BREM Management: 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.
BREM Management
Largest movements
- Receivables within one year -€71,564
down €71,564 (-79.0%), from €90,561 to €18,998
of which Other amounts receivable: -€57,302
- Cash -€3,849
down €3,849 (-25.6%), from €15,031 to €11,182
mainly Net result for the year (-€114,329) and Trade debts (-€14,746)
- Tangible fixed assets -€3,598
down €3,598 (-55.4%), from €6,497 to €2,900
of which Plant, machinery and equipment: -€3,074
- Profit (loss) carried forward -€60,246
new in 2025: -€60,246
- Reserves -€54,083
no longer reported in 2025 (was €54,083)
- Other debts +€43,873
up €43,873 (+146%), from €30,000 to €73,873
- Trade debts -€14,746
down €14,746 (-84.5%), from €17,461 to €2,715
- Tax, wage and social debts +€6,450
up €6,450 (+85.3%), from €7,565 to €14,015
- Gross operating margin -€120,708
down €120,708, from €14,065 to -€106,643
- Taxes -€2,968
down €2,968 (-92.2%), from €3,219 to €251
- Financial income -€2,789
down €2,789 (-99.3%), from €2,809 to €19
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 | €114,110 | €35,357 | -€78,753 | -69.0% |
| Fixed assets | 21/28 | €6,497 | €2,900 | -€3,598 | -55.4% |
| Tangible fixed assets | 22/27 | €6,497 | €2,900 | -€3,598 | -55.4% |
| Plant, machinery and equipment | 23 | €5,084 | €2,010 | -€3,074 | -60.5% |
| Furniture and vehicles | 24 | €1,414 | €890 | -€523 | -37.0% |
| Current assets | 29/58 | €107,612 | €32,457 | -€75,155 | -69.8% |
| Amounts receivable within one year | 40/41 | €90,561 | €18,998 | -€71,564 | -79.0% |
| Trade receivables | 40 | €33,259 | €18,998 | -€14,261 | -42.9% |
| Other amounts receivable | 41 | €57,302 | - | -€57,302 | |
| Cash at bank and in hand | 54/58 | €15,031 | €11,182 | -€3,849 | -25.6% |
| Deferred charges and accrued income | 490/1 | €2,020 | €2,277 | +€258 | +12.8% |
| Total equity and liabilities | 10/49 | €114,110 | €35,357 | -€78,753 | -69.0% |
| Equity | 10/15 | €59,083 | -€55,246 | -€114,329 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,083 | - | -€54,083 | |
| Distributable reserves | 133 | €54,083 | - | -€54,083 | |
| Profit (loss) carried forward | 14 | - | -€60,246 | -€60,246 | |
| Amounts payable | 17/49 | €55,026 | €90,603 | +€35,576 | +64.7% |
| Amounts payable within one year | 42/48 | €55,026 | €90,603 | +€35,576 | +64.7% |
| Trade debts | 44 | €17,461 | €2,715 | -€14,746 | -84.5% |
| Suppliers | 440/4 | €17,461 | €2,715 | -€14,746 | -84.5% |
| Taxes, remuneration and social security | 45 | €7,565 | €14,015 | +€6,450 | +85.3% |
| Taxes | 450/3 | €7,565 | €14,015 | +€6,450 | +85.3% |
| Other amounts payable | 47/48 | €30,000 | €73,873 | +€43,873 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,630 | €3,598 | -€32 | -0.9% |
| Other operating charges | 640/8 | €212 | €387 | +€176 | +82.9% |
| Gross operating margin | 9900 | €14,065 | -€106,643 | -€120,708 | |
| Operating profit (loss) | 9901 | €10,224 | -€110,627 | -€120,851 | |
| Financial income | 75/76B | €2,809 | €19 | -€2,789 | -99.3% |
| Recurring financial income | 75 | €2,809 | €19 | -€2,789 | -99.3% |
| Financial charges | 65/66B | €4,358 | €3,469 | -€889 | -20.4% |
| Recurring financial charges | 65 | €4,358 | €3,469 | -€889 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €8,674 | -€114,078 | -€122,752 | |
| Income taxes | 67/77 | €3,219 | €251 | -€2,968 | -92.2% |
| Profit (loss) for the period | 9904 | €5,455 | -€114,329 | -€119,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,455 | -€114,329 | -€119,784 |
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 16 October 2026 via checked.be.