BREMSI: 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.
BREMSI
Largest movements
- Cash +€15,949
up €15,949 (+703.8%), from €2,266 to €18,215
mainly Net result for the year (+€16,336) and Tax, wage and social debts (+€9,403)
- Deferred charges and accrued income +€9,376
new in 2025: €9,376
- Tangible fixed assets -€1,582
down €1,582 (-22.6%), from €7,000 to €5,419
of which Furniture and vehicles: -€1,810
- Receivables within one year -€1,318
down €1,318 (-6.8%), from €19,388 to €18,070
of which Trade receivables: -€4,868
- Profit (loss) carried forward +€16,336
up €16,336 (+27.7%), from €59,051 to €75,387
- Tax, wage and social debts +€9,403
up €9,403 (+79.4%), from €11,849 to €21,252
of which Taxes: +€9,403
- Other debts -€5,611
down €5,611 (-100.0%), from €5,611 to €1
- Trade debts +€2,297
up €2,297 (+217.6%), from €1,056 to €3,353
- Gross operating margin -€16,536
down €16,536 (-38.1%), from €43,385 to €26,849
- Taxes -€2,448
down €2,448 (-27.4%), from €8,950 to €6,502
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 | €79,067 | €101,493 | +€22,425 | +28.4% |
| Fixed assets | 21/28 | €7,000 | €5,419 | -€1,582 | -22.6% |
| Tangible fixed assets | 22/27 | €7,000 | €5,419 | -€1,582 | -22.6% |
| Plant, machinery and equipment | 23 | €783 | €1,212 | +€429 | +54.8% |
| Furniture and vehicles | 24 | €5,289 | €3,479 | -€1,810 | -34.2% |
| Other tangible fixed assets | 26 | €928 | €728 | -€200 | -21.6% |
| Current assets | 29/58 | €72,067 | €96,074 | +€24,007 | +33.3% |
| Stocks and contracts in progress | 3 | €50,413 | €50,413 | = | 0.0% |
| Stocks | 30/36 | €50,413 | €50,413 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,388 | €18,070 | -€1,318 | -6.8% |
| Trade receivables | 40 | €19,388 | €14,520 | -€4,868 | -25.1% |
| Other amounts receivable | 41 | - | €3,550 | +€3,550 | |
| Cash at bank and in hand | 54/58 | €2,266 | €18,215 | +€15,949 | +703.8% |
| Deferred charges and accrued income | 490/1 | - | €9,376 | +€9,376 | |
| Total equity and liabilities | 10/49 | €79,067 | €101,493 | +€22,425 | +28.4% |
| Equity | 10/15 | €60,551 | €76,887 | +€16,336 | +27.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,051 | €75,387 | +€16,336 | +27.7% |
| Amounts payable | 17/49 | €18,516 | €24,606 | +€6,090 | +32.9% |
| Amounts payable within one year | 42/48 | €18,516 | €24,606 | +€6,090 | +32.9% |
| Trade debts | 44 | €1,056 | €3,353 | +€2,297 | +217.6% |
| Suppliers | 440/4 | €1,056 | €3,353 | +€2,297 | +217.6% |
| Taxes, remuneration and social security | 45 | €11,849 | €21,252 | +€9,403 | +79.4% |
| Taxes | 450/3 | €11,705 | €21,108 | +€9,403 | +80.3% |
| Remuneration and social security | 454/9 | €144 | €144 | = | 0.0% |
| Other amounts payable | 47/48 | €5,611 | €1 | -€5,611 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,109 | €2,861 | -€248 | -8.0% |
| Non-recurring operating charges | 66A | - | €783 | +€783 | |
| Gross operating margin | 9900 | €43,385 | €26,849 | -€16,536 | -38.1% |
| Operating profit (loss) | 9901 | €40,276 | €23,205 | -€17,071 | -42.4% |
| Financial charges | 65/66B | €262 | €366 | +€105 | +40.0% |
| Recurring financial charges | 65 | €262 | €366 | +€105 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €40,014 | €22,838 | -€17,176 | -42.9% |
| Income taxes | 67/77 | €8,950 | €6,502 | -€2,448 | -27.4% |
| Profit (loss) for the period | 9904 | €31,064 | €16,336 | -€14,728 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,064 | €16,336 | -€14,728 | -47.4% |
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 4 October 2026 via checked.be.