BREMA-CNC: 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.
BREMA-CNC
Largest movements
- Receivables within one year +€12,145
up €12,145 (+26.9%), from €45,169 to €57,314
of which Trade receivables: +€11,998
- Cash +€5,835
up €5,835 (+143.9%), from €4,055 to €9,891
mainly Depreciation (+€18,079) and Net result for the year (+€12,878)
- Tangible fixed assets -€4,252
down €4,252 (-6.6%), from €64,123 to €59,872
of which Leasing and similar rights: -€12,502
- Reserves +€12,878
up €12,878 (+31.0%), from €41,540 to €54,418
- Debts after one year -€9,287
down €9,287 (-29.0%), from €32,058 to €22,770
- Tax, wage and social debts +€6,603
up €6,603 (+137.5%), from €4,801 to €11,404
- Current portion of long-term debt +€6,109
up €6,109 (+60.2%), from €10,154 to €16,263
- Trade debts -€2,847
down €2,847 (-48.9%), from €5,821 to €2,973
- Depreciation +€2,241
up €2,241 (+14.1%), from €15,838 to €18,079
- Gross operating margin +€581
up €581 (+1.6%), from €37,147 to €37,729
- Taxes -€459
down €459 (-11.8%), from €3,895 to €3,436
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,886 | €128,072 | +€13,187 | +11.5% |
| Fixed assets | 21/28 | €64,123 | €59,872 | -€4,252 | -6.6% |
| Tangible fixed assets | 22/27 | €64,123 | €59,872 | -€4,252 | -6.6% |
| Plant, machinery and equipment | 23 | €18,835 | €25,843 | +€7,008 | +37.2% |
| Furniture and vehicles | 24 | €1,498 | €2,740 | +€1,242 | +82.9% |
| Leasing and similar rights | 25 | €43,790 | €31,288 | -€12,502 | -28.5% |
| Current assets | 29/58 | €50,762 | €68,200 | +€17,438 | +34.4% |
| Amounts receivable within one year | 40/41 | €45,169 | €57,314 | +€12,145 | +26.9% |
| Trade receivables | 40 | €43,752 | €55,751 | +€11,998 | +27.4% |
| Other amounts receivable | 41 | €1,417 | €1,564 | +€147 | +10.4% |
| Cash at bank and in hand | 54/58 | €4,055 | €9,891 | +€5,835 | +143.9% |
| Deferred charges and accrued income | 490/1 | €1,538 | €996 | -€543 | -35.3% |
| Total equity and liabilities | 10/49 | €114,886 | €128,072 | +€13,187 | +11.5% |
| Equity | 10/15 | €46,540 | €59,418 | +€12,878 | +27.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,540 | €54,418 | +€12,878 | +31.0% |
| Distributable reserves | 133 | €41,540 | €54,418 | +€12,878 | +31.0% |
| Amounts payable | 17/49 | €68,346 | €68,655 | +€309 | +0.5% |
| Amounts payable after more than one year | 17 | €32,058 | €22,770 | -€9,287 | -29.0% |
| Financial debts | 170/4 | €32,058 | €22,770 | -€9,287 | -29.0% |
| Amounts payable within one year | 42/48 | €36,288 | €45,884 | +€9,596 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €10,154 | €16,263 | +€6,109 | +60.2% |
| Financial debts | 43 | €1,687 | €2,936 | +€1,250 | +74.1% |
| Credit institutions | 430/8 | €1,687 | €2,936 | +€1,250 | +74.1% |
| Trade debts | 44 | €5,821 | €2,973 | -€2,847 | -48.9% |
| Suppliers | 440/4 | €5,821 | €2,973 | -€2,847 | -48.9% |
| Taxes, remuneration and social security | 45 | €4,801 | €11,404 | +€6,603 | +137.5% |
| Taxes | 450/3 | €4,801 | €11,404 | +€6,603 | +137.5% |
| Other amounts payable | 47/48 | €13,826 | €12,307 | -€1,519 | -11.0% |
| Non-recurring operating income | 76A | €389 | €0 | -€389 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,838 | €18,079 | +€2,241 | +14.1% |
| Other operating charges | 640/8 | €387 | €655 | +€268 | +69.1% |
| Gross operating margin | 9900 | €37,147 | €37,729 | +€581 | +1.6% |
| Operating profit (loss) | 9901 | €20,922 | €18,995 | -€1,927 | -9.2% |
| Financial income | 75/76B | €28 | €1 | -€27 | -94.8% |
| Recurring financial income | 75 | €28 | €1 | -€27 | -94.8% |
| Financial charges | 65/66B | €2,805 | €2,682 | -€123 | -4.4% |
| Recurring financial charges | 65 | €2,805 | €2,682 | -€123 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €18,145 | €16,314 | -€1,831 | -10.1% |
| Income taxes | 67/77 | €3,895 | €3,436 | -€459 | -11.8% |
| Profit (loss) for the period | 9904 | €14,249 | €12,878 | -€1,372 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,249 | €12,878 | -€1,372 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.