BREMS CNJ: 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.
BREMS CNJ
Largest movements
- Receivables after one year -€124,000
down €124,000 (-75.2%), from €165,000 to €41,000
- Cash -€17,614
down €17,614 (-22.5%), from €78,458 to €60,844
mainly Contributions, distributions and other (-€164,420) and Deferred charges and accrued income (-€3,819)
- Deferred charges and accrued income +€3,819
up €3,819 (+46.6%), from €8,199 to €12,018
- Tangible fixed assets -€3,509
down €3,509 (-31.9%), from €11,015 to €7,506
of which Plant, machinery and equipment: -€2,034
- Reserves -€144,544
down €144,544 (-57.0%), from €253,510 to €108,966
of which Distributable reserves: -€144,544
- Tax, wage and social debts +€5,591
up €5,591 (+21.7%), from €25,715 to €31,306
- Taxes -€4,005
down €4,005 (-21.9%), from €18,269 to €14,264
- Financial income +€2,938
up €2,938 (+113,452%), from €3 to €2,941
- Gross operating margin -€2,879
down €2,879 (-7.4%), from €38,772 to €35,893
- Depreciation -€864
down €864 (-18.2%), from €4,751 to €3,887
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.
Derived cash bridge
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 | €282,044 | €142,676 | -€139,368 | -49.4% |
| Fixed assets | 21/28 | €11,015 | €7,506 | -€3,509 | -31.9% |
| Tangible fixed assets | 22/27 | €11,015 | €7,506 | -€3,509 | -31.9% |
| Plant, machinery and equipment | 23 | €5,047 | €3,013 | -€2,034 | -40.3% |
| Furniture and vehicles | 24 | €5,968 | €4,493 | -€1,475 | -24.7% |
| Current assets | 29/58 | €271,030 | €135,171 | -€135,859 | -50.1% |
| Amounts receivable after more than one year | 29 | €165,000 | €41,000 | -€124,000 | -75.2% |
| Other amounts receivable | 291 | €165,000 | €41,000 | -€124,000 | -75.2% |
| Amounts receivable within one year | 40/41 | €19,373 | €21,309 | +€1,936 | +10.0% |
| Trade receivables | 40 | €18,150 | €20,086 | +€1,936 | +10.7% |
| Other amounts receivable | 41 | €1,223 | €1,223 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,458 | €60,844 | -€17,614 | -22.5% |
| Deferred charges and accrued income | 490/1 | €8,199 | €12,018 | +€3,819 | +46.6% |
| Total equity and liabilities | 10/49 | €282,044 | €142,676 | -€139,368 | -49.4% |
| Equity | 10/15 | €253,710 | €109,166 | -€144,544 | -57.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €253,510 | €108,966 | -€144,544 | -57.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,223 | €38,223 | = | 0.0% |
| Distributable reserves | 133 | €215,267 | €70,723 | -€144,544 | -67.1% |
| Amounts payable | 17/49 | €28,335 | €33,511 | +€5,176 | +18.3% |
| Amounts payable within one year | 42/48 | €28,335 | €33,511 | +€5,176 | +18.3% |
| Trade debts | 44 | €1,910 | €933 | -€978 | -51.2% |
| Suppliers | 440/4 | €1,910 | €933 | -€978 | -51.2% |
| Taxes, remuneration and social security | 45 | €25,715 | €31,306 | +€5,591 | +21.7% |
| Taxes | 450/3 | €25,715 | €31,306 | +€5,591 | +21.7% |
| Other amounts payable | 47/48 | €710 | €1,272 | +€562 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,751 | €3,887 | -€864 | -18.2% |
| Other operating charges | 640/8 | €551 | €520 | -€32 | -5.7% |
| Gross operating margin | 9900 | €38,772 | €35,893 | -€2,879 | -7.4% |
| Operating profit (loss) | 9901 | €33,470 | €31,487 | -€1,983 | -5.9% |
| Financial income | 75/76B | €3 | €2,941 | +€2,938 | +113,452% |
| Recurring financial income | 75 | €3 | €2,941 | +€2,938 | +113,452% |
| Financial charges | 65/66B | €340 | €288 | -€52 | -15.4% |
| Recurring financial charges | 65 | €340 | €288 | -€52 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €33,133 | €34,140 | +€1,007 | +3.0% |
| Income taxes | 67/77 | €18,269 | €14,264 | -€4,005 | -21.9% |
| Profit (loss) for the period | 9904 | €14,864 | €19,876 | +€5,012 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,864 | €19,876 | +€5,012 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.