BRENNER: 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.
BRENNER
Largest movements
- Cash -€16,277
down €16,277 (-60.5%), from €26,891 to €10,614
mainly Net result for the year (-€19,947) and Current portion of long-term debt (-€9,408)
- Receivables within one year -€13,418
down €13,418 (-84.6%), from €15,868 to €2,450
of which Trade receivables: -€14,049
- Intangible fixed assets -€6,000
down €6,000 (-18.1%), from €33,230 to €27,230
- Tangible fixed assets -€5,173
down €5,173 (-24.9%), from €20,734 to €15,561
- Profit (loss) carried forward -€19,947
down €19,947 (-32.1%), from €62,212 to €42,266
- Current portion of long-term debt -€9,408
down €9,408 (-74.5%), from €12,622 to €3,214
- Other debts -€5,258
down €5,258 (-56.8%), from €9,252 to €3,994
- Debts after one year -€3,214
down €3,214 (-100.0%), from €3,214 to €0
- Tax, wage and social debts -€3,100
down €3,100 (-93.9%), from €3,300 to €200
- Gross operating margin -€27,181
down €27,181, from €19,926 to -€7,255
- Taxes -€2,017
down €2,017 (-92.5%), from €2,180 to €163
- Depreciation +€544
up €544 (+5.1%), from €10,629 to €11,173
- Financial charges -€430
down €430 (-45.8%), from €940 to €509
- Other operating charges -€353
down €353 (-28.8%), from €1,224 to €871
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 | €97,252 | €56,264 | -€40,988 | -42.1% |
| Fixed assets | 21/28 | €53,963 | €42,790 | -€11,173 | -20.7% |
| Intangible fixed assets | 21 | €33,230 | €27,230 | -€6,000 | -18.1% |
| Tangible fixed assets | 22/27 | €20,734 | €15,561 | -€5,173 | -24.9% |
| Furniture and vehicles | 24 | €20,734 | €15,561 | -€5,173 | -24.9% |
| Current assets | 29/58 | €43,288 | €13,474 | -€29,815 | -68.9% |
| Amounts receivable within one year | 40/41 | €15,868 | €2,450 | -€13,418 | -84.6% |
| Trade receivables | 40 | €14,049 | €0 | -€14,049 | -100.0% |
| Other amounts receivable | 41 | €1,820 | €2,450 | +€631 | +34.7% |
| Cash at bank and in hand | 54/58 | €26,891 | €10,614 | -€16,277 | -60.5% |
| Deferred charges and accrued income | 490/1 | €529 | €409 | -€120 | -22.7% |
| Total equity and liabilities | 10/49 | €97,252 | €56,264 | -€40,988 | -42.1% |
| Equity | 10/15 | €67,212 | €47,266 | -€19,947 | -29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,212 | €42,266 | -€19,947 | -32.1% |
| Amounts payable | 17/49 | €30,039 | €8,998 | -€21,041 | -70.0% |
| Amounts payable after more than one year | 17 | €3,214 | €0 | -€3,214 | -100.0% |
| Financial debts | 170/4 | €3,214 | €0 | -€3,214 | -100.0% |
| Amounts payable within one year | 42/48 | €26,567 | €8,728 | -€17,839 | -67.1% |
| Current portion of amounts payable after more than one year | 42 | €12,622 | €3,214 | -€9,408 | -74.5% |
| Trade debts | 44 | €1,393 | €1,320 | -€73 | -5.3% |
| Suppliers | 440/4 | €1,393 | €1,320 | -€73 | -5.3% |
| Taxes, remuneration and social security | 45 | €3,300 | €200 | -€3,100 | -93.9% |
| Taxes | 450/3 | €3,300 | €200 | -€3,100 | -93.9% |
| Other amounts payable | 47/48 | €9,252 | €3,994 | -€5,258 | -56.8% |
| Accrued charges and deferred income | 492/3 | €258 | €270 | +€12 | +4.8% |
| Non-recurring operating income | 76A | €222 | €0 | -€222 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,629 | €11,173 | +€544 | +5.1% |
| Other operating charges | 640/8 | €1,224 | €871 | -€353 | -28.8% |
| Gross operating margin | 9900 | €19,926 | -€7,255 | -€27,181 | |
| Operating profit (loss) | 9901 | €8,074 | -€19,299 | -€27,373 | |
| Financial income | 75/76B | €0 | €25 | +€25 | |
| Recurring financial income | 75 | €0 | €25 | +€25 | |
| Financial charges | 65/66B | €940 | €509 | -€430 | -45.8% |
| Recurring financial charges | 65 | €940 | €509 | -€430 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €7,134 | -€19,783 | -€26,917 | |
| Income taxes | 67/77 | €2,180 | €163 | -€2,017 | -92.5% |
| Profit (loss) for the period | 9904 | €4,953 | -€19,947 | -€24,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,953 | -€19,947 | -€24,900 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.