BREBISIMMO: 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.
BREBISIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€13,723
down €13,723 (-2.3%), from €587,484 to €573,761
- Other debts +€7,388
up €7,388 (+895.5%), from €825 to €8,213
- Gross operating margin -€12,133
down €12,133, from €6,143 to -€5,990
- Taxes -€1,055
no longer reported in 2024 (was €1,055)
- Financial charges +€997
new in 2024: €997
- Other operating charges +€613
up €613 (+19.8%), from €3,099 to €3,712
- Depreciation -€156
down €156 (-4.9%), from €3,180 to €3,024
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,792 | €702,768 | -€3,024 | -0.4% |
| Fixed assets | 21/28 | €57,950 | €54,926 | -€3,024 | -5.2% |
| Tangible fixed assets | 22/27 | €57,460 | €54,436 | -€3,024 | -5.3% |
| Land and buildings | 22 | €57,460 | €54,436 | -€3,024 | -5.3% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €647,842 | €647,842 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €647,842 | €647,842 | = | 0.0% |
| Other amounts receivable | 41 | €647,842 | €647,842 | = | 0.0% |
| Total equity and liabilities | 10/49 | €705,792 | €702,768 | -€3,024 | -0.4% |
| Equity | 10/15 | €686,248 | €672,525 | -€13,723 | -2.0% |
| Contributions | 10/11 | €86,764 | €86,764 | = | 0.0% |
| Capital | 10 | €86,764 | €86,764 | = | 0.0% |
| Issued capital | 100 | €86,764 | €86,764 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €587,484 | €573,761 | -€13,723 | -2.3% |
| Amounts payable | 17/49 | €19,544 | €30,243 | +€10,699 | +54.7% |
| Amounts payable within one year | 42/48 | €19,544 | €30,243 | +€10,699 | +54.7% |
| Trade debts | 44 | €17,487 | €20,798 | +€3,311 | +18.9% |
| Suppliers | 440/4 | €17,487 | €20,798 | +€3,311 | +18.9% |
| Taxes, remuneration and social security | 45 | €1,232 | €1,232 | = | 0.0% |
| Taxes | 450/3 | €1,232 | €1,232 | = | 0.0% |
| Other amounts payable | 47/48 | €825 | €8,213 | +€7,388 | +895.5% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,180 | €3,024 | -€156 | -4.9% |
| Other operating charges | 640/8 | €3,099 | €3,712 | +€613 | +19.8% |
| Gross operating margin | 9900 | €6,143 | -€5,990 | -€12,133 | |
| Operating profit (loss) | 9901 | -€136 | -€12,726 | -€12,590 | -9257.4% |
| Financial charges | 65/66B | - | €997 | +€997 | |
| Recurring financial charges | 65 | - | €997 | +€997 | |
| Profit (loss) for the period before taxes | 9903 | -€136 | -€13,723 | -€13,587 | -9990.4% |
| Income taxes | 67/77 | €1,055 | - | -€1,055 | |
| Profit (loss) for the period | 9904 | -€1,191 | -€13,723 | -€12,532 | -1052.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,191 | -€13,723 | -€12,532 | -1052.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.