BREINE DIETER: what changed
BREINE DIETER
Largest movements
- Tangible fixed assets -€13,313
down €13,313 (-9.3%), from €143,344 to €130,031
of which Furniture and vehicles: -€9,216
- Cash -€8,112
down €8,112 (-59.4%), from €13,661 to €5,550
mainly Debts after one year (-€15,673) and Net result for the year (-€5,248)
- Receivables within one year -€4,947
down €4,947 (-32.9%), from €15,049 to €10,102
of which Trade receivables: -€3,801
- Debts after one year -€15,673
down €15,673 (-14.9%), from €105,016 to €89,343
- Reserves -€5,248
down €5,248 (-13.7%), from €38,342 to €33,095
of which Distributable reserves: -€5,248
- Tax, wage and social debts -€4,066
down €4,066 (-79.2%), from €5,133 to €1,066
- Trade debts -€2,592
down €2,592 (-50.6%), from €5,124 to €2,532
- Gross operating margin -€7,138
down €7,138 (-32.0%), from €22,290 to €15,153
- Taxes -€1,472
down €1,472 (-65.0%), from €2,264 to €792
- Other operating charges -€955
down €955 (-23.7%), from €4,022 to €3,067
- Financial charges -€364
down €364 (-11.5%), from €3,162 to €2,798
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,121 | €148,420 | -€26,701 | -15.2% |
| Fixed assets | 21/28 | €143,344 | €130,031 | -€13,313 | -9.3% |
| Tangible fixed assets | 22/27 | €143,344 | €130,031 | -€13,313 | -9.3% |
| Land and buildings | 22 | €111,861 | €107,432 | -€4,428 | -4.0% |
| Plant, machinery and equipment | 23 | €198 | €530 | +€332 | +168% |
| Furniture and vehicles | 24 | €31,285 | €22,069 | -€9,216 | -29.5% |
| Current assets | 29/58 | €31,777 | €18,389 | -€13,388 | -42.1% |
| Amounts receivable within one year | 40/41 | €15,049 | €10,102 | -€4,947 | -32.9% |
| Trade receivables | 40 | €13,623 | €9,822 | -€3,801 | -27.9% |
| Other amounts receivable | 41 | €1,426 | €280 | -€1,146 | -80.3% |
| Cash at bank and in hand | 54/58 | €13,661 | €5,550 | -€8,112 | -59.4% |
| Deferred charges and accrued income | 490/1 | €3,067 | €2,737 | -€330 | -10.7% |
| Total equity and liabilities | 10/49 | €175,121 | €148,420 | -€26,701 | -15.2% |
| Equity | 10/15 | €44,542 | €39,295 | -€5,248 | -11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,342 | €33,095 | -€5,248 | -13.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €38,342 | €33,095 | -€5,248 | -13.7% |
| Amounts payable | 17/49 | €130,578 | €109,125 | -€21,453 | -16.4% |
| Amounts payable after more than one year | 17 | €105,016 | €89,343 | -€15,673 | -14.9% |
| Financial debts | 170/4 | €105,016 | €89,343 | -€15,673 | -14.9% |
| Amounts payable within one year | 42/48 | €25,563 | €19,783 | -€5,780 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €15,306 | €15,673 | +€367 | +2.4% |
| Financial debts | 43 | - | €55 | +€55 | |
| Credit institutions | 430/8 | - | €55 | +€55 | |
| Trade debts | 44 | €5,124 | €2,532 | -€2,592 | -50.6% |
| Suppliers | 440/4 | €5,124 | €2,532 | -€2,592 | -50.6% |
| Taxes, remuneration and social security | 45 | €5,133 | €1,066 | -€4,066 | -79.2% |
| Taxes | 450/3 | €5,133 | €1,066 | -€4,066 | -79.2% |
| Other amounts payable | 47/48 | €0 | €457 | +€457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,949 | €13,812 | -€137 | -1.0% |
| Other operating charges | 640/8 | €4,022 | €3,067 | -€955 | -23.7% |
| Gross operating margin | 9900 | €22,290 | €15,153 | -€7,138 | -32.0% |
| Operating profit (loss) | 9901 | €4,320 | -€1,726 | -€6,046 | |
| Financial income | 75/76B | €153 | €69 | -€83 | -54.7% |
| Recurring financial income | 75 | €153 | €69 | -€83 | -54.7% |
| Financial charges | 65/66B | €3,162 | €2,798 | -€364 | -11.5% |
| Recurring financial charges | 65 | €3,162 | €2,798 | -€364 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €1,310 | -€4,456 | -€5,766 | |
| Income taxes | 67/77 | €2,264 | €792 | -€1,472 | -65.0% |
| Profit (loss) for the period | 9904 | -€954 | -€5,248 | -€4,294 | -450% |
| Profit (loss) for the period to be appropriated | 9905 | -€954 | -€5,248 | -€4,294 | -450% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.