BREMCON: 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.
BREMCON
Largest movements
- Receivables within one year +€476,045
up €476,045 (+12.0%), from €4.0m to €4.4m
of which Trade receivables: +€1.1m
- Cash +€96,509
up €96,509 (+161.3%), from €59,827 to €156,335
mainly Short-term financial debts (+€475,000) and Net result for the year (+€245,596)
- Short-term financial debts +€475,000
up €475,000 (+380.0%), from €125,000 to €600,000
- Accrued charges and deferred income -€453,725
down €453,725 (-42.5%), from €1.1m to €614,929
- Trade debts +€215,310
up €215,310 (+15.8%), from €1.4m to €1.6m
- Other debts +€212,273
up €212,273 (+42.8%), from €495,459 to €707,732
- Tax, wage and social debts +€50,859
up €50,859 (+49.5%), from €102,839 to €153,698
of which Taxes: +€62,669
- Gross operating margin -€330,346
down €330,346 (-40.2%), from €821,121 to €490,776
- Staff costs -€112,811
down €112,811 (-32.3%), from €349,332 to €236,521
- Financial income +€61,723
up €61,723 (+49.3%), from €125,227 to €186,950
- Taxes -€37,413
down €37,413 (-29.3%), from €127,516 to €90,103
- Financial charges -€17,367
down €17,367 (-26.9%), from €64,553 to €47,186
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 | €4,152,385 | €4,697,698 | +€545,313 | +13.1% |
| Fixed assets | 21/28 | €106,697 | €79,475 | -€27,222 | -25.5% |
| Tangible fixed assets | 22/27 | €93,528 | €66,307 | -€27,222 | -29.1% |
| Land and buildings | 22 | €77,931 | €61,512 | -€16,420 | -21.1% |
| Plant, machinery and equipment | 23 | €12,154 | €3,230 | -€8,924 | -73.4% |
| Furniture and vehicles | 24 | €3,443 | €1,565 | -€1,878 | -54.5% |
| Financial fixed assets | 28 | €13,168 | €13,168 | = | 0.0% |
| Current assets | 29/58 | €4,045,688 | €4,618,223 | +€572,534 | +14.2% |
| Amounts receivable within one year | 40/41 | €3,972,638 | €4,448,683 | +€476,045 | +12.0% |
| Trade receivables | 40 | €534,520 | €1,644,746 | +€1.1m | +207.7% |
| Other amounts receivable | 41 | €3,438,118 | €2,803,938 | -€634,180 | -18.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €59,827 | €156,335 | +€96,509 | +161.3% |
| Deferred charges and accrued income | 490/1 | €13,224 | €13,204 | -€20 | -0.1% |
| Total equity and liabilities | 10/49 | €4,152,385 | €4,697,698 | +€545,313 | +13.1% |
| Equity | 10/15 | €996,973 | €1,042,569 | +€45,596 | +4.6% |
| Contributions | 10/11 | €743,681 | €743,681 | = | 0.0% |
| Capital | 10 | €743,681 | €743,681 | = | 0.0% |
| Issued capital | 100 | €743,681 | €743,681 | = | 0.0% |
| Reserves | 13 | €225,928 | €225,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74,368 | €74,368 | = | 0.0% |
| Legal reserve | 130 | €74,368 | €74,368 | = | 0.0% |
| Tax-exempt reserves | 132 | €151,560 | €151,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,364 | €72,961 | +€45,596 | +166.6% |
| Amounts payable | 17/49 | €3,155,412 | €3,655,128 | +€499,716 | +15.8% |
| Amounts payable within one year | 42/48 | €2,086,758 | €3,040,199 | +€953,441 | +45.7% |
| Financial debts | 43 | €125,000 | €600,000 | +€475,000 | +380.0% |
| Credit institutions | 430/8 | €125,000 | €600,000 | +€475,000 | +380.0% |
| Trade debts | 44 | €1,363,460 | €1,578,770 | +€215,310 | +15.8% |
| Suppliers | 440/4 | €1,363,460 | €1,578,770 | +€215,310 | +15.8% |
| Taxes, remuneration and social security | 45 | €102,839 | €153,698 | +€50,859 | +49.5% |
| Taxes | 450/3 | €61,039 | €123,707 | +€62,669 | +102.7% |
| Remuneration and social security | 454/9 | €41,800 | €29,990 | -€11,810 | -28.3% |
| Other amounts payable | 47/48 | €495,459 | €707,732 | +€212,273 | +42.8% |
| Accrued charges and deferred income | 492/3 | €1,068,655 | €614,929 | -€453,725 | -42.5% |
| Remuneration, social security and pensions | 62 | €349,332 | €236,521 | -€112,811 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,780 | €30,398 | -€1,382 | -4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€880 | €0 | +€880 | |
| Other operating charges | 640/8 | €32,439 | €27,921 | -€4,518 | -13.9% |
| Gross operating margin | 9900 | €821,121 | €490,776 | -€330,346 | -40.2% |
| Operating profit (loss) | 9901 | €408,450 | €195,936 | -€212,514 | -52.0% |
| Financial income | 75/76B | €125,227 | €186,950 | +€61,723 | +49.3% |
| Recurring financial income | 75 | €125,227 | €186,950 | +€61,723 | +49.3% |
| Financial charges | 65/66B | €64,553 | €47,186 | -€17,367 | -26.9% |
| Recurring financial charges | 65 | €64,553 | €47,186 | -€17,367 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €469,124 | €335,699 | -€133,425 | -28.4% |
| Income taxes | 67/77 | €127,516 | €90,103 | -€37,413 | -29.3% |
| Profit (loss) for the period | 9904 | €341,608 | €245,596 | -€96,012 | -28.1% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €341,608 | €245,596 | -€96,012 | -28.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.