BREINA: 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.
BREINA
Largest movements
- Cash -€138,280
down €138,280 (-99.5%), from €139,027 to €748
mainly Contributions, distributions and other (-€94,181) and Net result for the year (-€53,895)
- Receivables within one year -€22,130
down €22,130 (-74.8%), from €29,585 to €7,455
of which Trade receivables: -€28,940
- Tangible fixed assets -€3,324
down €3,324 (-22.1%), from €15,007 to €11,683
- Reserves -€94,181
down €94,181 (-69.2%), from €136,100 to €41,920
- Profit (loss) carried forward -€53,895
new in 2025: -€53,895
- Tax, wage and social debts -€19,393
down €19,393 (-98.7%), from €19,654 to €261
of which Taxes: -€18,743
- Other debts +€4,102
up €4,102 (+49.7%), from €8,247 to €12,349
- Gross operating margin -€111,338
down €111,338, from €58,469 to -€52,868
- Taxes -€11,673
down €11,673 (-97.8%), from €11,934 to €261
- Depreciation -€867
down €867 (-20.7%), from €4,190 to €3,324
- Financial charges -€698
down €698 (-89.6%), from €780 to €81
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 | €183,619 | €19,885 | -€163,733 | -89.2% |
| Fixed assets | 21/28 | €15,007 | €11,683 | -€3,324 | -22.1% |
| Tangible fixed assets | 22/27 | €15,007 | €11,683 | -€3,324 | -22.1% |
| Land and buildings | 22 | €4,903 | €4,139 | -€764 | -15.6% |
| Plant, machinery and equipment | 23 | €4,679 | €3,127 | -€1,552 | -33.2% |
| Furniture and vehicles | 24 | €5,425 | €4,417 | -€1,008 | -18.6% |
| Current assets | 29/58 | €168,612 | €8,203 | -€160,409 | -95.1% |
| Amounts receivable within one year | 40/41 | €29,585 | €7,455 | -€22,130 | -74.8% |
| Trade receivables | 40 | €29,585 | €644 | -€28,940 | -97.8% |
| Other amounts receivable | 41 | - | €6,811 | +€6,811 | |
| Cash at bank and in hand | 54/58 | €139,027 | €748 | -€138,280 | -99.5% |
| Total equity and liabilities | 10/49 | €183,619 | €19,885 | -€163,733 | -89.2% |
| Equity | 10/15 | €154,700 | €6,625 | -€148,075 | -95.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,100 | €41,920 | -€94,181 | -69.2% |
| Distributable reserves | 133 | €136,100 | €41,920 | -€94,181 | -69.2% |
| Profit (loss) carried forward | 14 | - | -€53,895 | -€53,895 | |
| Amounts payable | 17/49 | €28,918 | €13,260 | -€15,658 | -54.1% |
| Amounts payable within one year | 42/48 | €28,918 | €12,610 | -€16,308 | -56.4% |
| Trade debts | 44 | €1,017 | - | -€1,017 | |
| Suppliers | 440/4 | €1,017 | - | -€1,017 | |
| Taxes, remuneration and social security | 45 | €19,654 | €261 | -€19,393 | -98.7% |
| Taxes | 450/3 | €19,004 | €261 | -€18,743 | -98.6% |
| Remuneration and social security | 454/9 | €650 | - | -€650 | |
| Other amounts payable | 47/48 | €8,247 | €12,349 | +€4,102 | +49.7% |
| Accrued charges and deferred income | 492/3 | - | €651 | +€651 | |
| Non-recurring operating income | 76A | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,190 | €3,324 | -€867 | -20.7% |
| Other operating charges | 640/8 | €1,454 | €1,016 | -€438 | -30.1% |
| Gross operating margin | 9900 | €58,469 | -€52,868 | -€111,338 | |
| Operating profit (loss) | 9901 | €52,825 | -€57,208 | -€110,033 | |
| Financial income | 75/76B | €3,108 | €3,656 | +€548 | +17.6% |
| Recurring financial income | 75 | €3,108 | €3,656 | +€548 | +17.6% |
| Financial charges | 65/66B | €780 | €81 | -€698 | -89.6% |
| Recurring financial charges | 65 | €780 | €81 | -€698 | -89.6% |
| Profit (loss) for the period before taxes | 9903 | €55,153 | -€53,634 | -€108,787 | |
| Income taxes | 67/77 | €11,934 | €261 | -€11,673 | -97.8% |
| Profit (loss) for the period | 9904 | €43,220 | -€53,895 | -€97,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,220 | -€53,895 | -€97,114 |
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 15 October 2026 via checked.be.