Brent Leirs: what changed
Brent Leirs
Largest movements
- Tangible fixed assets -€19,418
down €19,418 (-56.0%), from €34,693 to €15,275
of which Furniture and vehicles: -€18,767
- Receivables within one year +€14,766
up €14,766 (+122%), from €12,137 to €26,903
of which Trade receivables: +€13,145
- Cash +€7,470
up €7,470 (+1,770%), from €422 to €7,891
mainly Depreciation (+€19,913) and Net result for the year (+€14,039)
- Stocks and contracts -€1,357
down €1,357 (-7.2%), from €18,895 to €17,539
- Profit (loss) carried forward +€14,039
up €14,039 (+39.5%), from -€35,572 to -€21,533
- Debts after one year -€6,087
down €6,087 (-11.9%), from €51,153 to €45,066
- Other debts -€3,193
no longer reported in 2025 (was €3,193)
- Trade debts -€1,849
down €1,849 (-18.0%), from €10,282 to €8,432
- Tax, wage and social debts -€1,671
down €1,671 (-23.2%), from €7,218 to €5,547
- Gross operating margin +€26,427
up €26,427 (+270%), from €9,780 to €36,206
- Other operating charges +€744
up €744 (+141%), from €528 to €1,272
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,046 | €68,343 | +€1,297 | +1.9% |
| Fixed assets | 21/28 | €34,693 | €15,275 | -€19,418 | -56.0% |
| Tangible fixed assets | 22/27 | €34,693 | €15,275 | -€19,418 | -56.0% |
| Plant, machinery and equipment | 23 | €1,788 | €1,136 | -€651 | -36.4% |
| Furniture and vehicles | 24 | €32,905 | €14,139 | -€18,767 | -57.0% |
| Current assets | 29/58 | €32,353 | €53,068 | +€20,715 | +64.0% |
| Stocks and contracts in progress | 3 | €18,895 | €17,539 | -€1,357 | -7.2% |
| Stocks | 30/36 | €18,895 | €17,539 | -€1,357 | -7.2% |
| Amounts receivable within one year | 40/41 | €12,137 | €26,903 | +€14,766 | +122% |
| Trade receivables | 40 | €8,846 | €21,991 | +€13,145 | +149% |
| Other amounts receivable | 41 | €3,291 | €4,912 | +€1,621 | +49.3% |
| Cash at bank and in hand | 54/58 | €422 | €7,891 | +€7,470 | +1,770% |
| Deferred charges and accrued income | 490/1 | €899 | €735 | -€164 | -18.2% |
| Total equity and liabilities | 10/49 | €67,046 | €68,343 | +€1,297 | +1.9% |
| Equity | 10/15 | -€10,828 | €3,211 | +€14,039 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,544 | €18,544 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €16,689 | €16,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,572 | -€21,533 | +€14,039 | +39.5% |
| Amounts payable | 17/49 | €77,874 | €65,132 | -€12,742 | -16.4% |
| Amounts payable after more than one year | 17 | €51,153 | €45,066 | -€6,087 | -11.9% |
| Financial debts | 170/4 | €51,153 | €45,066 | -€6,087 | -11.9% |
| Amounts payable within one year | 42/48 | €26,721 | €20,067 | -€6,655 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €6,029 | €6,087 | +€59 | +1.0% |
| Trade debts | 44 | €10,282 | €8,432 | -€1,849 | -18.0% |
| Suppliers | 440/4 | €10,282 | €8,432 | -€1,849 | -18.0% |
| Taxes, remuneration and social security | 45 | €7,218 | €5,547 | -€1,671 | -23.2% |
| Taxes | 450/3 | €7,218 | €5,547 | -€1,671 | -23.2% |
| Other amounts payable | 47/48 | €3,193 | - | -€3,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,190 | €19,913 | -€277 | -1.4% |
| Other operating charges | 640/8 | €528 | €1,272 | +€744 | +141% |
| Gross operating margin | 9900 | €9,780 | €36,206 | +€26,427 | +270% |
| Operating profit (loss) | 9901 | -€10,939 | €15,021 | +€25,960 | |
| Financial income | 75/76B | €8 | €49 | +€41 | +510% |
| Recurring financial income | 75 | €8 | €49 | +€41 | +510% |
| Financial charges | 65/66B | €839 | €1,031 | +€192 | +22.9% |
| Recurring financial charges | 65 | €839 | €1,031 | +€192 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,770 | €14,039 | +€25,809 | |
| Income taxes | 67/77 | €159 | - | -€159 | |
| Profit (loss) for the period | 9904 | -€11,928 | €14,039 | +€25,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,928 | €14,039 | +€25,968 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.