Bre-Beau: 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.
Bre-Beau
Largest movements
- Current investments +€4.1m
up €4.1m (+891.7%), from €462,000 to €4.6m
- Cash +€469,170
up €469,170 (+250.5%), from €187,280 to €656,449
mainly Net result for the year (+€3.5m) and Tax, wage and social debts (+€1.3m)
- Tangible fixed assets +€295,658
up €295,658 (+57.8%), from €511,866 to €807,523
of which Land and buildings: +€303,769
- Reserves +€3.5m
up €3.5m (+23449.9%), from €15,000 to €3.5m
- Tax, wage and social debts +€1.3m
up €1.3m (+8492.4%), from €14,775 to €1.3m
- Debts after one year +€125,667
up €125,667 (+58.6%), from €214,445 to €340,111
- Gross operating margin +€4.7m
up €4.7m (+1157.8%), from €403,285 to €5.1m
- Taxes +€1.5m
up €1.5m (+8007.9%), from €18,282 to €1.5m
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 | €1,718,607 | €6,626,703 | +€4.9m | +285.6% |
| Fixed assets | 21/28 | €1,059,993 | €1,355,651 | +€295,658 | +27.9% |
| Tangible fixed assets | 22/27 | €511,866 | €807,523 | +€295,658 | +57.8% |
| Land and buildings | 22 | €485,237 | €789,006 | +€303,769 | +62.6% |
| Plant, machinery and equipment | 23 | €963 | €443 | -€520 | -54.0% |
| Furniture and vehicles | 24 | €25,666 | €18,075 | -€7,592 | -29.6% |
| Financial fixed assets | 28 | €548,128 | €548,128 | = | 0.0% |
| Current assets | 29/58 | €658,613 | €5,271,052 | +€4.6m | +700.3% |
| Amounts receivable within one year | 40/41 | €7,560 | €31,191 | +€23,630 | +312.6% |
| Trade receivables | 40 | €4,118 | - | -€4,118 | |
| Other amounts receivable | 41 | €3,443 | €31,191 | +€27,748 | +806.0% |
| Current investments | 50/53 | €462,000 | €4,581,685 | +€4.1m | +891.7% |
| Cash at bank and in hand | 54/58 | €187,280 | €656,449 | +€469,170 | +250.5% |
| Deferred charges and accrued income | 490/1 | €1,773 | €1,727 | -€46 | -2.6% |
| Total equity and liabilities | 10/49 | €1,718,607 | €6,626,703 | +€4.9m | +285.6% |
| Equity | 10/15 | €1,479,004 | €4,996,488 | +€3.5m | +237.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €3,532,483 | +€3.5m | +23449.9% |
| Distributable reserves | 133 | €15,000 | €3,532,483 | +€3.5m | +23449.9% |
| Profit (loss) carried forward | 14 | €1,314,004 | €1,314,004 | = | 0.0% |
| Amounts payable | 17/49 | €239,602 | €1,630,215 | +€1.4m | +580.4% |
| Amounts payable after more than one year | 17 | €214,445 | €340,111 | +€125,667 | +58.6% |
| Financial debts | 170/4 | €214,445 | €340,111 | +€125,667 | +58.6% |
| Amounts payable within one year | 42/48 | €25,158 | €1,290,104 | +€1.3m | +5028.1% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €16,333 | +€8,000 | +96.0% |
| Trade debts | 44 | - | €731 | +€731 | |
| Suppliers | 440/4 | - | €731 | +€731 | |
| Taxes, remuneration and social security | 45 | €14,775 | €1,269,530 | +€1.3m | +8492.4% |
| Taxes | 450/3 | €14,775 | €1,269,530 | +€1.3m | +8492.4% |
| Other amounts payable | 47/48 | €2,049 | €3,509 | +€1,460 | +71.2% |
| Non-recurring operating income | 76A | €293,324 | €562,500 | +€269,176 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,978 | €31,332 | +€11,354 | +56.8% |
| Other operating charges | 640/8 | €1,560 | €40,686 | +€39,126 | +2507.5% |
| Gross operating margin | 9900 | €403,285 | €5,072,467 | +€4.7m | +1157.8% |
| Operating profit (loss) | 9901 | €381,746 | €5,000,448 | +€4.6m | +1209.9% |
| Financial income | 75/76B | €4,299 | €5,393 | +€1,094 | +25.4% |
| Recurring financial income | 75 | €4,299 | €5,393 | +€1,094 | +25.4% |
| Financial charges | 65/66B | €1,882 | €6,083 | +€4,201 | +223.2% |
| Recurring financial charges | 65 | €1,882 | €6,083 | +€4,201 | +223.2% |
| Profit (loss) for the period before taxes | 9903 | €384,164 | €4,999,759 | +€4.6m | +1201.5% |
| Income taxes | 67/77 | €18,282 | €1,482,276 | +€1.5m | +8007.9% |
| Profit (loss) for the period | 9904 | €365,882 | €3,517,483 | +€3.2m | +861.4% |
| Profit (loss) for the period to be appropriated | 9905 | €365,882 | €3,517,483 | +€3.2m | +861.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.