A.Brée Management: 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.
A.Brée Management
Largest movements
- Receivables within one year -€50,104
down €50,104 (-51.5%), from €97,197 to €47,093
of which Trade receivables: -€52,913
- Cash +€33,723
up €33,723 (+100.0%), from €33,733 to €67,455
mainly Receivables within one year (+€50,104) and Net result for the year (+€25,192)
- Trade debts -€38,326
down €38,326 (-86.2%), from €44,436 to €6,110
- Reserves +€25,150
up €25,150 (+40.1%), from €62,700 to €87,850
- Tax, wage and social debts -€4,825
down €4,825 (-44.6%), from €10,825 to €6,000
- Gross operating margin -€24,965
down €24,965 (-35.5%), from €70,289 to €45,324
- Taxes -€8,415
down €8,415 (-41.6%), from €20,237 to €11,823
- Financial charges +€880
up €880 (+12.8%), from €6,851 to €7,731
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 | €330,930 | €314,712 | -€16,217 | -4.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €200,000 | €200,000 | = | 0.0% |
| Land and buildings | 22 | €200,000 | €200,000 | = | 0.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €130,930 | €114,712 | -€16,217 | -12.4% |
| Amounts receivable within one year | 40/41 | €97,197 | €47,093 | -€50,104 | -51.5% |
| Trade receivables | 40 | €97,186 | €44,274 | -€52,913 | -54.4% |
| Other amounts receivable | 41 | €11 | €2,819 | +€2,808 | +26,394% |
| Cash at bank and in hand | 54/58 | €33,733 | €67,455 | +€33,723 | +100.0% |
| Deferred charges and accrued income | 490/1 | - | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €330,930 | €314,712 | -€16,217 | -4.9% |
| Equity | 10/15 | €77,251 | €102,443 | +€25,192 | +32.6% |
| Contributions | 10/11 | €6,253 | €6,253 | = | 0.0% |
| Reserves | 13 | €62,700 | €87,850 | +€25,150 | +40.1% |
| Distributable reserves | 133 | €62,700 | €87,850 | +€25,150 | +40.1% |
| Profit (loss) carried forward | 14 | €8,298 | €8,340 | +€42 | +0.5% |
| Amounts payable | 17/49 | €253,678 | €212,269 | -€41,409 | -16.3% |
| Amounts payable within one year | 42/48 | €250,738 | €207,343 | -€43,396 | -17.3% |
| Financial debts | 43 | €140,000 | €140,000 | = | 0.0% |
| Credit institutions | 430/8 | €140,000 | €140,000 | = | 0.0% |
| Trade debts | 44 | €44,436 | €6,110 | -€38,326 | -86.2% |
| Suppliers | 440/4 | €44,436 | €6,110 | -€38,326 | -86.2% |
| Taxes, remuneration and social security | 45 | €10,825 | €6,000 | -€4,825 | -44.6% |
| Taxes | 450/3 | €10,825 | €6,000 | -€4,825 | -44.6% |
| Other amounts payable | 47/48 | €55,477 | €55,232 | -€245 | -0.4% |
| Accrued charges and deferred income | 492/3 | €2,940 | €4,926 | +€1,987 | +67.6% |
| Other operating charges | 640/8 | €387 | €579 | +€192 | +49.6% |
| Gross operating margin | 9900 | €70,289 | €45,324 | -€24,965 | -35.5% |
| Operating profit (loss) | 9901 | €69,902 | €44,745 | -€25,157 | -36.0% |
| Financial charges | 65/66B | €6,851 | €7,731 | +€880 | +12.8% |
| Recurring financial charges | 65 | €6,851 | €7,731 | +€880 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €63,051 | €37,014 | -€26,036 | -41.3% |
| Income taxes | 67/77 | €20,237 | €11,823 | -€8,415 | -41.6% |
| Profit (loss) for the period | 9904 | €42,813 | €25,192 | -€17,622 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,813 | €25,192 | -€17,622 | -41.2% |
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 19 October 2026 via checked.be.