BREEZER: 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.
BREEZER
Largest movements
- Tangible fixed assets -€7,808
down €7,808 (-18.1%), from €43,048 to €35,240
of which Furniture and vehicles: -€7,338
- Stocks and contracts -€5,442
down €5,442 (-92.8%), from €5,864 to €422
- Cash -€2,625
down €2,625 (-89.2%), from €2,944 to €319
mainly Net result for the year (-€9,153) and Other debts (-€5,423)
- Receivables within one year +€1,622
up €1,622 (+216%), from €750 to €2,372
of which Other amounts receivable: +€930
- Deferred charges and accrued income -€1,296
down €1,296 (-63.5%), from €2,040 to €745
- Profit (loss) carried forward -€9,153
down €9,153 (-27.4%), from -€33,446 to -€42,599
- Other debts -€5,423
down €5,423 (-16.5%), from €32,837 to €27,414
- Trade debts -€830
down €830 (-45.6%), from €1,821 to €991
- Gross operating margin +€5,176
up €5,176, from -€3,073 to €2,102
- Depreciation -€380
down €380 (-3.4%), from €11,188 to €10,808
- Other operating charges +€109
up €109 (+43.0%), from €253 to €362
- Financial income -€77
down €77 (-97.1%), from €79 to €2
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 | €55,396 | €39,847 | -€15,549 | -28.1% |
| Fixed assets | 21/28 | €43,798 | €35,990 | -€7,808 | -17.8% |
| Tangible fixed assets | 22/27 | €43,048 | €35,240 | -€7,808 | -18.1% |
| Plant, machinery and equipment | 23 | €2,642 | €2,172 | -€470 | -17.8% |
| Furniture and vehicles | 24 | €40,405 | €33,067 | -€7,338 | -18.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €11,599 | €3,857 | -€7,741 | -66.7% |
| Stocks and contracts in progress | 3 | €5,864 | €422 | -€5,442 | -92.8% |
| Stocks | 30/36 | €5,864 | €422 | -€5,442 | -92.8% |
| Amounts receivable within one year | 40/41 | €750 | €2,372 | +€1,622 | +216% |
| Trade receivables | 40 | €750 | €1,442 | +€692 | +92.3% |
| Other amounts receivable | 41 | - | €930 | +€930 | |
| Cash at bank and in hand | 54/58 | €2,944 | €319 | -€2,625 | -89.2% |
| Deferred charges and accrued income | 490/1 | €2,040 | €745 | -€1,296 | -63.5% |
| Total equity and liabilities | 10/49 | €55,396 | €39,847 | -€15,549 | -28.1% |
| Equity | 10/15 | €15,395 | €6,242 | -€9,153 | -59.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,841 | €28,841 | = | 0.0% |
| Distributable reserves | 133 | €28,841 | €28,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,446 | -€42,599 | -€9,153 | -27.4% |
| Amounts payable | 17/49 | €40,001 | €33,605 | -€6,396 | -16.0% |
| Amounts payable after more than one year | 17 | €5,200 | €5,200 | = | 0.0% |
| Other amounts payable | 178/9 | €5,200 | €5,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,801 | €28,405 | -€6,396 | -18.4% |
| Trade debts | 44 | €1,821 | €991 | -€830 | -45.6% |
| Suppliers | 440/4 | €1,821 | €991 | -€830 | -45.6% |
| Taxes, remuneration and social security | 45 | €143 | - | -€143 | |
| Taxes | 450/3 | €143 | - | -€143 | |
| Other amounts payable | 47/48 | €32,837 | €27,414 | -€5,423 | -16.5% |
| Non-recurring operating income | 76A | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,188 | €10,808 | -€380 | -3.4% |
| Other operating charges | 640/8 | €253 | €362 | +€109 | +43.0% |
| Non-recurring operating charges | 66A | €3,029 | - | -€3,029 | |
| Gross operating margin | 9900 | -€3,073 | €2,102 | +€5,176 | |
| Operating profit (loss) | 9901 | -€17,543 | -€9,068 | +€8,475 | +48.3% |
| Financial income | 75/76B | €79 | €2 | -€77 | -97.1% |
| Recurring financial income | 75 | €79 | €2 | -€77 | -97.1% |
| Financial charges | 65/66B | €58 | €88 | +€30 | +52.5% |
| Recurring financial charges | 65 | €58 | €88 | +€30 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,521 | -€9,153 | +€8,368 | +47.8% |
| Profit (loss) for the period | 9904 | -€17,521 | -€9,153 | +€8,368 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,521 | -€9,153 | +€8,368 | +47.8% |
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 14 October 2026 via checked.be.