BREE BSS: 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.
BREE BSS
Largest movements
- Cash +€25,568
up €25,568 (+18.6%), from €137,262 to €162,830
mainly Net result for the year (+€95,275) and Trade debts (+€52,855)
- Stocks and contracts +€15,231
up €15,231 (+24.4%), from €62,377 to €77,608
- Receivables within one year +€9,020
up €9,020 (+66.2%), from €13,626 to €22,645
of which Trade receivables: +€7,448
- Deferred charges and accrued income +€5,731
up €5,731 (+37.2%), from €15,425 to €21,156
- Trade debts +€52,855
up €52,855 (+79.6%), from €66,362 to €119,216
- Reserves +€5,275
up €5,275 (+25.3%), from €20,842 to €26,117
- Gross operating margin +€27,172
up €27,172 (+7.1%), from €380,042 to €407,214
- Staff costs +€25,873
up €25,873 (+9.1%), from €283,507 to €309,380
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 | €229,345 | €284,449 | +€55,103 | +24.0% |
| Fixed assets | 21/28 | €656 | €209 | -€447 | -68.1% |
| Tangible fixed assets | 22/27 | €656 | €209 | -€447 | -68.1% |
| Plant, machinery and equipment | 23 | €656 | €209 | -€447 | -68.1% |
| Current assets | 29/58 | €228,689 | €284,239 | +€55,550 | +24.3% |
| Stocks and contracts in progress | 3 | €62,377 | €77,608 | +€15,231 | +24.4% |
| Stocks | 30/36 | €62,377 | €77,608 | +€15,231 | +24.4% |
| Amounts receivable within one year | 40/41 | €13,626 | €22,645 | +€9,020 | +66.2% |
| Trade receivables | 40 | €3,242 | €10,690 | +€7,448 | +229.7% |
| Other amounts receivable | 41 | €10,384 | €11,956 | +€1,572 | +15.1% |
| Cash at bank and in hand | 54/58 | €137,262 | €162,830 | +€25,568 | +18.6% |
| Deferred charges and accrued income | 490/1 | €15,425 | €21,156 | +€5,731 | +37.2% |
| Total equity and liabilities | 10/49 | €229,345 | €284,449 | +€55,103 | +24.0% |
| Equity | 10/15 | €39,442 | €44,717 | +€5,275 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,842 | €26,117 | +€5,275 | +25.3% |
| Distributable reserves | 133 | €20,842 | €26,117 | +€5,275 | +25.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €189,904 | €239,732 | +€49,828 | +26.2% |
| Amounts payable within one year | 42/48 | €189,904 | €239,732 | +€49,828 | +26.2% |
| Trade debts | 44 | €66,362 | €119,216 | +€52,855 | +79.6% |
| Suppliers | 440/4 | €66,362 | €119,216 | +€52,855 | +79.6% |
| Taxes, remuneration and social security | 45 | €31,149 | €30,516 | -€633 | -2.0% |
| Taxes | 450/3 | €6,448 | €220 | -€6,228 | -96.6% |
| Remuneration and social security | 454/9 | €24,701 | €30,296 | +€5,594 | +22.6% |
| Other amounts payable | 47/48 | €92,393 | €90,000 | -€2,393 | -2.6% |
| Remuneration, social security and pensions | 62 | €283,507 | €309,380 | +€25,873 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €447 | €447 | = | 0.0% |
| Other operating charges | 640/8 | €1,495 | €1,487 | -€8 | -0.5% |
| Gross operating margin | 9900 | €380,042 | €407,214 | +€27,172 | +7.1% |
| Operating profit (loss) | 9901 | €94,593 | €95,900 | +€1,307 | +1.4% |
| Financial income | 75/76B | €2,199 | €1,123 | -€1,076 | -48.9% |
| Recurring financial income | 75 | €2,199 | €1,123 | -€1,076 | -48.9% |
| Financial charges | 65/66B | €2,430 | €1,748 | -€682 | -28.1% |
| Recurring financial charges | 65 | €2,430 | €1,748 | -€682 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €94,361 | €95,275 | +€914 | +1.0% |
| Income taxes | 67/77 | €1,300 | €0 | -€1,300 | -100.0% |
| Profit (loss) for the period | 9904 | €93,062 | €95,275 | +€2,213 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,062 | €95,275 | +€2,213 | +2.4% |
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 7 October 2026 via checked.be.