BREESCH EXPERTISES: 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.
BREESCH EXPERTISES
Largest movements
- Receivables within one year +€26,684
up €26,684 (+202%), from €13,208 to €39,892
of which Trade receivables: +€24,986
- Tangible fixed assets -€21,725
no longer reported in 2025 (was €21,725)
of which Furniture and vehicles: -€21,725
- Deferred charges and accrued income -€1,363
no longer reported in 2025 (was €1,363)
- Profit (loss) carried forward +€3,014
up €3,014 (+11.5%), from €26,196 to €29,210
- Trade debts +€665
up €665 (+89.8%), from €741 to €1,406
- Depreciation -€10,133
no longer reported in 2025 (was €10,133)
- Gross operating margin +€1,994
up €1,994 (+102%), from €1,963 to €3,957
- Financial income +€591
up €591 (+229%), from €258 to €849
- Taxes -€479
down €479 (-77.9%), from €615 to €136
- Other operating charges -€296
down €296 (-38.0%), from €779 to €483
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 | €36,379 | €39,908 | +€3,529 | +9.7% |
| Fixed assets | 21/28 | €21,725 | - | -€21,725 | |
| Tangible fixed assets | 22/27 | €21,725 | - | -€21,725 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €21,725 | - | -€21,725 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €14,654 | €39,908 | +€25,254 | +172% |
| Amounts receivable within one year | 40/41 | €13,208 | €39,892 | +€26,684 | +202% |
| Trade receivables | 40 | €4,525 | €29,511 | +€24,986 | +552% |
| Other amounts receivable | 41 | €8,683 | €10,381 | +€1,698 | +19.6% |
| Cash at bank and in hand | 54/58 | €82 | €16 | -€67 | -80.9% |
| Deferred charges and accrued income | 490/1 | €1,363 | - | -€1,363 | |
| Total equity and liabilities | 10/49 | €36,379 | €39,908 | +€3,529 | +9.7% |
| Equity | 10/15 | €34,252 | €37,267 | +€3,014 | +8.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,196 | €29,210 | +€3,014 | +11.5% |
| Amounts payable | 17/49 | €2,127 | €2,641 | +€514 | +24.2% |
| Amounts payable within one year | 42/48 | €2,127 | €2,641 | +€514 | +24.2% |
| Trade debts | 44 | €741 | €1,406 | +€665 | +89.8% |
| Suppliers | 440/4 | €741 | €1,406 | +€665 | +89.8% |
| Taxes, remuneration and social security | 45 | €1,386 | €1,236 | -€151 | -10.9% |
| Taxes | 450/3 | €1,386 | €1,236 | -€151 | -10.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,133 | - | -€10,133 | |
| Other operating charges | 640/8 | €779 | €483 | -€296 | -38.0% |
| Non-recurring operating charges | 66A | €100 | €975 | +€875 | +875% |
| Gross operating margin | 9900 | €1,963 | €3,957 | +€1,994 | +102% |
| Operating profit (loss) | 9901 | -€9,049 | €2,500 | +€11,549 | |
| Financial income | 75/76B | €258 | €849 | +€591 | +229% |
| Recurring financial income | 75 | €258 | €849 | +€591 | +229% |
| Financial charges | 65/66B | €195 | €198 | +€3 | +1.7% |
| Recurring financial charges | 65 | €195 | €198 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,986 | €3,150 | +€12,136 | |
| Income taxes | 67/77 | €615 | €136 | -€479 | -77.9% |
| Profit (loss) for the period | 9904 | -€9,601 | €3,014 | +€12,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,601 | €3,014 | +€12,615 |
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 23 October 2026 via checked.be.