BREAST AND BRAIN: 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.
BREAST AND BRAIN
Largest movements
- Cash +€65,631
up €65,631 (+20.7%), from €317,017 to €382,648
mainly Depreciation (+€69,128) and Deferred charges and accrued income (+€25,871)
- Tangible fixed assets -€30,410
down €30,410 (-11.3%), from €268,149 to €237,739
of which Land and buildings: -€41,457
- Deferred charges and accrued income -€25,871
down €25,871 (-36.8%), from €70,375 to €44,504
- Reserves +€22,500
up €22,500 (+33.4%), from €67,448 to €89,948
- Current portion of long-term debt -€20,416
down €20,416 (-58.3%), from €35,000 to €14,584
- Debts after one year -€14,584
no longer reported in 2025 (was €14,584)
- Other debts +€11,313
up €11,313 (+4.5%), from €249,697 to €261,009
- Tax, wage and social debts +€9,544
up €9,544 (+440%), from €2,171 to €11,715
- Gross operating margin +€17,540
up €17,540 (+15.9%), from €110,081 to €127,621
- Depreciation -€11,460
down €11,460 (-14.2%), from €80,589 to €69,128
- Taxes +€10,149
up €10,149 (+436%), from €2,325 to €12,474
- Financial income +€2,021
up €2,021 (+402%), from €503 to €2,524
- Financial charges -€1,647
down €1,647 (-7.5%), from €21,899 to €20,252
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 | €655,621 | €664,971 | +€9,350 | +1.4% |
| Fixed assets | 21/28 | €268,229 | €237,819 | -€30,410 | -11.3% |
| Tangible fixed assets | 22/27 | €268,149 | €237,739 | -€30,410 | -11.3% |
| Land and buildings | 22 | €191,331 | €149,873 | -€41,457 | -21.7% |
| Plant, machinery and equipment | 23 | €43,905 | €56,684 | +€12,779 | +29.1% |
| Furniture and vehicles | 24 | €32,913 | €21,490 | -€11,424 | -34.7% |
| Other tangible fixed assets | 26 | - | €9,692 | +€9,692 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €387,391 | €427,151 | +€39,760 | +10.3% |
| Cash at bank and in hand | 54/58 | €317,017 | €382,648 | +€65,631 | +20.7% |
| Deferred charges and accrued income | 490/1 | €70,375 | €44,504 | -€25,871 | -36.8% |
| Total equity and liabilities | 10/49 | €655,621 | €664,971 | +€9,350 | +1.4% |
| Equity | 10/15 | €326,989 | €349,499 | +€22,510 | +6.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €67,448 | €89,948 | +€22,500 | +33.4% |
| Distributable reserves | 133 | €67,448 | €89,948 | +€22,500 | +33.4% |
| Profit (loss) carried forward | 14 | €59,541 | €59,551 | +€10 | 0.0% |
| Amounts payable | 17/49 | €328,631 | €315,472 | -€13,160 | -4.0% |
| Amounts payable after more than one year | 17 | €14,584 | - | -€14,584 | |
| Financial debts | 170/4 | €14,584 | - | -€14,584 | |
| Amounts payable within one year | 42/48 | €288,302 | €289,922 | +€1,620 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €35,000 | €14,584 | -€20,416 | -58.3% |
| Trade debts | 44 | €1,434 | €2,614 | +€1,180 | +82.2% |
| Suppliers | 440/4 | €1,434 | €2,614 | +€1,180 | +82.2% |
| Taxes, remuneration and social security | 45 | €2,171 | €11,715 | +€9,544 | +440% |
| Taxes | 450/3 | €2,171 | €11,715 | +€9,544 | +440% |
| Other amounts payable | 47/48 | €249,697 | €261,009 | +€11,313 | +4.5% |
| Accrued charges and deferred income | 492/3 | €25,745 | €25,550 | -€196 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,589 | €69,128 | -€11,460 | -14.2% |
| Other operating charges | 640/8 | €5,606 | €5,780 | +€174 | +3.1% |
| Gross operating margin | 9900 | €110,081 | €127,621 | +€17,540 | +15.9% |
| Operating profit (loss) | 9901 | €23,886 | €52,712 | +€28,826 | +121% |
| Financial income | 75/76B | €503 | €2,524 | +€2,021 | +402% |
| Recurring financial income | 75 | €503 | €2,524 | +€2,021 | +402% |
| Financial charges | 65/66B | €21,899 | €20,252 | -€1,647 | -7.5% |
| Recurring financial charges | 65 | €21,899 | €20,252 | -€1,647 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €2,490 | €34,984 | +€32,494 | +1,305% |
| Income taxes | 67/77 | €2,325 | €12,474 | +€10,149 | +436% |
| Profit (loss) for the period | 9904 | €165 | €22,510 | +€22,345 | +13,576% |
| Profit (loss) for the period to be appropriated | 9905 | €165 | €22,510 | +€22,345 | +13,576% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.