BREMS-SERVICES: 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.
BREMS-SERVICES
Largest movements
- Receivables within one year -€216,376
down €216,376 (-97.1%), from €222,876 to €6,500
of which Other amounts receivable: -€222,840
- Tangible fixed assets +€4,498
new in 2025: €4,498
of which Furniture and vehicles: +€2,998
- Deferred charges and accrued income -€3,635
no longer reported in 2025 (was €3,635)
- Contributions -€220,000
down €220,000 (-73.3%), from €300,000 to €80,000
- Trade debts +€3,320
up €3,320 (+143.2%), from €2,318 to €5,638
- Gross operating margin +€3,272
up €3,272 (+71.6%), from -€4,572 to -€1,300
- Purchases and services +€3,228
up €3,228 (+70.6%), from €4,572 to €7,800
- Financial income -€1,074
down €1,074 (-29.6%), from €3,635 to €2,561
- Financial charges -€661
down €661 (-78.6%), from €841 to €180
- Staff costs +€462
up €462 (+906.5%), from €51 to €513
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,511 | €10,998 | -€215,513 | -95.1% |
| Fixed assets | 21/28 | - | €4,498 | +€4,498 | |
| Tangible fixed assets | 22/27 | - | €4,498 | +€4,498 | |
| Plant, machinery and equipment | 23 | - | €1,500 | +€1,500 | |
| Furniture and vehicles | 24 | - | €2,998 | +€2,998 | |
| Current assets | 29/58 | €226,511 | €6,500 | -€220,011 | -97.1% |
| Amounts receivable within one year | 40/41 | €222,876 | €6,500 | -€216,376 | -97.1% |
| Trade receivables | 40 | €36 | €6,500 | +€6,464 | +18021.0% |
| Other amounts receivable | 41 | €222,840 | - | -€222,840 | |
| Deferred charges and accrued income | 490/1 | €3,635 | - | -€3,635 | |
| Total equity and liabilities | 10/49 | €226,511 | €10,998 | -€215,513 | -95.1% |
| Equity | 10/15 | €224,131 | €4,046 | -€220,085 | -98.2% |
| Contributions | 10/11 | €300,000 | €80,000 | -€220,000 | -73.3% |
| Capital | 10 | €300,000 | €80,000 | -€220,000 | -73.3% |
| Issued capital | 100 | €300,000 | €80,000 | -€220,000 | -73.3% |
| Reserves | 13 | €8,691 | €8,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €435 | €435 | = | 0.0% |
| Legal reserve | 130 | €435 | €435 | = | 0.0% |
| Distributable reserves | 133 | €8,257 | €8,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,560 | -€84,645 | -€85 | -0.1% |
| Amounts payable | 17/49 | €2,380 | €6,952 | +€4,572 | +192.1% |
| Amounts payable within one year | 42/48 | €2,380 | €6,952 | +€4,572 | +192.1% |
| Trade debts | 44 | €2,318 | €5,638 | +€3,320 | +143.2% |
| Suppliers | 440/4 | €2,318 | €5,638 | +€3,320 | +143.2% |
| Taxes, remuneration and social security | 45 | €62 | - | -€62 | |
| Taxes | 450/3 | €62 | - | -€62 | |
| Other amounts payable | 47/48 | - | €1,314 | +€1,314 | |
| Non-recurring operating income | 76A | €0 | €6,500 | +€6,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,572 | €7,800 | +€3,228 | +70.6% |
| Remuneration, social security and pensions | 62 | €51 | €513 | +€462 | +906.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2 | +€2 | |
| Other operating charges | 640/8 | €635 | €651 | +€16 | +2.5% |
| Non-recurring operating charges | 66A | €9 | - | -€9 | |
| Gross operating margin | 9900 | -€4,572 | -€1,300 | +€3,272 | +71.6% |
| Operating profit (loss) | 9901 | -€5,267 | -€2,466 | +€2,801 | +53.2% |
| Financial income | 75/76B | €3,635 | €2,561 | -€1,074 | -29.6% |
| Recurring financial income | 75 | €3,635 | €2,561 | -€1,074 | -29.6% |
| Financial charges | 65/66B | €841 | €180 | -€661 | -78.6% |
| Recurring financial charges | 65 | €841 | €180 | -€661 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,473 | -€85 | +€2,388 | +96.6% |
| Profit (loss) for the period | 9904 | -€2,473 | -€85 | +€2,388 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,473 | -€85 | +€2,388 | +96.6% |
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 1 October 2026 via checked.be.