BORREMANS: what changed
Two fiscal 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.
BORREMANS
Largest movements
- Cash +€268
up €268 (+1670.7%), from €16 to €284
mainly Net result for the year (+€202) and Trade debts (+€66)
- Profit (loss) carried forward +€202
up €202 (+0.1%), from -€189,306 to -€189,103
- Trade debts +€66
new in 2025: €66
- Gross operating margin +€647
no longer reported in 2025 (was -€647)
- Financial income +€268
new in 2025: €268
- Other operating charges +€66
new in 2025: €66
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.
Cash bridge derived
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 | €16 | €284 | +€268 | +1670.7% |
| Current assets | 29/58 | €16 | €284 | +€268 | +1670.7% |
| Cash at bank and in hand | 54/58 | €16 | €284 | +€268 | +1670.7% |
| Total equity and liabilities | 10/49 | €16 | €284 | +€268 | +1670.7% |
| Equity | 10/15 | -€170,706 | -€170,503 | +€202 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,306 | -€189,103 | +€202 | +0.1% |
| Amounts payable | 17/49 | €170,722 | €170,787 | +€66 | 0.0% |
| Amounts payable within one year | 42/48 | €170,722 | €170,787 | +€66 | 0.0% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Other amounts payable | 47/48 | €170,722 | €170,722 | = | 0.0% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€647 | - | +€647 | |
| Operating profit (loss) | 9901 | -€647 | -€66 | +€582 | +89.9% |
| Financial income | 75/76B | - | €268 | +€268 | |
| Recurring financial income | 75 | - | €268 | +€268 | |
| Profit (loss) for the period before taxes | 9903 | -€647 | €202 | +€849 | |
| Profit (loss) for the period | 9904 | -€647 | €202 | +€849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€647 | €202 | +€849 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.