B & R CONCEPT: 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.
B & R CONCEPT
Largest movements
- Receivables within one year +€74,832
up €74,832 (+185%), from €40,375 to €115,208
of which Trade receivables: +€71,787
- Cash +€26,766
up €26,766 (+241%), from €11,119 to €37,885
mainly Net result for the year (+€70,383) and Tax, wage and social debts (+€21,166)
- Reserves +€70,000
up €70,000 (+233%), from €30,000 to €100,000
- Tax, wage and social debts +€21,166
up €21,166 (+215%), from €9,824 to €30,990
of which Taxes: +€17,721
- Trade debts +€9,260
up €9,260 (+167%), from €5,540 to €14,800
- Short-term financial debts +€2,831
new in 2025: €2,831
- Accrued charges and deferred income +€2,408
new in 2025: €2,408
- Purchases and services +€129,365
up €129,365 (+122%), from €105,805 to €235,170
- Gross operating margin +€67,475
up €67,475 (+159%), from €42,305 to €109,779
- Other operating charges +€10,513
up €10,513 (+4,712%), from €223 to €10,736
- Taxes +€9,698
up €9,698 (+120%), from €8,054 to €17,752
- Staff costs +€6,689
up €6,689 (+502%), from €1,332 to €8,020
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 | €54,999 | €159,220 | +€104,222 | +189% |
| Fixed assets | 21/28 | €1,192 | €2,770 | +€1,578 | +132% |
| Tangible fixed assets | 22/27 | €1,192 | €2,770 | +€1,578 | +132% |
| Plant, machinery and equipment | 23 | €1,192 | €1,373 | +€180 | +15.1% |
| Furniture and vehicles | 24 | - | €1,398 | +€1,398 | |
| Current assets | 29/58 | €53,806 | €156,450 | +€102,644 | +191% |
| Amounts receivable within one year | 40/41 | €40,375 | €115,208 | +€74,832 | +185% |
| Trade receivables | 40 | €36,049 | €107,836 | +€71,787 | +199% |
| Other amounts receivable | 41 | €4,326 | €7,371 | +€3,045 | +70.4% |
| Cash at bank and in hand | 54/58 | €11,119 | €37,885 | +€26,766 | +241% |
| Deferred charges and accrued income | 490/1 | €2,312 | €3,358 | +€1,046 | +45.2% |
| Total equity and liabilities | 10/49 | €54,999 | €159,220 | +€104,222 | +189% |
| Equity | 10/15 | €34,947 | €105,330 | +€70,383 | +201% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €100,000 | +€70,000 | +233% |
| Distributable reserves | 133 | €30,000 | €100,000 | +€70,000 | +233% |
| Profit (loss) carried forward | 14 | €1,947 | €2,330 | +€383 | +19.7% |
| Amounts payable | 17/49 | €20,052 | €53,890 | +€33,839 | +169% |
| Amounts payable within one year | 42/48 | €20,052 | €51,482 | +€31,431 | +157% |
| Financial debts | 43 | - | €2,831 | +€2,831 | |
| Credit institutions | 430/8 | - | €2,831 | +€2,831 | |
| Trade debts | 44 | €5,540 | €14,800 | +€9,260 | +167% |
| Suppliers | 440/4 | €5,540 | €14,800 | +€9,260 | +167% |
| Advances received on contracts in progress | 46 | €2,000 | €2,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,824 | €30,990 | +€21,166 | +215% |
| Taxes | 450/3 | €8,085 | €25,807 | +€17,721 | +219% |
| Remuneration and social security | 454/9 | €1,739 | €5,183 | +€3,444 | +198% |
| Other amounts payable | 47/48 | €2,688 | €862 | -€1,826 | -67.9% |
| Accrued charges and deferred income | 492/3 | - | €2,408 | +€2,408 | |
| Goods, raw materials, services and sundry goods | 60/61 | €105,805 | €235,170 | +€129,365 | +122% |
| Remuneration, social security and pensions | 62 | €1,332 | €8,020 | +€6,689 | +502% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €727 | +€690 | +1,867% |
| Other operating charges | 640/8 | €223 | €10,736 | +€10,513 | +4,712% |
| Gross operating margin | 9900 | €42,305 | €109,779 | +€67,475 | +159% |
| Operating profit (loss) | 9901 | €40,713 | €90,296 | +€49,583 | +122% |
| Financial income | 75/76B | €0 | €18 | +€18 | +183,600% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +183,600% |
| Financial charges | 65/66B | €711 | €2,179 | +€1,468 | +206% |
| Recurring financial charges | 65 | €711 | €2,179 | +€1,468 | +206% |
| Profit (loss) for the period before taxes | 9903 | €40,001 | €88,135 | +€48,134 | +120% |
| Income taxes | 67/77 | €8,054 | €17,752 | +€9,698 | +120% |
| Profit (loss) for the period | 9904 | €31,947 | €70,383 | +€38,436 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €31,947 | €70,383 | +€38,436 | +120% |
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 24 October 2026 via checked.be.