BR WHEELS & TYRE SOLUTIONS: 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.
BR WHEELS & TYRE SOLUTIONS
Largest movements
- Tangible fixed assets +€28,346
new in 2026: €28,346
- Cash -€27,047
down €27,047 (-39.6%), from €68,327 to €41,280
mainly Investment in fixed assets (net) (-€33,900) and Other debts (-€12,000)
- Stocks and contracts +€7,823
new in 2026: €7,823
- Receivables within one year +€7,699
up €7,699 (+19.3%), from €39,811 to €47,510
of which Other amounts receivable: +€15,491
- Reserves +€18,345
up €18,345 (+55.8%), from €32,848 to €51,194
- Debts after one year +€16,141
new in 2026: €16,141
- Other debts -€12,000
no longer reported in 2026 (was €12,000)
- Short-term financial debts +€7,188
new in 2026: €7,188
- Trade debts -€6,997
down €6,997 (-25.5%), from €27,433 to €20,436
- Depreciation +€5,554
new in 2026: €5,554
- Gross operating margin -€5,075
down €5,075 (-11.1%), from €45,844 to €40,770
- Other operating charges +€3,344
up €3,344 (+49.4%), from €6,766 to €10,109
- Financial charges +€954
up €954 (+216%), from €441 to €1,395
- Taxes +€932
up €932 (+20.6%), from €4,518 to €5,451
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,138 | €124,959 | +€16,821 | +15.6% |
| Fixed assets | 21/28 | - | €28,346 | +€28,346 | |
| Tangible fixed assets | 22/27 | - | €28,346 | +€28,346 | |
| Furniture and vehicles | 24 | - | €28,346 | +€28,346 | |
| Current assets | 29/58 | €108,138 | €96,613 | -€11,525 | -10.7% |
| Stocks and contracts in progress | 3 | - | €7,823 | +€7,823 | |
| Stocks | 30/36 | - | €7,823 | +€7,823 | |
| Amounts receivable within one year | 40/41 | €39,811 | €47,510 | +€7,699 | +19.3% |
| Trade receivables | 40 | €39,811 | €32,019 | -€7,792 | -19.6% |
| Other amounts receivable | 41 | - | €15,491 | +€15,491 | |
| Cash at bank and in hand | 54/58 | €68,327 | €41,280 | -€27,047 | -39.6% |
| Total equity and liabilities | 10/49 | €108,138 | €124,959 | +€16,821 | +15.6% |
| Equity | 10/15 | €57,848 | €76,194 | +€18,345 | +31.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €32,848 | €51,194 | +€18,345 | +55.8% |
| Distributable reserves | 133 | €32,848 | €51,194 | +€18,345 | +55.8% |
| Amounts payable | 17/49 | €50,290 | €48,765 | -€1,525 | -3.0% |
| Amounts payable after more than one year | 17 | - | €16,141 | +€16,141 | |
| Financial debts | 170/4 | - | €16,141 | +€16,141 | |
| Amounts payable within one year | 42/48 | €50,290 | €32,624 | -€17,665 | -35.1% |
| Financial debts | 43 | - | €7,188 | +€7,188 | |
| Credit institutions | 430/8 | - | €7,188 | +€7,188 | |
| Trade debts | 44 | €27,433 | €20,436 | -€6,997 | -25.5% |
| Suppliers | 440/4 | €27,433 | €20,436 | -€6,997 | -25.5% |
| Taxes, remuneration and social security | 45 | €10,857 | €5,000 | -€5,857 | -53.9% |
| Taxes | 450/3 | €10,857 | €5,000 | -€5,857 | -53.9% |
| Other amounts payable | 47/48 | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,554 | +€5,554 | |
| Other operating charges | 640/8 | €6,766 | €10,109 | +€3,344 | +49.4% |
| Gross operating margin | 9900 | €45,844 | €40,770 | -€5,075 | -11.1% |
| Operating profit (loss) | 9901 | €39,079 | €25,106 | -€13,972 | -35.8% |
| Financial income | 75/76B | €91 | €85 | -€7 | -7.4% |
| Recurring financial income | 75 | €91 | €85 | -€7 | -7.4% |
| Financial charges | 65/66B | €441 | €1,395 | +€954 | +216% |
| Recurring financial charges | 65 | €441 | €1,395 | +€954 | +216% |
| Profit (loss) for the period before taxes | 9903 | €38,729 | €23,796 | -€14,933 | -38.6% |
| Income taxes | 67/77 | €4,518 | €5,451 | +€932 | +20.6% |
| Profit (loss) for the period | 9904 | €34,211 | €18,345 | -€15,865 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,211 | €18,345 | -€15,865 | -46.4% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.