BREESA IT: 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.
BREESA IT
Largest movements
- Receivables within one year -€17,725
down €17,725 (-61.4%), from €28,887 to €11,163
of which Trade receivables: -€10,060
- Tangible fixed assets -€11,387
down €11,387 (-21.3%), from €53,525 to €42,137
of which Furniture and vehicles: -€11,332
- Cash -€5,057
down €5,057 (-14.5%), from €34,890 to €29,834
mainly Contributions, distributions and other (-€58,000) and Debts after one year (-€11,968)
- Reserves -€38,500
down €38,500 (-70.0%), from €55,000 to €16,500
- Other debts +€16,851
up €16,851 (+16,850,810%), from €0 to €16,851
- Debts after one year -€11,968
down €11,968 (-36.0%), from €33,287 to €21,320
- Tax, wage and social debts -€4,552
down €4,552 (-33.1%), from €13,736 to €9,184
of which Taxes: -€4,303
- Accrued charges and deferred income +€1,922
up €1,922 (+145%), from €1,324 to €3,246
- Taxes +€1,319
up €1,319 (+21.1%), from €6,255 to €7,573
- Other operating charges +€565
up €565 (+208%), from €271 to €836
- Depreciation +€564
up €564 (+3.6%), from €15,759 to €16,323
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.
Derived cash bridge
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 | €118,479 | €83,134 | -€35,344 | -29.8% |
| Fixed assets | 21/28 | €53,525 | €42,137 | -€11,387 | -21.3% |
| Tangible fixed assets | 22/27 | €53,525 | €42,137 | -€11,387 | -21.3% |
| Plant, machinery and equipment | 23 | €1,749 | €1,694 | -€56 | -3.2% |
| Furniture and vehicles | 24 | €51,776 | €40,444 | -€11,332 | -21.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €64,954 | €40,997 | -€23,957 | -36.9% |
| Amounts receivable within one year | 40/41 | €28,887 | €11,163 | -€17,725 | -61.4% |
| Trade receivables | 40 | €13,212 | €3,153 | -€10,060 | -76.1% |
| Other amounts receivable | 41 | €15,675 | €8,010 | -€7,665 | -48.9% |
| Cash at bank and in hand | 54/58 | €34,890 | €29,834 | -€5,057 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,176 | €1 | -€1,175 | -99.9% |
| Total equity and liabilities | 10/49 | €118,479 | €83,134 | -€35,344 | -29.8% |
| Equity | 10/15 | €58,529 | €20,070 | -€38,459 | -65.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,000 | €16,500 | -€38,500 | -70.0% |
| Distributable reserves | 133 | €55,000 | €16,500 | -€38,500 | -70.0% |
| Profit (loss) carried forward | 14 | €529 | €570 | +€41 | +7.7% |
| Amounts payable | 17/49 | €59,950 | €63,065 | +€3,115 | +5.2% |
| Amounts payable after more than one year | 17 | €33,287 | €21,320 | -€11,968 | -36.0% |
| Financial debts | 170/4 | €33,287 | €21,320 | -€11,968 | -36.0% |
| Amounts payable within one year | 42/48 | €25,338 | €38,500 | +€13,161 | +51.9% |
| Current portion of amounts payable after more than one year | 42 | €11,386 | €11,968 | +€581 | +5.1% |
| Trade debts | 44 | €216 | €497 | +€281 | +130% |
| Suppliers | 440/4 | €216 | €497 | +€281 | +130% |
| Taxes, remuneration and social security | 45 | €13,736 | €9,184 | -€4,552 | -33.1% |
| Taxes | 450/3 | €13,327 | €9,024 | -€4,303 | -32.3% |
| Remuneration and social security | 454/9 | €409 | €160 | -€249 | -60.9% |
| Other amounts payable | 47/48 | €0 | €16,851 | +€16,851 | +16,850,810% |
| Accrued charges and deferred income | 492/3 | €1,324 | €3,246 | +€1,922 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,759 | €16,323 | +€564 | +3.6% |
| Other operating charges | 640/8 | €271 | €836 | +€565 | +208% |
| Gross operating margin | 9900 | €46,860 | €46,874 | +€14 | 0.0% |
| Operating profit (loss) | 9901 | €30,830 | €29,715 | -€1,115 | -3.6% |
| Financial income | 75/76B | €461 | €13 | -€448 | -97.2% |
| Recurring financial income | 75 | €461 | €13 | -€448 | -97.2% |
| Financial charges | 65/66B | €2,838 | €2,614 | -€224 | -7.9% |
| Recurring financial charges | 65 | €2,838 | €2,614 | -€224 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €28,453 | €27,114 | -€1,339 | -4.7% |
| Income taxes | 67/77 | €6,255 | €7,573 | +€1,319 | +21.1% |
| Profit (loss) for the period | 9904 | €22,198 | €19,541 | -€2,658 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,198 | €19,541 | -€2,658 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.