An Brebels: 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.
An Brebels
Largest movements
- Tangible fixed assets -€11,374
down €11,374 (-4.4%), from €258,477 to €247,103
of which Land and buildings: -€6,374
- Cash -€11,020
down €11,020 (-18.1%), from €60,800 to €49,779
mainly Trade debts (-€7,917) and Net result for the year (-€6,775)
- Trade debts -€7,917
down €7,917 (-82.5%), from €9,597 to €1,680
- Profit (loss) carried forward -€6,775
new in 2025: -€6,775
- Accrued charges and deferred income -€4,719
down €4,719 (-100%), from €4,719 to €0
- Gross operating margin -€36,142
down €36,142 (-77.6%), from €46,568 to €10,426
- Financial charges -€6,746
down €6,746 (-99.1%), from €6,808 to €61
- Taxes -€5,255
down €5,255 (-97.4%), from €5,396 to €141
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 | €334,496 | €313,168 | -€21,327 | -6.4% |
| Fixed assets | 21/28 | €258,477 | €247,103 | -€11,374 | -4.4% |
| Tangible fixed assets | 22/27 | €258,477 | €247,103 | -€11,374 | -4.4% |
| Land and buildings | 22 | €243,477 | €237,103 | -€6,374 | -2.6% |
| Furniture and vehicles | 24 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Current assets | 29/58 | €76,018 | €66,065 | -€9,953 | -13.1% |
| Amounts receivable within one year | 40/41 | €13,697 | €15,094 | +€1,397 | +10.2% |
| Trade receivables | 40 | €12,085 | €9,972 | -€2,113 | -17.5% |
| Other amounts receivable | 41 | €1,612 | €5,122 | +€3,510 | +218% |
| Cash at bank and in hand | 54/58 | €60,800 | €49,779 | -€11,020 | -18.1% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,192 | -€330 | -21.7% |
| Total equity and liabilities | 10/49 | €334,496 | €313,168 | -€21,327 | -6.4% |
| Equity | 10/15 | €101,547 | €94,772 | -€6,775 | -6.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,547 | €100,547 | = | 0.0% |
| Distributable reserves | 133 | €100,547 | €100,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,775 | -€6,775 | |
| Amounts payable | 17/49 | €232,949 | €218,396 | -€14,553 | -6.2% |
| Amounts payable within one year | 42/48 | €228,230 | €218,396 | -€9,834 | -4.3% |
| Trade debts | 44 | €9,597 | €1,680 | -€7,917 | -82.5% |
| Suppliers | 440/4 | €9,597 | €1,680 | -€7,917 | -82.5% |
| Taxes, remuneration and social security | 45 | €5,224 | €5,641 | +€418 | +8.0% |
| Taxes | 450/3 | €5,224 | €5,641 | +€418 | +8.0% |
| Other amounts payable | 47/48 | €213,409 | €211,075 | -€2,334 | -1.1% |
| Accrued charges and deferred income | 492/3 | €4,719 | €0 | -€4,719 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,882 | €14,321 | +€440 | +3.2% |
| Other operating charges | 640/8 | €2,988 | €2,760 | -€229 | -7.6% |
| Gross operating margin | 9900 | €46,568 | €10,426 | -€36,142 | -77.6% |
| Operating profit (loss) | 9901 | €29,699 | -€6,654 | -€36,353 | |
| Financial income | 75/76B | €0 | €82 | +€82 | +51,025% |
| Recurring financial income | 75 | €0 | €82 | +€82 | +51,025% |
| Financial charges | 65/66B | €6,808 | €61 | -€6,746 | -99.1% |
| Recurring financial charges | 65 | €6,808 | €61 | -€6,746 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €22,891 | -€6,634 | -€29,525 | |
| Income taxes | 67/77 | €5,396 | €141 | -€5,255 | -97.4% |
| Profit (loss) for the period | 9904 | €17,495 | -€6,775 | -€24,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,495 | -€6,775 | -€24,270 |
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 14 October 2026 via checked.be.