Breko Hemiksem: 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.
Breko Hemiksem
Largest movements
- Receivables within one year -€1.7m
down €1.7m (-74.2%), from €2.3m to €583,694
of which Trade receivables: -€1.7m
- Cash +€916,150
up €916,150 (+249%), from €368,374 to €1.3m
mainly Receivables within one year (+€1.7m) and Net result for the year (+€958,174)
- Tangible fixed assets +€45,552
up €45,552 (+21.9%), from €207,851 to €253,403
of which Furniture and vehicles: +€101,260
- Stocks and contracts +€39,792
up €39,792 (+16.9%), from €234,803 to €274,595
- Advances received -€878,576
down €878,576 (-97.3%), from €902,850 to €24,275
- Reserves +€208,174
up €208,174 (+42.0%), from €496,020 to €704,195
- Trade debts -€166,244
down €166,244 (-52.1%), from €319,375 to €153,131
- Other debts +€111,166
up €111,166 (+8.8%), from €1.3m to €1.4m
- Tax, wage and social debts +€37,377
up €37,377 (+47.1%), from €79,311 to €116,688
of which Taxes: +€21,492
- Gross operating margin +€702,827
up €702,827 (+104%), from €674,510 to €1.4m
- Taxes +€191,305
up €191,305 (+147%), from €130,208 to €321,513
- Staff costs -€61,538
down €61,538, from €56,081 to -€5,457
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 | €3,089,718 | €2,412,529 | -€677,190 | -21.9% |
| Fixed assets | 21/28 | €222,851 | €268,403 | +€45,552 | +20.4% |
| Tangible fixed assets | 22/27 | €207,851 | €253,403 | +€45,552 | +21.9% |
| Plant, machinery and equipment | 23 | €192,184 | €136,476 | -€55,708 | -29.0% |
| Furniture and vehicles | 24 | €15,667 | €116,927 | +€101,260 | +646% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €2,866,867 | €2,144,125 | -€722,742 | -25.2% |
| Stocks and contracts in progress | 3 | €234,803 | €274,595 | +€39,792 | +16.9% |
| Stocks | 30/36 | €234,803 | €274,595 | +€39,792 | +16.9% |
| Amounts receivable within one year | 40/41 | €2,261,683 | €583,694 | -€1.7m | -74.2% |
| Trade receivables | 40 | €2,208,071 | €460,988 | -€1.7m | -79.1% |
| Other amounts receivable | 41 | €53,612 | €122,706 | +€69,094 | +129% |
| Cash at bank and in hand | 54/58 | €368,374 | €1,284,524 | +€916,150 | +249% |
| Deferred charges and accrued income | 490/1 | €2,007 | €1,313 | -€694 | -34.6% |
| Total equity and liabilities | 10/49 | €3,089,718 | €2,412,529 | -€677,190 | -21.9% |
| Equity | 10/15 | €497,020 | €705,195 | +€208,174 | +41.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €496,020 | €704,195 | +€208,174 | +42.0% |
| Distributable reserves | 133 | €496,020 | €704,195 | +€208,174 | +42.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,592,698 | €1,707,334 | -€885,364 | -34.1% |
| Amounts payable within one year | 42/48 | €2,565,717 | €1,669,441 | -€896,277 | -34.9% |
| Trade debts | 44 | €319,375 | €153,131 | -€166,244 | -52.1% |
| Suppliers | 440/4 | €319,375 | €153,131 | -€166,244 | -52.1% |
| Advances received on contracts in progress | 46 | €902,850 | €24,275 | -€878,576 | -97.3% |
| Taxes, remuneration and social security | 45 | €79,311 | €116,688 | +€37,377 | +47.1% |
| Taxes | 450/3 | €15,089 | €36,581 | +€21,492 | +142% |
| Remuneration and social security | 454/9 | €64,222 | €80,108 | +€15,886 | +24.7% |
| Other amounts payable | 47/48 | €1,264,181 | €1,375,347 | +€111,166 | +8.8% |
| Accrued charges and deferred income | 492/3 | €26,980 | €37,893 | +€10,913 | +40.4% |
| Remuneration, social security and pensions | 62 | €56,081 | -€5,457 | -€61,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,685 | €69,448 | +€763 | +1.1% |
| Other operating charges | 640/8 | €31,757 | €33,848 | +€2,090 | +6.6% |
| Gross operating margin | 9900 | €674,510 | €1,377,337 | +€702,827 | +104% |
| Operating profit (loss) | 9901 | €517,987 | €1,279,498 | +€761,512 | +147% |
| Financial income | 75/76B | €194 | €337 | +€143 | +73.7% |
| Recurring financial income | 75 | €194 | €337 | +€143 | +73.7% |
| Financial charges | 65/66B | €1,386 | €148 | -€1,238 | -89.3% |
| Recurring financial charges | 65 | €1,386 | €148 | -€1,238 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €516,794 | €1,279,687 | +€762,893 | +148% |
| Income taxes | 67/77 | €130,208 | €321,513 | +€191,305 | +147% |
| Profit (loss) for the period | 9904 | €386,587 | €958,174 | +€571,588 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €386,587 | €958,174 | +€571,588 | +148% |
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 21 October 2026 via checked.be.