BREMA engineering: what changed
BREMA engineering
Largest movements
- Cash -€39,670
down €39,670 (-18.4%), from €216,161 to €176,491
mainly Contributions, distributions and other (-€37,338) and Investment in fixed assets (net) (-€18,903)
- Receivables within one year +€13,657
up €13,657 (+95.7%), from €14,276 to €27,932
of which Other amounts receivable: +€13,364
- Tangible fixed assets +€12,559
up €12,559 (+126%), from €9,977 to €22,536
of which Furniture and vehicles: +€14,417
- Reserves -€7,897
down €7,897 (-3.8%), from €206,384 to €198,488
of which Distributable reserves: -€7,897
- Tax, wage and social debts -€6,704
down €6,704 (-23.9%), from €28,086 to €21,382
of which Taxes: -€9,154
- Gross operating margin -€10,182
down €10,182 (-16.4%), from €62,166 to €51,984
- Other operating charges +€2,125
up €2,125 (+217%), from €980 to €3,105
- Taxes -€1,651
down €1,651 (-11.1%), from €14,810 to €13,159
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,805 | €227,583 | -€14,222 | -5.9% |
| Fixed assets | 21/28 | €9,977 | €22,536 | +€12,559 | +126% |
| Tangible fixed assets | 22/27 | €9,977 | €22,536 | +€12,559 | +126% |
| Land and buildings | 22 | €2,061 | €1,752 | -€309 | -15.0% |
| Plant, machinery and equipment | 23 | €3,269 | €1,721 | -€1,548 | -47.4% |
| Furniture and vehicles | 24 | €4,646 | €19,063 | +€14,417 | +310% |
| Current assets | 29/58 | €231,828 | €205,047 | -€26,781 | -11.6% |
| Amounts receivable within one year | 40/41 | €14,276 | €27,932 | +€13,657 | +95.7% |
| Trade receivables | 40 | €13,972 | €14,264 | +€292 | +2.1% |
| Other amounts receivable | 41 | €304 | €13,668 | +€13,364 | +4,396% |
| Cash at bank and in hand | 54/58 | €216,161 | €176,491 | -€39,670 | -18.4% |
| Deferred charges and accrued income | 490/1 | €1,392 | €624 | -€768 | -55.2% |
| Total equity and liabilities | 10/49 | €241,805 | €227,583 | -€14,222 | -5.9% |
| Equity | 10/15 | €212,584 | €204,688 | -€7,897 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,384 | €198,488 | -€7,897 | -3.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €204,524 | €196,628 | -€7,897 | -3.9% |
| Amounts payable | 17/49 | €29,221 | €22,895 | -€6,325 | -21.6% |
| Amounts payable within one year | 42/48 | €29,221 | €22,895 | -€6,325 | -21.6% |
| Trade debts | 44 | €1,135 | €1,514 | +€379 | +33.4% |
| Suppliers | 440/4 | €1,135 | €1,514 | +€379 | +33.4% |
| Taxes, remuneration and social security | 45 | €28,086 | €21,382 | -€6,704 | -23.9% |
| Taxes | 450/3 | €28,086 | €18,932 | -€9,154 | -32.6% |
| Remuneration and social security | 454/9 | - | €2,450 | +€2,450 | |
| Non-recurring operating income | 76A | €2,624 | - | -€2,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,897 | €6,344 | +€446 | +7.6% |
| Other operating charges | 640/8 | €980 | €3,105 | +€2,125 | +217% |
| Non-recurring operating charges | 66A | €5,189 | - | -€5,189 | |
| Gross operating margin | 9900 | €62,166 | €51,984 | -€10,182 | -16.4% |
| Operating profit (loss) | 9901 | €50,100 | €42,535 | -€7,565 | -15.1% |
| Financial income | 75/76B | €0 | €328 | +€328 | +656,620% |
| Recurring financial income | 75 | €0 | €328 | +€328 | +656,620% |
| Financial charges | 65/66B | €90 | €263 | +€173 | +192% |
| Recurring financial charges | 65 | €90 | €263 | +€173 | +192% |
| Profit (loss) for the period before taxes | 9903 | €50,010 | €42,600 | -€7,409 | -14.8% |
| Income taxes | 67/77 | €14,810 | €13,159 | -€1,651 | -11.1% |
| Profit (loss) for the period | 9904 | €35,200 | €29,441 | -€5,759 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,200 | €29,441 | -€5,759 | -16.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.