BREBELCO: 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.
BREBELCO
Largest movements
- Tangible fixed assets +€92,840
up €92,840 (+105.5%), from €87,988 to €180,828
- Cash +€61,848
up €61,848 (+218.7%), from €28,285 to €90,133
mainly Contributions, distributions and other (+€142,315) and Depreciation (+€44,780)
- Receivables within one year +€15,906
up €15,906 (+149.3%), from €10,651 to €26,557
- Reserves +€80,315
up €80,315 (+168.9%), from €47,545 to €127,860
of which Distributable reserves: +€74,115
- Contributions +€62,000
up €62,000 (+100.0%), from €62,000 to €124,000
- Debts after one year +€30,526
up €30,526 (+368.6%), from €8,281 to €38,808
- Current portion of long-term debt +€15,205
up €15,205 (+305.3%), from €4,980 to €20,185
- Profit (loss) carried forward -€13,452
down €13,452, from €0 to -€13,452
- Depreciation +€35,687
up €35,687 (+392.5%), from €9,093 to €44,780
- Gross operating margin +€13,196
up €13,196 (+48.7%), from €27,082 to €40,279
- Taxes -€3,366
down €3,366 (-88.8%), from €3,791 to €425
- Other operating charges +€1,208
up €1,208 (+20.8%), from €5,819 to €7,027
- Financial charges +€753
up €753 (+100.8%), from €746 to €1,499
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 | €130,890 | €301,718 | +€170,828 | +130.5% |
| Fixed assets | 21/28 | €87,988 | €180,828 | +€92,840 | +105.5% |
| Tangible fixed assets | 22/27 | €87,988 | €180,828 | +€92,840 | +105.5% |
| Land and buildings | 22 | €58,661 | €99,222 | +€40,560 | +69.1% |
| Plant, machinery and equipment | 23 | €0 | €44,023 | +€44,023 | |
| Furniture and vehicles | 24 | €29,326 | €37,583 | +€8,257 | +28.2% |
| Current assets | 29/58 | €42,902 | €120,890 | +€77,987 | +181.8% |
| Amounts receivable within one year | 40/41 | €10,651 | €26,557 | +€15,906 | +149.3% |
| Other amounts receivable | 41 | €10,651 | €26,557 | +€15,906 | +149.3% |
| Cash at bank and in hand | 54/58 | €28,285 | €90,133 | +€61,848 | +218.7% |
| Deferred charges and accrued income | 490/1 | €3,966 | €4,200 | +€234 | +5.9% |
| Total equity and liabilities | 10/49 | €130,890 | €301,718 | +€170,828 | +130.5% |
| Equity | 10/15 | €109,545 | €238,408 | +€128,863 | +117.6% |
| Contributions | 10/11 | €62,000 | €124,000 | +€62,000 | +100.0% |
| Capital | 10 | €62,000 | €124,000 | +€62,000 | +100.0% |
| Issued capital | 100 | €62,000 | €124,000 | +€62,000 | +100.0% |
| Reserves | 13 | €47,545 | €127,860 | +€80,315 | +168.9% |
| Non-distributable reserves | 130/1 | €6,200 | €12,400 | +€6,200 | +100.0% |
| Legal reserve | 130 | €6,200 | €12,400 | +€6,200 | +100.0% |
| Distributable reserves | 133 | €41,345 | €115,460 | +€74,115 | +179.3% |
| Profit (loss) carried forward | 14 | €0 | -€13,452 | -€13,452 | |
| Amounts payable | 17/49 | €21,345 | €63,310 | +€41,965 | +196.6% |
| Amounts payable after more than one year | 17 | €8,281 | €38,808 | +€30,526 | +368.6% |
| Financial debts | 170/4 | €8,281 | €38,808 | +€30,526 | +368.6% |
| Amounts payable within one year | 42/48 | €12,614 | €24,052 | +€11,439 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | €4,980 | €20,185 | +€15,205 | +305.3% |
| Trade debts | 44 | €974 | €1,732 | +€758 | +77.9% |
| Suppliers | 440/4 | €974 | €1,732 | +€758 | +77.9% |
| Taxes, remuneration and social security | 45 | €6,647 | €2,058 | -€4,588 | -69.0% |
| Taxes | 450/3 | €6,647 | €2,058 | -€4,588 | -69.0% |
| Other amounts payable | 47/48 | €13 | €77 | +€64 | +472.2% |
| Accrued charges and deferred income | 492/3 | €450 | €450 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,093 | €44,780 | +€35,687 | +392.5% |
| Other operating charges | 640/8 | €5,819 | €7,027 | +€1,208 | +20.8% |
| Gross operating margin | 9900 | €27,082 | €40,279 | +€13,196 | +48.7% |
| Operating profit (loss) | 9901 | €12,170 | -€11,528 | -€23,698 | |
| Financial charges | 65/66B | €746 | €1,499 | +€753 | +100.8% |
| Recurring financial charges | 65 | €746 | €1,499 | +€753 | +100.8% |
| Profit (loss) for the period before taxes | 9903 | €11,423 | -€13,027 | -€24,450 | |
| Income taxes | 67/77 | €3,791 | €425 | -€3,366 | -88.8% |
| Profit (loss) for the period | 9904 | €7,632 | -€13,452 | -€21,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,632 | -€13,452 | -€21,084 |
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 12 October 2026 via checked.be.