B&R ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€48,600
up €48,600 (+17.3%), from €281,272 to €329,872
mainly Other debts (+€138,350) and Trade debts (+€47,673)
- Receivables within one year +€38,569
up €38,569 (+178%), from €21,664 to €60,233
of which Trade receivables: +€35,866
- Deferred charges and accrued income +€8,889
new in 2025: €8,889
- Other debts +€138,350
up €138,350 (+257%), from €53,778 to €192,128
- Reserves -€96,160
down €96,160 (-34.8%), from €276,560 to €180,400
- Trade debts +€47,673
up €47,673 (+913%), from €5,221 to €52,894
- Turnover +€119,482
up €119,482 (+161%), from €74,196 to €193,678
- Gross operating margin +€60,071
up €60,071 (+265%), from €22,631 to €82,702
- Purchases and services +€45,109
up €45,109 (+65.6%), from €68,727 to €113,836
- Taxes +€18,837
up €18,837 (+993%), from €1,897 to €20,734
- Other operating charges +€8,783
up €8,783 (+887%), from €990 to €9,773
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 | €357,212 | €450,634 | +€93,421 | +26.2% |
| Fixed assets | 21/28 | €13,964 | €11,131 | -€2,833 | -20.3% |
| Tangible fixed assets | 22/27 | €13,964 | €11,131 | -€2,833 | -20.3% |
| Furniture and vehicles | 24 | €13,964 | €11,131 | -€2,833 | -20.3% |
| Current assets | 29/58 | €343,249 | €439,503 | +€96,254 | +28.0% |
| Stocks and contracts in progress | 3 | €40,313 | €40,510 | +€197 | +0.5% |
| Stocks | 30/36 | €40,313 | €40,510 | +€197 | +0.5% |
| Amounts receivable within one year | 40/41 | €21,664 | €60,233 | +€38,569 | +178% |
| Trade receivables | 40 | €8,127 | €43,993 | +€35,866 | +441% |
| Other amounts receivable | 41 | €13,537 | €16,240 | +€2,703 | +20.0% |
| Cash at bank and in hand | 54/58 | €281,272 | €329,872 | +€48,600 | +17.3% |
| Deferred charges and accrued income | 490/1 | - | €8,889 | +€8,889 | |
| Total equity and liabilities | 10/49 | €357,212 | €450,634 | +€93,421 | +26.2% |
| Equity | 10/15 | €296,214 | €200,059 | -€96,155 | -32.5% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €276,560 | €180,400 | -€96,160 | -34.8% |
| Distributable reserves | 133 | €276,560 | €180,400 | -€96,160 | -34.8% |
| Profit (loss) carried forward | 14 | €7,454 | €7,459 | +€5 | +0.1% |
| Amounts payable | 17/49 | €60,998 | €250,574 | +€189,576 | +311% |
| Amounts payable within one year | 42/48 | €59,749 | €250,006 | +€190,257 | +318% |
| Trade debts | 44 | €5,221 | €52,894 | +€47,673 | +913% |
| Suppliers | 440/4 | €5,221 | €52,894 | +€47,673 | +913% |
| Taxes, remuneration and social security | 45 | €750 | €4,984 | +€4,234 | +565% |
| Taxes | 450/3 | €750 | €4,984 | +€4,234 | +565% |
| Other amounts payable | 47/48 | €53,778 | €192,128 | +€138,350 | +257% |
| Accrued charges and deferred income | 492/3 | €1,249 | €568 | -€681 | -54.5% |
| Turnover | 70 | €74,196 | €193,678 | +€119,482 | +161% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,727 | €113,836 | +€45,109 | +65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,735 | €7,363 | -€372 | -4.8% |
| Other operating charges | 640/8 | €990 | €9,773 | +€8,783 | +887% |
| Gross operating margin | 9900 | €22,631 | €82,702 | +€60,071 | +265% |
| Operating profit (loss) | 9901 | €13,906 | €65,567 | +€51,661 | +372% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €4,274 | €2,496 | -€1,778 | -41.6% |
| Recurring financial charges | 65 | €4,274 | €2,496 | -€1,778 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €9,631 | €63,079 | +€53,448 | +555% |
| Income taxes | 67/77 | €1,897 | €20,734 | +€18,837 | +993% |
| Profit (loss) for the period | 9904 | €7,734 | €42,345 | +€34,611 | +447% |
| Profit (loss) for the period to be appropriated | 9905 | €7,734 | €42,345 | +€34,611 | +447% |
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.