Robert Brams et Cie: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Robert Brams et Cie
Largest movements
- Cash +€31,333
up €31,333 (+8.8%), from €356,707 to €388,040
mainly Depreciation (+€11,033) and Trade debts (+€10,968)
- Tangible fixed assets -€10,148
down €10,148 (-71.0%), from €14,299 to €4,151
of which Furniture and vehicles: -€9,640
- Receivables within one year -€6,462
down €6,462 (-18.7%), from €34,583 to €28,122
of which Trade receivables: -€15,241
- Profit (loss) carried forward +€24,080
up €24,080 (+10.1%), from €237,366 to €261,445
- Reserves -€13,779
down €13,779 (-18.1%), from €76,274 to €62,495
of which Tax-exempt reserves: -€13,779
- Trade debts +€10,968
up €10,968 (+124%), from €8,824 to €19,792
- Accrued charges and deferred income -€6,715
down €6,715 (-100%), from €6,715 to €0
- Gross operating margin +€20,820
up €20,820 (+25.8%), from €80,699 to €101,519
- Staff costs +€6,239
up €6,239 (+9.8%), from €63,885 to €70,125
- Taxes +€1,224
up €1,224 (+30.6%), from €3,996 to €5,221
- Depreciation -€1,201
down €1,201 (-9.8%), from €12,234 to €11,033
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,008 | €437,941 | +€15,934 | +3.8% |
| Fixed assets | 21/28 | €14,299 | €4,151 | -€10,148 | -71.0% |
| Tangible fixed assets | 22/27 | €14,299 | €4,151 | -€10,148 | -71.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,804 | €3,296 | -€508 | -13.3% |
| Furniture and vehicles | 24 | €10,496 | €855 | -€9,640 | -91.9% |
| Current assets | 29/58 | €407,708 | €433,790 | +€26,082 | +6.4% |
| Stocks and contracts in progress | 3 | €11,000 | €14,195 | +€3,194 | +29.0% |
| Stocks | 30/36 | €11,000 | €14,195 | +€3,194 | +29.0% |
| Amounts receivable within one year | 40/41 | €34,583 | €28,122 | -€6,462 | -18.7% |
| Trade receivables | 40 | €32,258 | €17,017 | -€15,241 | -47.2% |
| Other amounts receivable | 41 | €2,326 | €11,105 | +€8,779 | +377% |
| Cash at bank and in hand | 54/58 | €356,707 | €388,040 | +€31,333 | +8.8% |
| Deferred charges and accrued income | 490/1 | €5,418 | €3,434 | -€1,984 | -36.6% |
| Total equity and liabilities | 10/49 | €422,008 | €437,941 | +€15,934 | +3.8% |
| Equity | 10/15 | €378,125 | €388,425 | +€10,300 | +2.7% |
| Contributions | 10/11 | €64,485 | €64,485 | = | 0.0% |
| Capital | 10 | €64,485 | €64,485 | = | 0.0% |
| Issued capital | 100 | €64,485 | €64,485 | = | 0.0% |
| Reserves | 13 | €76,274 | €62,495 | -€13,779 | -18.1% |
| Non-distributable reserves | 130/1 | €62,495 | €62,495 | = | 0.0% |
| Legal reserve | 130 | €6,449 | €6,449 | = | 0.0% |
| Reserves not available under the articles | 1311 | €56,046 | €56,046 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,779 | €0 | -€13,779 | -100% |
| Profit (loss) carried forward | 14 | €237,366 | €261,445 | +€24,080 | +10.1% |
| Amounts payable | 17/49 | €43,883 | €49,516 | +€5,633 | +12.8% |
| Amounts payable within one year | 42/48 | €37,168 | €49,516 | +€12,348 | +33.2% |
| Trade debts | 44 | €8,824 | €19,792 | +€10,968 | +124% |
| Suppliers | 440/4 | €8,824 | €19,792 | +€10,968 | +124% |
| Taxes, remuneration and social security | 45 | €27,665 | €29,045 | +€1,380 | +5.0% |
| Taxes | 450/3 | €26,670 | €26,517 | -€153 | -0.6% |
| Remuneration and social security | 454/9 | €995 | €2,527 | +€1,533 | +154% |
| Other amounts payable | 47/48 | €679 | €679 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,715 | €0 | -€6,715 | -100% |
| Remuneration, social security and pensions | 62 | €63,885 | €70,125 | +€6,239 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,234 | €11,033 | -€1,201 | -9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €993 | €0 | -€993 | -100% |
| Other operating charges | 640/8 | €4,917 | €4,933 | +€16 | +0.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €80,699 | €101,519 | +€20,820 | +25.8% |
| Operating profit (loss) | 9901 | -€1,331 | €15,428 | +€16,759 | |
| Financial income | 75/76B | €906 | €780 | -€126 | -13.9% |
| Recurring financial income | 75 | €906 | €780 | -€126 | -13.9% |
| Financial charges | 65/66B | €417 | €688 | +€270 | +64.8% |
| Recurring financial charges | 65 | €417 | €688 | +€270 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | -€842 | €15,521 | +€16,363 | |
| Income taxes | 67/77 | €3,996 | €5,221 | +€1,224 | +30.6% |
| Profit (loss) for the period | 9904 | -€4,838 | €10,300 | +€15,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,838 | €10,300 | +€15,138 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.