BREKAR: 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.
BREKAR
Largest movements
- Receivables within one year -€306,095
down €306,095 (-99.6%), from €307,337 to €1,241
of which Other amounts receivable: -€306,095
- Current investments +€120,000
new in 2025: €120,000
- Cash -€64,166
down €64,166 (-41.9%), from €153,159 to €88,994
mainly Other debts (-€202,818) and Current investments (-€120,000)
- Other debts -€202,818
down €202,818 (-89.8%), from €225,779 to €22,961
- Debts after one year -€22,932
down €22,932 (-37.3%), from €61,474 to €38,542
of which Financial debts: -€22,932
- Tax, wage and social debts -€17,595
down €17,595 (-89.4%), from €19,683 to €2,088
of which Taxes: -€14,958
- Profit (loss) carried forward -€15,045
down €15,045, from €107 to -€14,938
- Gross operating margin -€72,892
down €72,892, from €58,132 to -€14,760
- Financial income +€25,624
up €25,624 (+544.7%), from €4,704 to €30,328
of which Non-recurring financial income: +€24,376
- Other operating charges -€9,211
down €9,211 (-67.8%), from €13,589 to €4,379
- Taxes -€6,387
no longer reported in 2025 (was €6,387)
- Depreciation +€991
up €991 (+4.4%), from €22,323 to €23,313
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 | €939,602 | €681,416 | -€258,186 | -27.5% |
| Fixed assets | 21/28 | €479,106 | €470,353 | -€8,753 | -1.8% |
| Tangible fixed assets | 22/27 | €479,106 | €470,353 | -€8,753 | -1.8% |
| Land and buildings | 22 | €477,447 | €455,418 | -€22,029 | -4.6% |
| Plant, machinery and equipment | 23 | €738 | - | -€738 | |
| Furniture and vehicles | 24 | - | €14,013 | +€14,013 | |
| Other tangible fixed assets | 26 | €921 | €921 | = | 0.0% |
| Current assets | 29/58 | €460,496 | €211,063 | -€249,433 | -54.2% |
| Amounts receivable within one year | 40/41 | €307,337 | €1,241 | -€306,095 | -99.6% |
| Trade receivables | 40 | €1,241 | €1,241 | = | 0.0% |
| Other amounts receivable | 41 | €306,095 | - | -€306,095 | |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €153,159 | €88,994 | -€64,166 | -41.9% |
| Deferred charges and accrued income | 490/1 | - | €828 | +€828 | |
| Total equity and liabilities | 10/49 | €939,602 | €681,416 | -€258,186 | -27.5% |
| Equity | 10/15 | €566,907 | €551,862 | -€15,045 | -2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €554,400 | €554,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,471 | €12,471 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,471 | €12,471 | = | 0.0% |
| Distributable reserves | 133 | €541,928 | €541,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107 | -€14,938 | -€15,045 | |
| Provisions and deferred taxes | 16 | €42,967 | €42,967 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €42,967 | €42,967 | = | 0.0% |
| Pensions and similar obligations | 160 | €42,967 | €42,967 | = | 0.0% |
| Amounts payable | 17/49 | €329,728 | €86,587 | -€243,141 | -73.7% |
| Amounts payable after more than one year | 17 | €61,474 | €38,542 | -€22,932 | -37.3% |
| Financial debts | 170/4 | €58,396 | €35,464 | -€22,932 | -39.3% |
| Other amounts payable | 178/9 | €3,078 | €3,078 | = | 0.0% |
| Amounts payable within one year | 42/48 | €268,254 | €48,046 | -€220,208 | -82.1% |
| Current portion of amounts payable after more than one year | 42 | €22,380 | €22,932 | +€552 | +2.5% |
| Trade debts | 44 | €412 | €65 | -€347 | -84.3% |
| Suppliers | 440/4 | €412 | €65 | -€347 | -84.3% |
| Taxes, remuneration and social security | 45 | €19,683 | €2,088 | -€17,595 | -89.4% |
| Taxes | 450/3 | €17,046 | €2,088 | -€14,958 | -87.8% |
| Remuneration and social security | 454/9 | €2,638 | - | -€2,638 | |
| Other amounts payable | 47/48 | €225,779 | €22,961 | -€202,818 | -89.8% |
| Remuneration, social security and pensions | 62 | €960 | €387 | -€573 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,323 | €23,313 | +€991 | +4.4% |
| Other operating charges | 640/8 | €13,589 | €4,379 | -€9,211 | -67.8% |
| Gross operating margin | 9900 | €58,132 | -€14,760 | -€72,892 | |
| Operating profit (loss) | 9901 | €21,260 | -€42,839 | -€64,099 | |
| Financial income | 75/76B | €4,704 | €30,328 | +€25,624 | +544.7% |
| Recurring financial income | 75 | €1,600 | €2,848 | +€1,248 | +78.0% |
| Non-recurring financial income | 76B | €3,104 | €27,480 | +€24,376 | +785.3% |
| Financial charges | 65/66B | €2,544 | €2,534 | -€10 | -0.4% |
| Recurring financial charges | 65 | €2,544 | €2,534 | -€10 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €23,420 | -€15,045 | -€38,465 | |
| Income taxes | 67/77 | €6,387 | - | -€6,387 | |
| Profit (loss) for the period | 9904 | €17,033 | -€15,045 | -€32,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,033 | -€15,045 | -€32,078 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.