B&R PRODUCTS: 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 PRODUCTS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,248
up €1,248 (+25.6%), from €4,865 to €6,113
- Profit (loss) carried forward -€1,018
down €1,018 (-13.4%), from -€7,598 to -€8,616
- Trade debts -€230
down €230 (-100%), from €230 to €0
- Other operating charges -€549
down €549 (-68.4%), from €803 to €254
- Gross operating margin +€328
up €328 (+30.1%), from -€1,092 to -€764
- Financial charges -€256
down €256 (-100%), from €256 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €0 | - | = | |
| Current assets | 29/58 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €0 | - | = | |
| Equity | 10/15 | -€5,098 | -€6,116 | -€1,018 | -20.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,598 | -€8,616 | -€1,018 | -13.4% |
| Amounts payable | 17/49 | €5,098 | €6,116 | +€1,018 | +20.0% |
| Amounts payable within one year | 42/48 | €5,098 | €6,116 | +€1,018 | +20.0% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €230 | €0 | -€230 | -100% |
| Suppliers | 440/4 | €230 | €0 | -€230 | -100% |
| Other amounts payable | 47/48 | €4,865 | €6,113 | +€1,248 | +25.6% |
| Other operating charges | 640/8 | €803 | €254 | -€549 | -68.4% |
| Gross operating margin | 9900 | -€1,092 | -€764 | +€328 | +30.1% |
| Operating profit (loss) | 9901 | -€1,895 | -€1,018 | +€877 | +46.3% |
| Financial charges | 65/66B | €256 | €0 | -€256 | -100% |
| Recurring financial charges | 65 | €256 | €0 | -€256 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€2,152 | -€1,018 | +€1,134 | +52.7% |
| Profit (loss) for the period | 9904 | -€2,152 | -€1,018 | +€1,134 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,152 | -€1,018 | +€1,134 | +52.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.