Brelam: 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.
Brelam
Largest movements
- Receivables within one year +€6,437
up €6,437 (+136.3%), from €4,722 to €11,159
- Deferred charges and accrued income -€3,365
down €3,365 (-94.2%), from €3,573 to €208
- Tangible fixed assets -€3,290
down €3,290 (-27.0%), from €12,188 to €8,898
of which Leasing and similar rights: -€10,923
- Cash -€1,779
down €1,779 (-68.9%), from €2,583 to €804
mainly Net result for the year (-€12,208) and Receivables within one year (-€6,437)
- Profit (loss) carried forward -€12,208
down €12,208, from €9,398 to -€2,810
- Other debts +€6,687
up €6,687 (+97.3%), from €6,869 to €13,556
- Trade debts +€5,347
up €5,347 (+342.0%), from €1,563 to €6,910
- Tax, wage and social debts -€1,822
down €1,822 (-56.3%), from €3,235 to €1,413
of which Taxes: -€2,822
- Gross operating margin -€2,881
down €2,881 (-91.3%), from €3,156 to €275
- Depreciation -€412
down €412 (-23.2%), from €1,774 to €1,362
- Taxes -€265
no longer reported in 2025 (was €265)
- Other operating charges -€61
down €61 (-33.7%), from €181 to €120
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 | €23,066 | €21,069 | -€1,996 | -8.7% |
| Fixed assets | 21/28 | €12,188 | €8,898 | -€3,290 | -27.0% |
| Tangible fixed assets | 22/27 | €12,188 | €8,898 | -€3,290 | -27.0% |
| Furniture and vehicles | 24 | €1,265 | €8,898 | +€7,634 | +603.6% |
| Leasing and similar rights | 25 | €10,923 | - | -€10,923 | |
| Current assets | 29/58 | €10,878 | €12,171 | +€1,293 | +11.9% |
| Amounts receivable within one year | 40/41 | €4,722 | €11,159 | +€6,437 | +136.3% |
| Trade receivables | 40 | €4,722 | €11,159 | +€6,437 | +136.3% |
| Cash at bank and in hand | 54/58 | €2,583 | €804 | -€1,779 | -68.9% |
| Deferred charges and accrued income | 490/1 | €3,573 | €208 | -€3,365 | -94.2% |
| Total equity and liabilities | 10/49 | €23,066 | €21,069 | -€1,996 | -8.7% |
| Equity | 10/15 | €11,398 | -€810 | -€12,208 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,398 | -€2,810 | -€12,208 | |
| Amounts payable | 17/49 | €11,668 | €21,879 | +€10,212 | +87.5% |
| Amounts payable within one year | 42/48 | €11,668 | €21,879 | +€10,212 | +87.5% |
| Trade debts | 44 | €1,563 | €6,910 | +€5,347 | +342.0% |
| Suppliers | 440/4 | €1,563 | €6,910 | +€5,347 | +342.0% |
| Taxes, remuneration and social security | 45 | €3,235 | €1,413 | -€1,822 | -56.3% |
| Taxes | 450/3 | €3,235 | €413 | -€2,822 | -87.2% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €6,869 | €13,556 | +€6,687 | +97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,774 | €1,362 | -€412 | -23.2% |
| Other operating charges | 640/8 | €181 | €120 | -€61 | -33.7% |
| Non-recurring operating charges | 66A | - | €10,923 | +€10,923 | |
| Gross operating margin | 9900 | €3,156 | €275 | -€2,881 | -91.3% |
| Operating profit (loss) | 9901 | €1,201 | -€12,130 | -€13,331 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.6% |
| Financial charges | 65/66B | €59 | €78 | +€19 | +32.2% |
| Recurring financial charges | 65 | €59 | €78 | +€19 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €1,143 | -€12,208 | -€13,351 | |
| Income taxes | 67/77 | €265 | - | -€265 | |
| Profit (loss) for the period | 9904 | €878 | -€12,208 | -€13,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €878 | -€12,208 | -€13,086 |
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 6 October 2026 via checked.be.