BREBELCO CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Current investments +€63,216
up €63,216 (+140.5%), from €45,000 to €108,216
- Cash -€7,189
down €7,189 (-17.7%), from €40,541 to €33,352
mainly Current investments (-€63,216) and Investment in fixed assets (net) (-€7,327)
- Tangible fixed assets +€5,977
up €5,977 (+153.5%), from €3,895 to €9,873
of which Furniture and vehicles: +€5,364
- Profit (loss) carried forward +€58,831
up €58,831 (+97.3%), from €60,433 to €119,264
- Tax, wage and social debts +€9,971
up €9,971 (+40.8%), from €24,417 to €34,388
of which Taxes: +€8,063
- Other debts -€4,085
down €4,085 (-35.8%), from €11,398 to €7,313
- Trade debts -€2,121
down €2,121 (-78.1%), from €2,715 to €595
- Gross operating margin +€32,807
up €32,807 (+74.5%), from €44,051 to €76,858
- Taxes +€6,520
up €6,520 (+71.9%), from €9,068 to €15,588
- Financial charges -€1,530
down €1,530 (-51.6%), from €2,966 to €1,436
- Depreciation +€908
up €908 (+205.6%), from €442 to €1,349
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 | €101,944 | €163,560 | +€61,617 | +60.4% |
| Fixed assets | 21/28 | €3,895 | €9,873 | +€5,977 | +153.5% |
| Tangible fixed assets | 22/27 | €3,895 | €9,873 | +€5,977 | +153.5% |
| Plant, machinery and equipment | 23 | €3,895 | €4,508 | +€613 | +15.7% |
| Furniture and vehicles | 24 | - | €5,364 | +€5,364 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €98,048 | €153,688 | +€55,639 | +56.7% |
| Amounts receivable within one year | 40/41 | €12,507 | €12,119 | -€388 | -3.1% |
| Trade receivables | 40 | €12,507 | €12,119 | -€388 | -3.1% |
| Current investments | 50/53 | €45,000 | €108,216 | +€63,216 | +140.5% |
| Cash at bank and in hand | 54/58 | €40,541 | €33,352 | -€7,189 | -17.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €101,944 | €163,560 | +€61,617 | +60.4% |
| Equity | 10/15 | €62,433 | €121,264 | +€58,831 | +94.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,433 | €119,264 | +€58,831 | +97.3% |
| Amounts payable | 17/49 | €39,511 | €42,296 | +€2,785 | +7.0% |
| Amounts payable within one year | 42/48 | €38,531 | €42,296 | +€3,765 | +9.8% |
| Trade debts | 44 | €2,715 | €595 | -€2,121 | -78.1% |
| Suppliers | 440/4 | €2,715 | €595 | -€2,121 | -78.1% |
| Taxes, remuneration and social security | 45 | €24,417 | €34,388 | +€9,971 | +40.8% |
| Taxes | 450/3 | €24,417 | €32,479 | +€8,063 | +33.0% |
| Remuneration and social security | 454/9 | - | €1,909 | +€1,909 | |
| Other amounts payable | 47/48 | €11,398 | €7,313 | -€4,085 | -35.8% |
| Accrued charges and deferred income | 492/3 | €980 | €0 | -€980 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €1,349 | +€908 | +205.6% |
| Other operating charges | 640/8 | €263 | €272 | +€9 | +3.4% |
| Gross operating margin | 9900 | €44,051 | €76,858 | +€32,807 | +74.5% |
| Operating profit (loss) | 9901 | €43,347 | €75,238 | +€31,891 | +73.6% |
| Financial income | 75/76B | €598 | €618 | +€19 | +3.2% |
| Recurring financial income | 75 | €598 | €618 | +€19 | +3.2% |
| Financial charges | 65/66B | €2,966 | €1,436 | -€1,530 | -51.6% |
| Recurring financial charges | 65 | €2,966 | €1,436 | -€1,530 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €40,980 | €74,420 | +€33,440 | +81.6% |
| Income taxes | 67/77 | €9,068 | €15,588 | +€6,520 | +71.9% |
| Profit (loss) for the period | 9904 | €31,911 | €58,831 | +€26,920 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,911 | €58,831 | +€26,920 | +84.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.