Brassart Eau Douce: 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.
Brassart Eau Douce
Largest movements
- Tangible fixed assets +€7,303
up €7,303 (+23.8%), from €30,677 to €37,979
of which Other tangible fixed assets: +€3,852
- Cash -€7,157
down €7,157 (-26.5%), from €27,004 to €19,846
mainly Investment in fixed assets (net) (-€15,272) and Tax, wage and social debts (-€6,737)
- Receivables within one year -€5,873
down €5,873 (-24.4%), from €24,109 to €18,235
of which Other amounts receivable: -€4,650
- Deferred charges and accrued income +€2,444
up €2,444 (+437%), from €559 to €3,002
- Stocks and contracts +€1,714
up €1,714 (+12.4%), from €13,831 to €15,546
- Trade debts +€9,817
up €9,817 (+291%), from €3,378 to €13,195
- Tax, wage and social debts -€6,737
down €6,737 (-45.5%), from €14,814 to €8,076
of which Remuneration and social security: -€6,827
- Debts after one year -€6,189
down €6,189 (-25.6%), from €24,189 to €18,000
- Contributions +€1,500
up €1,500 (+14.9%), from €10,100 to €11,600
- Gross operating margin +€6,259
up €6,259 (+7.5%), from €83,363 to €89,622
- Depreciation +€5,465
up €5,465 (+218%), from €2,504 to €7,969
- Other operating charges +€2,596
up €2,596 (+299%), from €869 to €3,465
- Staff costs +€2,537
up €2,537 (+3.9%), from €65,704 to €68,242
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 | €96,229 | €94,659 | -€1,570 | -1.6% |
| Fixed assets | 21/28 | €30,727 | €38,029 | +€7,303 | +23.8% |
| Tangible fixed assets | 22/27 | €30,677 | €37,979 | +€7,303 | +23.8% |
| Plant, machinery and equipment | 23 | €63 | - | -€63 | |
| Furniture and vehicles | 24 | €30,614 | €34,128 | +€3,513 | +11.5% |
| Other tangible fixed assets | 26 | - | €3,852 | +€3,852 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €65,502 | €56,630 | -€8,873 | -13.5% |
| Stocks and contracts in progress | 3 | €13,831 | €15,546 | +€1,714 | +12.4% |
| Stocks | 30/36 | €13,831 | €15,546 | +€1,714 | +12.4% |
| Amounts receivable within one year | 40/41 | €24,109 | €18,235 | -€5,873 | -24.4% |
| Trade receivables | 40 | €13,821 | €12,597 | -€1,223 | -8.9% |
| Other amounts receivable | 41 | €10,288 | €5,638 | -€4,650 | -45.2% |
| Cash at bank and in hand | 54/58 | €27,004 | €19,846 | -€7,157 | -26.5% |
| Deferred charges and accrued income | 490/1 | €559 | €3,002 | +€2,444 | +437% |
| Total equity and liabilities | 10/49 | €96,229 | €94,659 | -€1,570 | -1.6% |
| Equity | 10/15 | €46,242 | €47,505 | +€1,262 | +2.7% |
| Contributions | 10/11 | €10,100 | €11,600 | +€1,500 | +14.9% |
| Reserves | 13 | €36,142 | €35,905 | -€238 | -0.7% |
| Distributable reserves | 133 | €36,142 | €35,905 | -€238 | -0.7% |
| Amounts payable | 17/49 | €49,987 | €47,154 | -€2,833 | -5.7% |
| Amounts payable after more than one year | 17 | €24,189 | €18,000 | -€6,189 | -25.6% |
| Financial debts | 170/4 | €24,189 | €18,000 | -€6,189 | -25.6% |
| Amounts payable within one year | 42/48 | €25,798 | €29,154 | +€3,356 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €7,606 | €7,882 | +€276 | +3.6% |
| Trade debts | 44 | €3,378 | €13,195 | +€9,817 | +291% |
| Suppliers | 440/4 | €3,378 | €13,195 | +€9,817 | +291% |
| Taxes, remuneration and social security | 45 | €14,814 | €8,076 | -€6,737 | -45.5% |
| Taxes | 450/3 | €639 | €729 | +€90 | +14.1% |
| Remuneration and social security | 454/9 | €14,175 | €7,347 | -€6,827 | -48.2% |
| Remuneration, social security and pensions | 62 | €65,704 | €68,242 | +€2,537 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,504 | €7,969 | +€5,465 | +218% |
| Other operating charges | 640/8 | €869 | €3,465 | +€2,596 | +299% |
| Gross operating margin | 9900 | €83,363 | €89,622 | +€6,259 | +7.5% |
| Operating profit (loss) | 9901 | €14,286 | €9,946 | -€4,340 | -30.4% |
| Financial income | 75/76B | €48 | €49 | +€1 | +1.4% |
| Recurring financial income | 75 | €48 | €49 | +€1 | +1.4% |
| Financial charges | 65/66B | €1,911 | €2,673 | +€762 | +39.9% |
| Recurring financial charges | 65 | €1,911 | €2,673 | +€762 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €12,423 | €7,322 | -€5,101 | -41.1% |
| Income taxes | 67/77 | €2,572 | €3,360 | +€788 | +30.6% |
| Profit (loss) for the period | 9904 | €9,852 | €3,962 | -€5,889 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,852 | €3,962 | -€5,889 | -59.8% |
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 25 October 2026 via checked.be.