BREMOT: 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.
BREMOT
Largest movements
- Cash +€1.3m
up €1.3m (+1245.2%), from €101,502 to €1.4m
mainly Current investments (+€1.2m) and Net result for the year (+€87,325)
- Current investments -€1.2m
down €1.2m (-75.1%), from €1.6m to €397,626
- Receivables after one year +€40,000
up €40,000 (+3.5%), from €1.2m to €1.2m
- Reserves +€87,325
up €87,325 (+2.9%), from €3.0m to €3.1m
- Gross operating margin -€61,305
down €61,305 (-45.5%), from €134,743 to €73,438
- Financial income +€15,171
up €15,171 (+27.5%), from €55,245 to €70,416
- Taxes -€13,122
down €13,122 (-23.7%), from €55,373 to €42,251
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 | €3,022,849 | €3,120,049 | +€97,200 | +3.2% |
| Fixed assets | 21/28 | €36,284 | €25,214 | -€11,070 | -30.5% |
| Tangible fixed assets | 22/27 | €36,284 | €25,214 | -€11,070 | -30.5% |
| Plant, machinery and equipment | 23 | €800 | €800 | = | 0.0% |
| Furniture and vehicles | 24 | €35,484 | €24,414 | -€11,070 | -31.2% |
| Current assets | 29/58 | €2,986,565 | €3,094,835 | +€108,270 | +3.6% |
| Amounts receivable after more than one year | 29 | €1,158,938 | €1,198,938 | +€40,000 | +3.5% |
| Other amounts receivable | 291 | €1,158,938 | €1,198,938 | +€40,000 | +3.5% |
| Amounts receivable within one year | 40/41 | €95,714 | €95,690 | -€24 | 0.0% |
| Trade receivables | 40 | €61,940 | €25,736 | -€36,204 | -58.5% |
| Other amounts receivable | 41 | €33,774 | €69,954 | +€36,180 | +107.1% |
| Current investments | 50/53 | €1,596,053 | €397,626 | -€1.2m | -75.1% |
| Cash at bank and in hand | 54/58 | €101,502 | €1,365,366 | +€1.3m | +1245.2% |
| Deferred charges and accrued income | 490/1 | €34,359 | €37,216 | +€2,857 | +8.3% |
| Total equity and liabilities | 10/49 | €3,022,849 | €3,120,049 | +€97,200 | +3.2% |
| Equity | 10/15 | €3,012,443 | €3,099,768 | +€87,325 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,006,243 | €3,093,568 | +€87,325 | +2.9% |
| Distributable reserves | 133 | €3,006,243 | €3,093,568 | +€87,325 | +2.9% |
| Amounts payable | 17/49 | €10,406 | €20,281 | +€9,874 | +94.9% |
| Amounts payable within one year | 42/48 | €8,919 | €18,793 | +€9,874 | +110.7% |
| Trade debts | 44 | €98 | €3,196 | +€3,098 | +3152.7% |
| Suppliers | 440/4 | €98 | €3,196 | +€3,098 | +3152.7% |
| Taxes, remuneration and social security | 45 | €8,821 | €15,598 | +€6,777 | +76.8% |
| Taxes | 450/3 | €8,821 | €15,598 | +€6,777 | +76.8% |
| Accrued charges and deferred income | 492/3 | €1,487 | €1,487 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,433 | €11,070 | -€363 | -3.2% |
| Other operating charges | 640/8 | €2,310 | €1,281 | -€1,030 | -44.6% |
| Gross operating margin | 9900 | €134,743 | €73,438 | -€61,305 | -45.5% |
| Operating profit (loss) | 9901 | €121,000 | €61,088 | -€59,912 | -49.5% |
| Financial income | 75/76B | €55,245 | €70,416 | +€15,171 | +27.5% |
| Recurring financial income | 75 | €55,245 | €70,416 | +€15,171 | +27.5% |
| Financial charges | 65/66B | €1,773 | €1,927 | +€154 | +8.7% |
| Recurring financial charges | 65 | €1,773 | €1,927 | +€154 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €174,472 | €129,576 | -€44,895 | -25.7% |
| Income taxes | 67/77 | €55,373 | €42,251 | -€13,122 | -23.7% |
| Profit (loss) for the period | 9904 | €119,099 | €87,325 | -€31,774 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,099 | €87,325 | -€31,774 | -26.7% |
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 6 October 2026 via checked.be.