BREAKAWAY EQUESTRIAN: 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.
BREAKAWAY EQUESTRIAN
Largest movements
- Cash -€679,380
down €679,380 (-89.3%), from €760,908 to €81,528
mainly Net result for the year (-€556,626) and Investment in fixed assets (net) (-€410,087)
- Financial fixed assets +€550,000
new in 2025: €550,000
- Stocks and contracts -€427,125
down €427,125 (-55.6%), from €768,000 to €340,875
- Tangible fixed assets -€145,131
down €145,131 (-90.5%), from €160,314 to €15,184
of which Furniture and vehicles: -€144,091
- Receivables within one year +€47,235
up €47,235 (+88.8%), from €53,204 to €100,439
of which Trade receivables: +€66,313
- Profit (loss) carried forward -€556,626
down €556,626 (-47.4%), from -€1.2m to -€1.7m
- Tax, wage and social debts -€80,071
down €80,071 (-98.4%), from €81,372 to €1,302
of which Taxes: -€72,416
- Other debts +€58,615
up €58,615 (+2.1%), from €2.8m to €2.8m
- Trade debts -€43,812
down €43,812 (-73.5%), from €59,589 to €15,777
- Gross operating margin -€622,854
down €622,854, from €90,191 to -€532,663
- Taxes -€72,560
down €72,560 (-99.8%), from €72,683 to €123
- Staff costs -€50,232
down €50,232 (-95.3%), from €52,699 to €2,467
- Financial charges +€14,381
up €14,381 (+977%), from €1,471 to €15,852
- Depreciation -€8,285
down €8,285 (-59.5%), from €13,920 to €5,635
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 | €1,748,079 | €1,126,185 | -€621,894 | -35.6% |
| Fixed assets | 21/28 | €160,787 | €565,240 | +€404,453 | +252% |
| Intangible fixed assets | 21 | €473 | €56 | -€417 | -88.1% |
| Tangible fixed assets | 22/27 | €160,314 | €15,184 | -€145,131 | -90.5% |
| Plant, machinery and equipment | 23 | €86 | €0 | -€86 | -100% |
| Furniture and vehicles | 24 | €157,906 | €13,815 | -€144,091 | -91.3% |
| Other tangible fixed assets | 26 | €2,322 | €1,369 | -€953 | -41.0% |
| Financial fixed assets | 28 | - | €550,000 | +€550,000 | |
| Current assets | 29/58 | €1,587,292 | €560,945 | -€1.0m | -64.7% |
| Stocks and contracts in progress | 3 | €768,000 | €340,875 | -€427,125 | -55.6% |
| Stocks | 30/36 | €768,000 | €340,875 | -€427,125 | -55.6% |
| Amounts receivable within one year | 40/41 | €53,204 | €100,439 | +€47,235 | +88.8% |
| Trade receivables | 40 | €26,778 | €93,091 | +€66,313 | +248% |
| Other amounts receivable | 41 | €26,426 | €7,348 | -€19,078 | -72.2% |
| Cash at bank and in hand | 54/58 | €760,908 | €81,528 | -€679,380 | -89.3% |
| Deferred charges and accrued income | 490/1 | €5,180 | €38,102 | +€32,922 | +636% |
| Total equity and liabilities | 10/49 | €1,748,079 | €1,126,185 | -€621,894 | -35.6% |
| Equity | 10/15 | -€1,152,919 | -€1,709,545 | -€556,626 | -48.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,174,919 | -€1,731,545 | -€556,626 | -47.4% |
| Amounts payable | 17/49 | €2,900,998 | €2,835,730 | -€65,268 | -2.2% |
| Amounts payable within one year | 42/48 | €2,900,998 | €2,835,730 | -€65,268 | -2.2% |
| Trade debts | 44 | €59,589 | €15,777 | -€43,812 | -73.5% |
| Suppliers | 440/4 | €59,589 | €15,777 | -€43,812 | -73.5% |
| Taxes, remuneration and social security | 45 | €81,372 | €1,302 | -€80,071 | -98.4% |
| Taxes | 450/3 | €73,578 | €1,162 | -€72,416 | -98.4% |
| Remuneration and social security | 454/9 | €7,795 | €140 | -€7,655 | -98.2% |
| Other amounts payable | 47/48 | €2,760,036 | €2,818,651 | +€58,615 | +2.1% |
| Non-recurring operating income | 76A | - | €57,636 | +€57,636 | |
| Remuneration, social security and pensions | 62 | €52,699 | €2,467 | -€50,232 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,920 | €5,635 | -€8,285 | -59.5% |
| Other operating charges | 640/8 | €9,243 | €3,818 | -€5,425 | -58.7% |
| Gross operating margin | 9900 | €90,191 | -€532,663 | -€622,854 | |
| Operating profit (loss) | 9901 | €14,329 | -€544,582 | -€558,911 | |
| Financial income | 75/76B | €2,774 | €3,931 | +€1,156 | +41.7% |
| Recurring financial income | 75 | €2,774 | €3,931 | +€1,156 | +41.7% |
| Financial charges | 65/66B | €1,471 | €15,852 | +€14,381 | +977% |
| Recurring financial charges | 65 | €1,471 | €15,852 | +€14,381 | +977% |
| Profit (loss) for the period before taxes | 9903 | €15,633 | -€556,504 | -€572,136 | |
| Income taxes | 67/77 | €72,683 | €123 | -€72,560 | -99.8% |
| Profit (loss) for the period | 9904 | -€57,050 | -€556,626 | -€499,576 | -876% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,050 | -€556,626 | -€499,576 | -876% |
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 24 October 2026 via checked.be.