BREBOIS 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.
BREBOIS Construct
Largest movements
- Tangible fixed assets -€190,724
down €190,724 (-18.9%), from €1.0m to €816,197
of which Plant, machinery and equipment: -€96,681
- Receivables within one year +€155,498
up €155,498 (+22.4%), from €695,492 to €850,991
of which Trade receivables: +€156,410
- Trade debts -€134,377
down €134,377 (-30.0%), from €448,264 to €313,887
- Tax, wage and social debts +€124,504
up €124,504 (+62.9%), from €197,867 to €322,372
of which Taxes: +€126,711
- Profit (loss) carried forward +€75,847
up €75,847 (+23.0%), from €329,124 to €404,972
- Other debts -€34,627
down €34,627 (-41.2%), from €84,072 to €49,445
- Debts after one year -€32,897
down €32,897 (-10.6%), from €310,433 to €277,536
- Gross operating margin -€359,260
down €359,260 (-35.2%), from €1.0m to €662,398
- Staff costs -€178,835
down €178,835 (-46.1%), from €388,015 to €209,180
- Depreciation -€97,981
down €97,981 (-31.5%), from €311,086 to €213,105
- Taxes +€61,470
up €61,470 (+118.4%), from €51,934 to €113,404
- Other operating charges +€16,586
up €16,586 (+99.0%), from €16,761 to €33,348
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,704,687 | €1,672,096 | -€32,591 | -1.9% |
| Fixed assets | 21/28 | €1,008,221 | €817,497 | -€190,724 | -18.9% |
| Tangible fixed assets | 22/27 | €1,006,921 | €816,197 | -€190,724 | -18.9% |
| Land and buildings | 22 | €647,254 | €626,144 | -€21,110 | -3.3% |
| Plant, machinery and equipment | 23 | €261,812 | €165,130 | -€96,681 | -36.9% |
| Furniture and vehicles | 24 | €97,658 | €24,922 | -€72,736 | -74.5% |
| Other tangible fixed assets | 26 | €197 | - | -€197 | |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €696,466 | €854,599 | +€158,133 | +22.7% |
| Amounts receivable within one year | 40/41 | €695,492 | €850,991 | +€155,498 | +22.4% |
| Trade receivables | 40 | €694,581 | €850,991 | +€156,410 | +22.5% |
| Other amounts receivable | 41 | €912 | - | -€912 | |
| Cash at bank and in hand | 54/58 | €200 | €200 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €773 | €3,408 | +€2,635 | +340.7% |
| Total equity and liabilities | 10/49 | €1,704,687 | €1,672,096 | -€32,591 | -1.9% |
| Equity | 10/15 | €568,124 | €643,972 | +€75,847 | +13.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Outside capital | 11 | €70,000 | €70,000 | = | 0.0% |
| Other | 1109/19 | €70,000 | €70,000 | = | 0.0% |
| Revaluation surpluses | 12 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €157,000 | €157,000 | = | 0.0% |
| Distributable reserves | 133 | €157,000 | €157,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,124 | €404,972 | +€75,847 | +23.0% |
| Amounts payable | 17/49 | €1,136,563 | €1,028,124 | -€108,439 | -9.5% |
| Amounts payable after more than one year | 17 | €310,433 | €277,536 | -€32,897 | -10.6% |
| Financial debts | 170/4 | €310,433 | €277,536 | -€32,897 | -10.6% |
| Amounts payable within one year | 42/48 | €825,750 | €750,418 | -€75,332 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €70,882 | €49,753 | -€21,129 | -29.8% |
| Financial debts | 43 | €24,664 | €14,962 | -€9,703 | -39.3% |
| Credit institutions | 430/8 | €24,664 | €14,962 | -€9,703 | -39.3% |
| Trade debts | 44 | €448,264 | €313,887 | -€134,377 | -30.0% |
| Suppliers | 440/4 | €448,264 | €313,887 | -€134,377 | -30.0% |
| Taxes, remuneration and social security | 45 | €197,867 | €322,372 | +€124,504 | +62.9% |
| Taxes | 450/3 | €172,191 | €298,902 | +€126,711 | +73.6% |
| Remuneration and social security | 454/9 | €25,676 | €23,469 | -€2,207 | -8.6% |
| Other amounts payable | 47/48 | €84,072 | €49,445 | -€34,627 | -41.2% |
| Accrued charges and deferred income | 492/3 | €380 | €170 | -€210 | -55.3% |
| Remuneration, social security and pensions | 62 | €388,015 | €209,180 | -€178,835 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311,086 | €213,105 | -€97,981 | -31.5% |
| Other operating charges | 640/8 | €16,761 | €33,348 | +€16,586 | +99.0% |
| Gross operating margin | 9900 | €1,021,658 | €662,398 | -€359,260 | -35.2% |
| Operating profit (loss) | 9901 | €305,796 | €206,766 | -€99,031 | -32.4% |
| Financial income | 75/76B | €5 | €6 | +€1 | +14.0% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +14.0% |
| Financial charges | 65/66B | €20,452 | €17,520 | -€2,932 | -14.3% |
| Recurring financial charges | 65 | €20,452 | €17,520 | -€2,932 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €285,350 | €189,252 | -€96,098 | -33.7% |
| Income taxes | 67/77 | €51,934 | €113,404 | +€61,470 | +118.4% |
| Profit (loss) for the period | 9904 | €233,415 | €75,847 | -€157,568 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €233,415 | €75,847 | -€157,568 | -67.5% |
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 3 October 2026 via checked.be.