BREMACO: 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.
BREMACO
Largest movements
- Cash +€30,635
up €30,635 (+35.0%), from €87,510 to €118,145
mainly Net result for the year (+€29,631) and Depreciation (+€7,442)
- Tangible fixed assets -€7,442
down €7,442 (-26.7%), from €27,873 to €20,431
of which Furniture and vehicles: -€7,087
- Receivables within one year +€4,991
up €4,991 (+14.1%), from €35,473 to €40,464
of which Other amounts receivable: +€6,283
- Reserves +€27,700
up €27,700 (+22.9%), from €120,940 to €148,640
No income-statement line moved by more than 1% of the activity.
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 | €158,162 | €186,479 | +€28,317 | +17.9% |
| Fixed assets | 21/28 | €27,873 | €20,431 | -€7,442 | -26.7% |
| Tangible fixed assets | 22/27 | €27,873 | €20,431 | -€7,442 | -26.7% |
| Plant, machinery and equipment | 23 | €420 | €64 | -€356 | -84.7% |
| Furniture and vehicles | 24 | €27,453 | €20,367 | -€7,087 | -25.8% |
| Current assets | 29/58 | €130,289 | €166,048 | +€35,759 | +27.4% |
| Amounts receivable within one year | 40/41 | €35,473 | €40,464 | +€4,991 | +14.1% |
| Trade receivables | 40 | €3,925 | €2,633 | -€1,292 | -32.9% |
| Other amounts receivable | 41 | €31,548 | €37,831 | +€6,283 | +19.9% |
| Current investments | 50/53 | €4,690 | €4,719 | +€29 | +0.6% |
| Cash at bank and in hand | 54/58 | €87,510 | €118,145 | +€30,635 | +35.0% |
| Deferred charges and accrued income | 490/1 | €2,615 | €2,720 | +€104 | +4.0% |
| Total equity and liabilities | 10/49 | €158,162 | €186,479 | +€28,317 | +17.9% |
| Equity | 10/15 | €127,848 | €154,845 | +€26,998 | +21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,940 | €148,640 | +€27,700 | +22.9% |
| Distributable reserves | 133 | €120,940 | €148,640 | +€27,700 | +22.9% |
| Profit (loss) carried forward | 14 | €708 | €5 | -€702 | -99.3% |
| Amounts payable | 17/49 | €30,315 | €31,634 | +€1,319 | +4.4% |
| Amounts payable within one year | 42/48 | €28,198 | €29,887 | +€1,689 | +6.0% |
| Trade debts | 44 | €2,166 | €3,565 | +€1,399 | +64.6% |
| Suppliers | 440/4 | €2,166 | €3,565 | +€1,399 | +64.6% |
| Taxes, remuneration and social security | 45 | €24,749 | €23,689 | -€1,060 | -4.3% |
| Taxes | 450/3 | €24,749 | €23,689 | -€1,060 | -4.3% |
| Other amounts payable | 47/48 | €1,283 | €2,633 | +€1,350 | +105.2% |
| Accrued charges and deferred income | 492/3 | €2,117 | €1,747 | -€370 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,442 | €7,442 | = | 0.0% |
| Other operating charges | 640/8 | €775 | €832 | +€57 | +7.3% |
| Gross operating margin | 9900 | €51,094 | €51,005 | -€90 | -0.2% |
| Operating profit (loss) | 9901 | €42,877 | €42,730 | -€146 | -0.3% |
| Financial income | 75/76B | €63 | €36 | -€27 | -43.3% |
| Recurring financial income | 75 | €63 | €36 | -€27 | -43.3% |
| Financial charges | 65/66B | €193 | €143 | -€51 | -26.2% |
| Recurring financial charges | 65 | €193 | €143 | -€51 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €42,746 | €42,623 | -€123 | -0.3% |
| Income taxes | 67/77 | €13,256 | €12,993 | -€263 | -2.0% |
| Profit (loss) for the period | 9904 | €29,491 | €29,631 | +€140 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,491 | €29,631 | +€140 | +0.5% |
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 7 October 2026 via checked.be.