BREKER: 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.
BREKER
Largest movements
- Cash +€106,048
up €106,048 (+173.3%), from €61,184 to €167,232
mainly Net result for the year (+€92,606) and Tax, wage and social debts (+€15,350)
- Receivables within one year +€11,349
up €11,349 (+154.4%), from €7,351 to €18,700
- Reserves +€92,606
up €92,606 (+210.2%), from €44,063 to €136,669
- Tax, wage and social debts +€15,350
up €15,350 (+77.9%), from €19,702 to €35,052
of which Taxes: +€15,339
- Other debts +€7,507
up €7,507 (+794.9%), from €944 to €8,451
- Trade debts +€2,154
up €2,154 (+409.4%), from €526 to €2,680
- Gross operating margin +€62,800
up €62,800 (+108.9%), from €57,659 to €120,459
- Taxes +€13,125
up €13,125 (+111.5%), from €11,773 to €24,899
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 | €70,235 | €188,291 | +€118,056 | +168.1% |
| Fixed assets | 21/28 | €1,700 | €1,518 | -€182 | -10.7% |
| Tangible fixed assets | 22/27 | €1,700 | €1,518 | -€182 | -10.7% |
| Other tangible fixed assets | 26 | €1,700 | €1,518 | -€182 | -10.7% |
| Current assets | 29/58 | €68,535 | €186,773 | +€118,238 | +172.5% |
| Amounts receivable within one year | 40/41 | €7,351 | €18,700 | +€11,349 | +154.4% |
| Trade receivables | 40 | €7,351 | €18,700 | +€11,349 | +154.4% |
| Cash at bank and in hand | 54/58 | €61,184 | €167,232 | +€106,048 | +173.3% |
| Deferred charges and accrued income | 490/1 | - | €841 | +€841 | |
| Total equity and liabilities | 10/49 | €70,235 | €188,291 | +€118,056 | +168.1% |
| Equity | 10/15 | €49,063 | €141,669 | +€92,606 | +188.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,063 | €136,669 | +€92,606 | +210.2% |
| Distributable reserves | 133 | €44,063 | €136,669 | +€92,606 | +210.2% |
| Amounts payable | 17/49 | €21,172 | €46,622 | +€25,450 | +120.2% |
| Amounts payable within one year | 42/48 | €21,172 | €46,183 | +€25,011 | +118.1% |
| Trade debts | 44 | €526 | €2,680 | +€2,154 | +409.4% |
| Suppliers | 440/4 | €526 | €2,680 | +€2,154 | +409.4% |
| Taxes, remuneration and social security | 45 | €19,702 | €35,052 | +€15,350 | +77.9% |
| Taxes | 450/3 | €18,535 | €33,874 | +€15,339 | +82.8% |
| Remuneration and social security | 454/9 | €1,166 | €1,178 | +€11 | +1.0% |
| Other amounts payable | 47/48 | €944 | €8,451 | +€7,507 | +794.9% |
| Accrued charges and deferred income | 492/3 | - | €439 | +€439 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €182 | +€61 | +50.0% |
| Other operating charges | 640/8 | €387 | €558 | +€170 | +44.0% |
| Gross operating margin | 9900 | €57,659 | €120,459 | +€62,800 | +108.9% |
| Operating profit (loss) | 9901 | €57,150 | €119,719 | +€62,569 | +109.5% |
| Financial charges | 65/66B | €1,314 | €2,215 | +€900 | +68.5% |
| Recurring financial charges | 65 | €1,314 | €2,215 | +€900 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €55,836 | €117,505 | +€61,669 | +110.4% |
| Income taxes | 67/77 | €11,773 | €24,899 | +€13,125 | +111.5% |
| Profit (loss) for the period | 9904 | €44,063 | €92,606 | +€48,543 | +110.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,063 | €92,606 | +€48,543 | +110.2% |
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 5 October 2026 via checked.be.