BREAKER SYSTEM LIMITED: 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.
BREAKER SYSTEM LIMITED
Largest movements
- Receivables within one year -€22,583
down €22,583 (-44.8%), from €50,421 to €27,838
of which Trade receivables: -€23,688
- Cash -€7,317
down €7,317 (-84.7%), from €8,636 to €1,319
mainly Trade debts (-€21,162) and Net result for the year (-€13,973)
- Tangible fixed assets -€4,569
down €4,569 (-32.0%), from €14,296 to €9,727
- Trade debts -€21,162
down €21,162 (-42.7%), from €49,548 to €28,386
- Reserves -€13,973
down €13,973 (-57.3%), from €24,379 to €10,406
- Gross operating margin -€26,058
down €26,058, from €17,428 to -€8,630
- Taxes -€3,281
no longer reported in 2025 (was €3,281)
- Depreciation +€1,148
up €1,148 (+31.9%), from €3,596 to €4,744
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 | €82,364 | €47,247 | -€35,117 | -42.6% |
| Fixed assets | 21/28 | €14,853 | €10,109 | -€4,744 | -31.9% |
| Intangible fixed assets | 21 | €557 | €382 | -€175 | -31.4% |
| Tangible fixed assets | 22/27 | €14,296 | €9,727 | -€4,569 | -32.0% |
| Furniture and vehicles | 24 | €14,296 | €9,727 | -€4,569 | -32.0% |
| Current assets | 29/58 | €67,511 | €37,138 | -€30,373 | -45.0% |
| Stocks and contracts in progress | 3 | €7,707 | €7,602 | -€105 | -1.4% |
| Stocks | 30/36 | €7,707 | €7,602 | -€105 | -1.4% |
| Amounts receivable within one year | 40/41 | €50,421 | €27,838 | -€22,583 | -44.8% |
| Trade receivables | 40 | €49,648 | €25,960 | -€23,688 | -47.7% |
| Other amounts receivable | 41 | €773 | €1,878 | +€1,105 | +143% |
| Cash at bank and in hand | 54/58 | €8,636 | €1,319 | -€7,317 | -84.7% |
| Deferred charges and accrued income | 490/1 | €747 | €379 | -€368 | -49.3% |
| Total equity and liabilities | 10/49 | €82,364 | €47,247 | -€35,117 | -42.6% |
| Equity | 10/15 | €29,379 | €15,406 | -€13,973 | -47.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,379 | €10,406 | -€13,973 | -57.3% |
| Distributable reserves | 133 | €24,379 | €10,406 | -€13,973 | -57.3% |
| Amounts payable | 17/49 | €52,985 | €31,841 | -€21,144 | -39.9% |
| Amounts payable within one year | 42/48 | €52,985 | €31,841 | -€21,144 | -39.9% |
| Trade debts | 44 | €49,548 | €28,386 | -€21,162 | -42.7% |
| Suppliers | 440/4 | €49,548 | €28,386 | -€21,162 | -42.7% |
| Taxes, remuneration and social security | 45 | €3,281 | €3,281 | = | 0.0% |
| Taxes | 450/3 | €3,281 | €3,281 | = | 0.0% |
| Other amounts payable | 47/48 | €156 | €174 | +€18 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,596 | €4,744 | +€1,148 | +31.9% |
| Other operating charges | 640/8 | €494 | €556 | +€62 | +12.6% |
| Gross operating margin | 9900 | €17,428 | -€8,630 | -€26,058 | |
| Operating profit (loss) | 9901 | €13,338 | -€13,930 | -€27,268 | |
| Financial charges | 65/66B | €107 | €43 | -€64 | -59.8% |
| Recurring financial charges | 65 | €107 | €43 | -€64 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €13,231 | -€13,973 | -€27,204 | |
| Income taxes | 67/77 | €3,281 | - | -€3,281 | |
| Profit (loss) for the period | 9904 | €9,950 | -€13,973 | -€23,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,950 | -€13,973 | -€23,923 |
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 1 November 2026 via checked.be.