Brasserine: 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.
Brasserine
Largest movements
- Cash -€36,153
down €36,153 (-44.6%), from €81,095 to €44,942
mainly Tax, wage and social debts (-€13,517) and Other debts (-€8,849)
- Tangible fixed assets +€1,598
up €1,598 (+44.8%), from €3,564 to €5,161
of which Plant, machinery and equipment: +€1,937
- Tax, wage and social debts -€13,517
down €13,517 (-75.8%), from €17,834 to €4,317
- Other debts -€8,849
down €8,849 (-75.8%), from €11,667 to €2,818
- Profit (loss) carried forward -€6,356
down €6,356 (-67.2%), from €9,464 to €3,108
- Trade debts -€5,834
down €5,834 (-87.3%), from €6,682 to €849
- Gross operating margin -€27,069
down €27,069 (-32.4%), from €83,509 to €56,440
- Staff costs -€13,156
down €13,156 (-17.7%), from €74,468 to €61,311
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 | €103,128 | €68,573 | -€34,556 | -33.5% |
| Fixed assets | 21/28 | €6,564 | €8,161 | +€1,598 | +24.3% |
| Tangible fixed assets | 22/27 | €3,564 | €5,161 | +€1,598 | +44.8% |
| Plant, machinery and equipment | 23 | €2,411 | €4,348 | +€1,937 | +80.3% |
| Furniture and vehicles | 24 | €1,153 | €814 | -€339 | -29.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €96,565 | €60,411 | -€36,153 | -37.4% |
| Stocks and contracts in progress | 3 | €3,218 | €3,218 | = | 0.0% |
| Stocks | 30/36 | €3,218 | €3,218 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,252 | €12,252 | -€0 | 0.0% |
| Other amounts receivable | 41 | €12,252 | €12,252 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €81,095 | €44,942 | -€36,153 | -44.6% |
| Total equity and liabilities | 10/49 | €103,128 | €68,573 | -€34,556 | -33.5% |
| Equity | 10/15 | €66,945 | €60,589 | -€6,356 | -9.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Contributions outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €47,482 | €47,482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | - | €1,000 | +€1,000 | |
| Distributable reserves | 133 | €46,482 | €46,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,464 | €3,108 | -€6,356 | -67.2% |
| Amounts payable | 17/49 | €36,183 | €7,983 | -€28,200 | -77.9% |
| Amounts payable within one year | 42/48 | €36,183 | €7,983 | -€28,200 | -77.9% |
| Trade debts | 44 | €6,682 | €849 | -€5,834 | -87.3% |
| Suppliers | 440/4 | €6,682 | €849 | -€5,834 | -87.3% |
| Taxes, remuneration and social security | 45 | €17,834 | €4,317 | -€13,517 | -75.8% |
| Taxes | 450/3 | €17,834 | €4,317 | -€13,517 | -75.8% |
| Other amounts payable | 47/48 | €11,667 | €2,818 | -€8,849 | -75.8% |
| Remuneration, social security and pensions | 62 | €74,468 | €61,311 | -€13,156 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €1,460 | +€515 | +54.5% |
| Gross operating margin | 9900 | €83,509 | €56,440 | -€27,069 | -32.4% |
| Operating profit (loss) | 9901 | €8,097 | -€6,331 | -€14,428 | |
| Financial income | 75/76B | €0 | €28 | +€28 | +35,213% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +35,213% |
| Financial charges | 65/66B | €44 | €53 | +€10 | +22.0% |
| Recurring financial charges | 65 | €44 | €53 | +€10 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €8,054 | -€6,356 | -€14,410 | |
| Income taxes | 67/77 | -€809 | €0 | +€809 | |
| Profit (loss) for the period | 9904 | €8,862 | -€6,356 | -€15,218 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,862 | -€6,356 | -€15,218 |
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 16 October 2026 via checked.be.