BREETEC INDUSTRIAL SERVICES: 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.
BREETEC INDUSTRIAL SERVICES
Largest movements
- Receivables within one year +€409,892
up €409,892 (+67.4%), from €607,769 to €1.0m
of which Trade receivables: +€357,256
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€131,376
up €131,376 (+85.8%), from €153,132 to €284,507
mainly Trade debts (+€313,803) and Current investments (+€150,000)
- Tangible fixed assets -€45,359
down €45,359 (-26.4%), from €171,526 to €126,168
of which Furniture and vehicles: -€55,730
- Trade debts +€313,803
up €313,803 (+140.7%), from €223,016 to €536,819
- Reserves +€119,554
up €119,554 (+29.1%), from €410,702 to €530,256
of which Distributable reserves: +€119,554
- Debts after one year -€46,829
down €46,829 (-48.5%), from €96,515 to €49,686
- Other debts -€42,105
down €42,105 (-100.0%), from €42,105 to €0
- Gross operating margin +€400,261
up €400,261 (+24.0%), from €1.7m to €2.1m
- Staff costs +€252,654
up €252,654 (+17.8%), from €1.4m to €1.7m
- Financial charges +€145,975
up €145,975 (+5539.2%), from €2,635 to €148,610
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 | €1,086,651 | €1,431,947 | +€345,296 | +31.8% |
| Fixed assets | 21/28 | €171,526 | €126,168 | -€45,359 | -26.4% |
| Tangible fixed assets | 22/27 | €171,526 | €126,168 | -€45,359 | -26.4% |
| Plant, machinery and equipment | 23 | €20,937 | €31,308 | +€10,372 | +49.5% |
| Furniture and vehicles | 24 | €150,590 | €94,859 | -€55,730 | -37.0% |
| Current assets | 29/58 | €915,125 | €1,305,779 | +€390,655 | +42.7% |
| Amounts receivable within one year | 40/41 | €607,769 | €1,017,661 | +€409,892 | +67.4% |
| Trade receivables | 40 | €538,608 | €895,864 | +€357,256 | +66.3% |
| Other amounts receivable | 41 | €69,161 | €121,797 | +€52,636 | +76.1% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €153,132 | €284,507 | +€131,376 | +85.8% |
| Deferred charges and accrued income | 490/1 | €4,224 | €3,611 | -€613 | -14.5% |
| Total equity and liabilities | 10/49 | €1,086,651 | €1,431,947 | +€345,296 | +31.8% |
| Equity | 10/15 | €429,322 | €548,876 | +€119,554 | +27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410,702 | €530,256 | +€119,554 | +29.1% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €410,702 | €530,256 | +€119,554 | +29.1% |
| Profit (loss) carried forward | 14 | €20 | €20 | = | 0.0% |
| Amounts payable | 17/49 | €657,329 | €883,071 | +€225,742 | +34.3% |
| Amounts payable after more than one year | 17 | €96,515 | €49,686 | -€46,829 | -48.5% |
| Financial debts | 170/4 | €96,515 | €49,686 | -€46,829 | -48.5% |
| Amounts payable within one year | 42/48 | €557,156 | €830,325 | +€273,169 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €45,687 | €46,829 | +€1,143 | +2.5% |
| Trade debts | 44 | €223,016 | €536,819 | +€313,803 | +140.7% |
| Suppliers | 440/4 | €223,016 | €536,819 | +€313,803 | +140.7% |
| Taxes, remuneration and social security | 45 | €246,348 | €246,676 | +€328 | +0.1% |
| Taxes | 450/3 | €57,315 | €61,950 | +€4,635 | +8.1% |
| Remuneration and social security | 454/9 | €189,033 | €184,726 | -€4,307 | -2.3% |
| Other amounts payable | 47/48 | €42,105 | €0 | -€42,105 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,657 | €3,060 | -€597 | -16.3% |
| Non-recurring operating income | 76A | - | €2,750 | +€2,750 | |
| Remuneration, social security and pensions | 62 | €1,419,120 | €1,671,774 | +€252,654 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,318 | €62,937 | +€4,619 | +7.9% |
| Other operating charges | 640/8 | €25,447 | €7,537 | -€17,910 | -70.4% |
| Gross operating margin | 9900 | €1,668,032 | €2,068,293 | +€400,261 | +24.0% |
| Operating profit (loss) | 9901 | €165,146 | €326,045 | +€160,899 | +97.4% |
| Financial income | 75/76B | €721 | €3,607 | +€2,886 | +400.5% |
| Recurring financial income | 75 | €721 | €3,607 | +€2,886 | +400.5% |
| Financial charges | 65/66B | €2,635 | €148,610 | +€145,975 | +5539.2% |
| Recurring financial charges | 65 | €2,635 | €148,610 | +€145,975 | +5539.2% |
| Profit (loss) for the period before taxes | 9903 | €163,232 | €181,042 | +€17,810 | +10.9% |
| Income taxes | 67/77 | €59,615 | €61,488 | +€1,874 | +3.1% |
| Profit (loss) for the period | 9904 | €103,617 | €119,554 | +€15,937 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €103,617 | €119,554 | +€15,937 | +15.4% |
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 1 October 2026 via checked.be.