BREMANS & Co: 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.
BREMANS & Co
Largest movements
- Current investments +€40,774
up €40,774 (+49.2%), from €82,837 to €123,610
- Cash -€22,621
down €22,621 (-12.3%), from €184,048 to €161,427
mainly Contributions, distributions and other (-€52,775) and Current investments (-€40,774)
- Intangible fixed assets -€9,590
no longer reported in 2025 (was €9,590)
- Reserves +€13,216
up €13,216 (+2.5%), from €526,083 to €539,299
- Current portion of long-term debt -€8,211
down €8,211 (-83.1%), from €9,878 to €1,668
- Staff costs -€29,831
down €29,831 (-21.9%), from €136,285 to €106,454
- Gross operating margin -€13,132
down €13,132 (-5.9%), from €222,986 to €209,854
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 | €598,256 | €606,384 | +€8,128 | +1.4% |
| Fixed assets | 21/28 | €248,887 | €237,305 | -€11,582 | -4.7% |
| Intangible fixed assets | 21 | €9,590 | - | -€9,590 | |
| Tangible fixed assets | 22/27 | €239,222 | €237,230 | -€1,992 | -0.8% |
| Land and buildings | 22 | €236,954 | €236,954 | = | 0.0% |
| Furniture and vehicles | 24 | €2,268 | €276 | -€1,992 | -87.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €349,369 | €369,079 | +€19,710 | +5.6% |
| Amounts receivable within one year | 40/41 | €77,669 | €78,311 | +€642 | +0.8% |
| Trade receivables | 40 | €65,512 | €74,358 | +€8,846 | +13.5% |
| Other amounts receivable | 41 | €12,157 | €3,953 | -€8,204 | -67.5% |
| Current investments | 50/53 | €82,837 | €123,610 | +€40,774 | +49.2% |
| Cash at bank and in hand | 54/58 | €184,048 | €161,427 | -€22,621 | -12.3% |
| Deferred charges and accrued income | 490/1 | €4,815 | €5,731 | +€916 | +19.0% |
| Total equity and liabilities | 10/49 | €598,256 | €606,384 | +€8,128 | +1.4% |
| Equity | 10/15 | €544,683 | €557,899 | +€13,216 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €526,083 | €539,299 | +€13,216 | +2.5% |
| Distributable reserves | 133 | €526,083 | €539,299 | +€13,216 | +2.5% |
| Amounts payable | 17/49 | €53,573 | €48,485 | -€5,089 | -9.5% |
| Amounts payable after more than one year | 17 | €1,668 | - | -€1,668 | |
| Financial debts | 170/4 | €1,668 | - | -€1,668 | |
| Amounts payable within one year | 42/48 | €51,906 | €48,485 | -€3,421 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €9,878 | €1,668 | -€8,211 | -83.1% |
| Trade debts | 44 | €9,816 | €10,295 | +€480 | +4.9% |
| Suppliers | 440/4 | €9,816 | €10,295 | +€480 | +4.9% |
| Taxes, remuneration and social security | 45 | €31,739 | €33,190 | +€1,451 | +4.6% |
| Taxes | 450/3 | €11,537 | €19,476 | +€7,938 | +68.8% |
| Remuneration and social security | 454/9 | €20,201 | €13,714 | -€6,487 | -32.1% |
| Other amounts payable | 47/48 | €473 | €3,332 | +€2,859 | +604.0% |
| Remuneration, social security and pensions | 62 | €136,285 | €106,454 | -€29,831 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,953 | €11,582 | -€370 | -3.1% |
| Other operating charges | 640/8 | €4,608 | €4,436 | -€171 | -3.7% |
| Gross operating margin | 9900 | €222,986 | €209,854 | -€13,132 | -5.9% |
| Operating profit (loss) | 9901 | €70,141 | €87,381 | +€17,240 | +24.6% |
| Financial income | 75/76B | €2,810 | €3,088 | +€278 | +9.9% |
| Recurring financial income | 75 | €2,810 | €3,088 | +€278 | +9.9% |
| Financial charges | 65/66B | €4,031 | €2,880 | -€1,151 | -28.6% |
| Recurring financial charges | 65 | €4,031 | €2,880 | -€1,151 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €68,920 | €87,589 | +€18,669 | +27.1% |
| Income taxes | 67/77 | €22,194 | €21,598 | -€596 | -2.7% |
| Profit (loss) for the period | 9904 | €46,726 | €65,992 | +€19,265 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,726 | €65,992 | +€19,265 | +41.2% |
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 3 October 2026 via checked.be.