BREMAR: 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.
BREMAR
Largest movements
- Deferred charges and accrued income -€218,134
down €218,134 (-97.3%), from €224,137 to €6,002
- Tangible fixed assets +€174,600
up €174,600 (+64.5%), from €270,845 to €445,445
of which Land and buildings: +€178,464
- Tax, wage and social debts -€66,113
down €66,113 (-58.8%), from €112,470 to €46,356
- Trade debts +€61,493
up €61,493 (+785%), from €7,831 to €69,324
- Reserves -€25,865
down €25,865 (-3.0%), from €874,039 to €848,173
- Other debts -€20,000
down €20,000 (-18.2%), from €110,000 to €90,000
- Financial income -€224,339
down €224,339 (-99.1%), from €226,433 to €2,094
- Taxes -€26,223
down €26,223 (-45.3%), from €57,852 to €31,629
- Depreciation +€24,095
up €24,095 (+283%), from €8,505 to €32,600
- Gross operating margin +€20,352
up €20,352 (+18.7%), from €109,111 to €129,463
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.
Derived cash bridge
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 | €1,122,916 | €1,072,404 | -€50,512 | -4.5% |
| Fixed assets | 21/28 | €270,845 | €445,445 | +€174,600 | +64.5% |
| Tangible fixed assets | 22/27 | €270,845 | €445,445 | +€174,600 | +64.5% |
| Land and buildings | 22 | €259,748 | €438,212 | +€178,464 | +68.7% |
| Plant, machinery and equipment | 23 | €370 | €152 | -€219 | -59.0% |
| Furniture and vehicles | 24 | €10,726 | €7,081 | -€3,645 | -34.0% |
| Current assets | 29/58 | €852,071 | €626,959 | -€225,112 | -26.4% |
| Amounts receivable after more than one year | 29 | €265,405 | €265,405 | = | 0.0% |
| Trade receivables | 290 | €230,605 | €230,605 | = | 0.0% |
| Other amounts receivable | 291 | €34,800 | €34,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €357,826 | €352,720 | -€5,105 | -1.4% |
| Trade receivables | 40 | €275,409 | €329,483 | +€54,074 | +19.6% |
| Other amounts receivable | 41 | €82,417 | €23,237 | -€59,179 | -71.8% |
| Cash at bank and in hand | 54/58 | €4,704 | €2,832 | -€1,872 | -39.8% |
| Deferred charges and accrued income | 490/1 | €224,137 | €6,002 | -€218,134 | -97.3% |
| Total equity and liabilities | 10/49 | €1,122,916 | €1,072,404 | -€50,512 | -4.5% |
| Equity | 10/15 | €892,589 | €866,723 | -€25,865 | -2.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €874,039 | €848,173 | -€25,865 | -3.0% |
| Distributable reserves | 133 | €874,039 | €848,173 | -€25,865 | -3.0% |
| Amounts payable | 17/49 | €230,327 | €205,680 | -€24,647 | -10.7% |
| Amounts payable within one year | 42/48 | €230,301 | €205,680 | -€24,621 | -10.7% |
| Trade debts | 44 | €7,831 | €69,324 | +€61,493 | +785% |
| Suppliers | 440/4 | €7,831 | €69,324 | +€61,493 | +785% |
| Taxes, remuneration and social security | 45 | €112,470 | €46,356 | -€66,113 | -58.8% |
| Taxes | 450/3 | €112,470 | €46,356 | -€66,113 | -58.8% |
| Other amounts payable | 47/48 | €110,000 | €90,000 | -€20,000 | -18.2% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,505 | €32,600 | +€24,095 | +283% |
| Other operating charges | 640/8 | €1,646 | €2,710 | +€1,064 | +64.6% |
| Gross operating margin | 9900 | €109,111 | €129,463 | +€20,352 | +18.7% |
| Operating profit (loss) | 9901 | €98,960 | €94,153 | -€4,807 | -4.9% |
| Financial income | 75/76B | €226,433 | €2,094 | -€224,339 | -99.1% |
| Recurring financial income | 75 | €226,433 | €2,094 | -€224,339 | -99.1% |
| Financial charges | 65/66B | €744 | €483 | -€262 | -35.1% |
| Recurring financial charges | 65 | €744 | €483 | -€262 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €324,648 | €95,764 | -€228,884 | -70.5% |
| Income taxes | 67/77 | €57,852 | €31,629 | -€26,223 | -45.3% |
| Profit (loss) for the period | 9904 | €266,796 | €64,135 | -€202,661 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €266,796 | €64,135 | -€202,661 | -76.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.