BREL OFFICE BROKER: 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.
BREL OFFICE BROKER
Largest movements
- Receivables within one year -€35,437
down €35,437 (-20.4%), from €173,290 to €137,853
of which Trade receivables: -€27,211
- Financial fixed assets +€16,627
up €16,627 (+1,979%), from €840 to €17,467
- Cash -€11,169
down €11,169 (-31.2%), from €35,774 to €24,605
mainly Investment in fixed assets (net) (-€25,867) and Tax, wage and social debts (-€20,930)
- Tax, wage and social debts -€20,930
down €20,930 (-88.6%), from €23,630 to €2,700
- Profit (loss) carried forward -€18,919
down €18,919 (-73.0%), from €25,930 to €7,012
- Trade debts +€6,575
up €6,575 (+92.8%), from €7,081 to €13,656
- Other debts +€4,242
new in 2025: €4,242
- Gross operating margin -€45,061
down €45,061, from €34,574 to -€10,487
- Taxes -€10,929
down €10,929 (-96.9%), from €11,280 to €352
- Depreciation +€4,038
up €4,038 (+94.2%), from €4,286 to €8,325
- Other operating charges -€2,063
down €2,063 (-53.8%), from €3,838 to €1,775
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 | €225,539 | €196,507 | -€29,032 | -12.9% |
| Fixed assets | 21/28 | €16,475 | €34,017 | +€17,542 | +106% |
| Tangible fixed assets | 22/27 | €15,635 | €16,551 | +€916 | +5.9% |
| Furniture and vehicles | 24 | €15,635 | €14,229 | -€1,406 | -9.0% |
| Other tangible fixed assets | 26 | - | €2,321 | +€2,321 | |
| Financial fixed assets | 28 | €840 | €17,467 | +€16,627 | +1,979% |
| Current assets | 29/58 | €209,064 | €162,490 | -€46,574 | -22.3% |
| Amounts receivable within one year | 40/41 | €173,290 | €137,853 | -€35,437 | -20.4% |
| Trade receivables | 40 | €153,965 | €126,754 | -€27,211 | -17.7% |
| Other amounts receivable | 41 | €19,325 | €11,099 | -€8,226 | -42.6% |
| Cash at bank and in hand | 54/58 | €35,774 | €24,605 | -€11,169 | -31.2% |
| Deferred charges and accrued income | 490/1 | - | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €225,539 | €196,507 | -€29,032 | -12.9% |
| Equity | 10/15 | €194,828 | €175,909 | -€18,919 | -9.7% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €160,842 | €160,842 | = | 0.0% |
| Distributable reserves | 133 | €160,842 | €160,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,930 | €7,012 | -€18,919 | -73.0% |
| Amounts payable | 17/49 | €30,711 | €20,598 | -€10,113 | -32.9% |
| Amounts payable within one year | 42/48 | €30,711 | €20,598 | -€10,113 | -32.9% |
| Trade debts | 44 | €7,081 | €13,656 | +€6,575 | +92.8% |
| Suppliers | 440/4 | €7,081 | €13,656 | +€6,575 | +92.8% |
| Taxes, remuneration and social security | 45 | €23,630 | €2,700 | -€20,930 | -88.6% |
| Taxes | 450/3 | €23,630 | €2,700 | -€20,930 | -88.6% |
| Other amounts payable | 47/48 | - | €4,242 | +€4,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,286 | €8,325 | +€4,038 | +94.2% |
| Other operating charges | 640/8 | €3,838 | €1,775 | -€2,063 | -53.8% |
| Gross operating margin | 9900 | €34,574 | -€10,487 | -€45,061 | |
| Operating profit (loss) | 9901 | €26,450 | -€20,587 | -€47,037 | |
| Financial income | 75/76B | €2,016 | €2,177 | +€161 | +8.0% |
| Recurring financial income | 75 | €2,016 | €2,177 | +€161 | +8.0% |
| Financial charges | 65/66B | €352 | €157 | -€195 | -55.4% |
| Recurring financial charges | 65 | €352 | €157 | -€195 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €28,114 | -€18,567 | -€46,681 | |
| Income taxes | 67/77 | €11,280 | €352 | -€10,929 | -96.9% |
| Profit (loss) for the period | 9904 | €16,834 | -€18,919 | -€35,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,834 | -€18,919 | -€35,752 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.