Borremans C.M.: 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.
Borremans C.M.
Largest movements
- Cash +€17,299
up €17,299 (+63.8%), from €27,103 to €44,402
mainly Net result for the year (+€11,347) and Advances received (+€9,075)
- Tangible fixed assets -€3,633
down €3,633 (-36.1%), from €10,076 to €6,443
- Receivables within one year -€2,622
down €2,622 (-36.1%), from €7,260 to €4,638
of which Trade receivables: -€7,260
- Deferred charges and accrued income +€1,000
new in 2025: €1,000
- Profit (loss) carried forward +€11,347
up €11,347 (+47.5%), from €23,896 to €35,242
- Advances received +€9,075
new in 2025: €9,075
- Tax, wage and social debts -€4,859
down €4,859 (-35.0%), from €13,877 to €9,018
of which Taxes: -€5,357
- Trade debts -€3,567
down €3,567 (-97.3%), from €3,666 to €99
- Gross operating margin -€13,104
down €13,104 (-40.9%), from €32,073 to €18,969
- Taxes -€1,793
down €1,793 (-28.8%), from €6,215 to €4,422
- Depreciation +€1,671
up €1,671 (+85.1%), from €1,962 to €3,633
- Financial income +€458
new in 2025: €458
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 | €44,439 | €56,482 | +€12,044 | +27.1% |
| Fixed assets | 21/28 | €10,076 | €6,443 | -€3,633 | -36.1% |
| Tangible fixed assets | 22/27 | €10,076 | €6,443 | -€3,633 | -36.1% |
| Furniture and vehicles | 24 | €10,076 | €6,443 | -€3,633 | -36.1% |
| Current assets | 29/58 | €34,363 | €50,039 | +€15,677 | +45.6% |
| Amounts receivable within one year | 40/41 | €7,260 | €4,638 | -€2,622 | -36.1% |
| Trade receivables | 40 | €7,260 | - | -€7,260 | |
| Other amounts receivable | 41 | - | €4,638 | +€4,638 | |
| Cash at bank and in hand | 54/58 | €27,103 | €44,402 | +€17,299 | +63.8% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €44,439 | €56,482 | +€12,044 | +27.1% |
| Equity | 10/15 | €26,896 | €38,242 | +€11,347 | +42.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,896 | €35,242 | +€11,347 | +47.5% |
| Amounts payable | 17/49 | €17,543 | €18,240 | +€697 | +4.0% |
| Amounts payable within one year | 42/48 | €17,543 | €18,192 | +€649 | +3.7% |
| Trade debts | 44 | €3,666 | €99 | -€3,567 | -97.3% |
| Suppliers | 440/4 | €3,666 | €99 | -€3,567 | -97.3% |
| Advances received on contracts in progress | 46 | - | €9,075 | +€9,075 | |
| Taxes, remuneration and social security | 45 | €13,877 | €9,018 | -€4,859 | -35.0% |
| Taxes | 450/3 | €13,877 | €8,520 | -€5,357 | -38.6% |
| Remuneration and social security | 454/9 | - | €498 | +€498 | |
| Accrued charges and deferred income | 492/3 | - | €48 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,962 | €3,633 | +€1,671 | +85.1% |
| Gross operating margin | 9900 | €32,073 | €18,969 | -€13,104 | -40.9% |
| Operating profit (loss) | 9901 | €30,111 | €15,336 | -€14,774 | -49.1% |
| Financial income | 75/76B | - | €458 | +€458 | |
| Recurring financial income | 75 | - | €458 | +€458 | |
| Financial charges | 65/66B | - | €25 | +€25 | |
| Recurring financial charges | 65 | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €30,111 | €15,769 | -€14,342 | -47.6% |
| Income taxes | 67/77 | €6,215 | €4,422 | -€1,793 | -28.8% |
| Profit (loss) for the period | 9904 | €23,896 | €11,347 | -€12,549 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,896 | €11,347 | -€12,549 | -52.5% |
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 20 October 2026 via checked.be.