BREDA CAR: 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.
BREDA CAR
Largest movements
- Cash -€12,263
down €12,263 (-84.8%), from €14,454 to €2,192
mainly Other debts (-€20,922) and Net result for the year (-€10,043)
- Tangible fixed assets -€11,929
down €11,929 (-91.2%), from €13,087 to €1,158
of which Furniture and vehicles: -€13,087
- Receivables within one year -€2,218
down €2,218 (-22.0%), from €10,103 to €7,884
of which Trade receivables: -€1,897
- Deferred charges and accrued income -€2,193
down €2,193 (-85.4%), from €2,568 to €375
- Other debts -€20,922
down €20,922 (-44.4%), from €47,168 to €26,246
- Profit (loss) carried forward -€10,043
down €10,043 (-48.6%), from -€20,646 to -€30,689
- Trade debts +€3,518
up €3,518 (+1522.8%), from €231 to €3,749
- Tax, wage and social debts -€696
down €696 (-69.6%), from €1,000 to €304
of which Remuneration and social security: -€1,000
- Accrued charges and deferred income -€459
down €459 (-100.0%), from €459 to €0
- Gross operating margin -€11,736
down €11,736, from €5,272 to -€6,464
- Other operating charges -€7,159
down €7,159 (-85.3%), from €8,397 to €1,238
- Depreciation -€3,445
down €3,445 (-92.6%), from €3,722 to €277
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 | €40,212 | €11,609 | -€28,604 | -71.1% |
| Fixed assets | 21/28 | €13,087 | €1,158 | -€11,929 | -91.2% |
| Tangible fixed assets | 22/27 | €13,087 | €1,158 | -€11,929 | -91.2% |
| Furniture and vehicles | 24 | €13,087 | - | -€13,087 | |
| Other tangible fixed assets | 26 | - | €1,158 | +€1,158 | |
| Current assets | 29/58 | €27,125 | €10,451 | -€16,674 | -61.5% |
| Amounts receivable within one year | 40/41 | €10,103 | €7,884 | -€2,218 | -22.0% |
| Trade receivables | 40 | €4,300 | €2,403 | -€1,897 | -44.1% |
| Other amounts receivable | 41 | €5,803 | €5,481 | -€321 | -5.5% |
| Cash at bank and in hand | 54/58 | €14,454 | €2,192 | -€12,263 | -84.8% |
| Deferred charges and accrued income | 490/1 | €2,568 | €375 | -€2,193 | -85.4% |
| Total equity and liabilities | 10/49 | €40,212 | €11,609 | -€28,604 | -71.1% |
| Equity | 10/15 | -€8,646 | -€18,689 | -€10,043 | -116.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,646 | -€30,689 | -€10,043 | -48.6% |
| Amounts payable | 17/49 | €48,858 | €30,298 | -€18,560 | -38.0% |
| Amounts payable within one year | 42/48 | €48,399 | €30,298 | -€18,101 | -37.4% |
| Trade debts | 44 | €231 | €3,749 | +€3,518 | +1522.8% |
| Suppliers | 440/4 | €231 | €3,749 | +€3,518 | +1522.8% |
| Taxes, remuneration and social security | 45 | €1,000 | €304 | -€696 | -69.6% |
| Taxes | 450/3 | - | €304 | +€304 | |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €47,168 | €26,246 | -€20,922 | -44.4% |
| Accrued charges and deferred income | 492/3 | €459 | €0 | -€459 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,722 | €277 | -€3,445 | -92.6% |
| Other operating charges | 640/8 | €8,397 | €1,238 | -€7,159 | -85.3% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €5,272 | -€6,464 | -€11,736 | |
| Operating profit (loss) | 9901 | -€6,847 | -€9,979 | -€3,132 | -45.7% |
| Financial income | 75/76B | €2 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -98.0% |
| Non-recurring financial income | 76B | €2 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €92 | €64 | -€28 | -30.4% |
| Recurring financial charges | 65 | €92 | €64 | -€28 | -30.6% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€6,938 | -€10,043 | -€3,105 | -44.8% |
| Profit (loss) for the period | 9904 | -€6,938 | -€10,043 | -€3,105 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,938 | -€10,043 | -€3,105 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.