BRÉBAN: 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.
BRÉBAN
Largest movements
- Cash -€119,195
down €119,195 (-26.0%), from €458,353 to €339,158
mainly Contributions, distributions and other (-€299,191) and Investment in fixed assets (net) (-€29,548)
- Tangible fixed assets -€36,359
down €36,359 (-8.6%), from €420,569 to €384,210
of which Furniture and vehicles: -€36,105
- Receivables within one year -€18,126
down €18,126 (-16.8%), from €108,161 to €90,035
of which Trade receivables: -€10,659
- Reserves -€184,191
down €184,191 (-22.4%), from €822,347 to €638,156
of which Distributable reserves: -€177,678
- Other debts +€21,490
up €21,490 (+23.3%), from €92,170 to €113,660
- Gross operating margin -€24,024
down €24,024 (-7.7%), from €310,641 to €286,618
- Depreciation +€20,955
up €20,955 (+46.6%), from €44,952 to €65,907
- Taxes -€14,202
down €14,202 (-22.2%), from €64,052 to €49,850
- Staff costs +€7,975
up €7,975 (+21.3%), from €37,486 to €45,462
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 | €1,017,771 | €852,482 | -€165,289 | -16.2% |
| Fixed assets | 21/28 | €420,569 | €384,210 | -€36,359 | -8.6% |
| Tangible fixed assets | 22/27 | €420,569 | €384,210 | -€36,359 | -8.6% |
| Land and buildings | 22 | €294,075 | €295,536 | +€1,461 | +0.5% |
| Plant, machinery and equipment | 23 | €4,458 | €2,743 | -€1,714 | -38.5% |
| Furniture and vehicles | 24 | €122,037 | €85,931 | -€36,105 | -29.6% |
| Current assets | 29/58 | €597,201 | €468,272 | -€128,930 | -21.6% |
| Stocks and contracts in progress | 3 | €21,179 | €23,592 | +€2,413 | +11.4% |
| Stocks | 30/36 | €21,179 | €23,592 | +€2,413 | +11.4% |
| Amounts receivable within one year | 40/41 | €108,161 | €90,035 | -€18,126 | -16.8% |
| Trade receivables | 40 | €100,126 | €89,467 | -€10,659 | -10.6% |
| Other amounts receivable | 41 | €8,035 | €569 | -€7,467 | -92.9% |
| Cash at bank and in hand | 54/58 | €458,353 | €339,158 | -€119,195 | -26.0% |
| Deferred charges and accrued income | 490/1 | €9,508 | €15,487 | +€5,978 | +62.9% |
| Total equity and liabilities | 10/49 | €1,017,771 | €852,482 | -€165,289 | -16.2% |
| Equity | 10/15 | €887,830 | €705,884 | -€181,946 | -20.5% |
| Contributions | 10/11 | €65,125 | €65,125 | = | 0.0% |
| Reserves | 13 | €822,347 | €638,156 | -€184,191 | -22.4% |
| Non-distributable reserves | 130/1 | €6,513 | - | -€6,513 | |
| Reserves not available under the articles | 1311 | €6,513 | - | -€6,513 | |
| Distributable reserves | 133 | €815,834 | €638,156 | -€177,678 | -21.8% |
| Profit (loss) carried forward | 14 | €358 | €2,603 | +€2,244 | +626% |
| Amounts payable | 17/49 | €129,941 | €146,598 | +€16,658 | +12.8% |
| Amounts payable within one year | 42/48 | €129,941 | €146,598 | +€16,658 | +12.8% |
| Trade debts | 44 | €11,067 | €13,781 | +€2,714 | +24.5% |
| Suppliers | 440/4 | €11,067 | €13,781 | +€2,714 | +24.5% |
| Taxes, remuneration and social security | 45 | €26,703 | €19,157 | -€7,546 | -28.3% |
| Taxes | 450/3 | €21,583 | €12,447 | -€9,136 | -42.3% |
| Remuneration and social security | 454/9 | €5,120 | €6,710 | +€1,590 | +31.1% |
| Other amounts payable | 47/48 | €92,170 | €113,660 | +€21,490 | +23.3% |
| Non-recurring operating income | 76A | €35,746 | - | -€35,746 | |
| Remuneration, social security and pensions | 62 | €37,486 | €45,462 | +€7,975 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,952 | €65,907 | +€20,955 | +46.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,644 | -€1,644 | |
| Other operating charges | 640/8 | €12,214 | €11,522 | -€691 | -5.7% |
| Non-recurring operating charges | 66A | €3,588 | €1,700 | -€1,888 | -52.6% |
| Gross operating margin | 9900 | €310,641 | €286,618 | -€24,024 | -7.7% |
| Operating profit (loss) | 9901 | €212,402 | €163,671 | -€48,731 | -22.9% |
| Financial income | 75/76B | €3,050 | €3,890 | +€840 | +27.5% |
| Recurring financial income | 75 | €3,050 | €3,890 | +€840 | +27.5% |
| Financial charges | 65/66B | €313 | €467 | +€154 | +49.3% |
| Recurring financial charges | 65 | €313 | €467 | +€154 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €215,139 | €167,094 | -€48,045 | -22.3% |
| Income taxes | 67/77 | €64,052 | €49,850 | -€14,202 | -22.2% |
| Profit (loss) for the period | 9904 | €151,087 | €117,244 | -€33,843 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,087 | €117,244 | -€33,843 | -22.4% |
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 21 October 2026 via checked.be.