Brentino: 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.
Brentino
Largest movements
- Receivables within one year +€10,043
up €10,043 (+144%), from €6,959 to €17,003
of which Other amounts receivable: +€11,250
- Tangible fixed assets -€1,333
down €1,333 (-26.5%), from €5,027 to €3,694
of which Plant, machinery and equipment: -€1,088
- Deferred charges and accrued income -€1,159
down €1,159 (-88.6%), from €1,309 to €150
- Tax, wage and social debts +€6,048
up €6,048 (+25.4%), from €23,837 to €29,885
of which Taxes: +€7,832
- Current portion of long-term debt +€2,035
new in 2025: €2,035
- Trade debts -€1,060
down €1,060 (-3.0%), from €34,771 to €33,711
- Gross operating margin -€14,648
down €14,648 (-13.6%), from €107,736 to €93,088
- Taxes -€5,535
down €5,535 (-74.0%), from €7,475 to €1,940
- Staff costs +€1,288
up €1,288 (+1.6%), from €81,933 to €83,220
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 | €86,224 | €93,497 | +€7,273 | +8.4% |
| Fixed assets | 21/28 | €5,027 | €3,694 | -€1,333 | -26.5% |
| Tangible fixed assets | 22/27 | €5,027 | €3,694 | -€1,333 | -26.5% |
| Plant, machinery and equipment | 23 | €4,351 | €3,263 | -€1,088 | -25.0% |
| Furniture and vehicles | 24 | €675 | €431 | -€245 | -36.2% |
| Current assets | 29/58 | €81,197 | €89,803 | +€8,606 | +10.6% |
| Amounts receivable after more than one year | 29 | €7,000 | €7,000 | = | 0.0% |
| Trade receivables | 290 | €7,000 | €7,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,150 | €4,150 | = | 0.0% |
| Stocks | 30/36 | €4,150 | €4,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,959 | €17,003 | +€10,043 | +144% |
| Trade receivables | 40 | €5,457 | €4,250 | -€1,207 | -22.1% |
| Other amounts receivable | 41 | €1,503 | €12,753 | +€11,250 | +749% |
| Cash at bank and in hand | 54/58 | €61,779 | €61,500 | -€278 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,309 | €150 | -€1,159 | -88.6% |
| Total equity and liabilities | 10/49 | €86,224 | €93,497 | +€7,273 | +8.4% |
| Equity | 10/15 | €27,616 | €27,866 | +€250 | +0.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,616 | €17,866 | +€250 | +1.4% |
| Distributable reserves | 133 | €17,616 | €17,866 | +€250 | +1.4% |
| Amounts payable | 17/49 | €58,607 | €65,631 | +€7,023 | +12.0% |
| Amounts payable within one year | 42/48 | €58,607 | €65,631 | +€7,023 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,035 | +€2,035 | |
| Trade debts | 44 | €34,771 | €33,711 | -€1,060 | -3.0% |
| Suppliers | 440/4 | €34,771 | €33,711 | -€1,060 | -3.0% |
| Taxes, remuneration and social security | 45 | €23,837 | €29,885 | +€6,048 | +25.4% |
| Taxes | 450/3 | €17,101 | €24,934 | +€7,832 | +45.8% |
| Remuneration and social security | 454/9 | €6,735 | €4,951 | -€1,784 | -26.5% |
| Non-recurring operating income | 76A | - | €7,952 | +€7,952 | |
| Remuneration, social security and pensions | 62 | €81,933 | €83,220 | +€1,288 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €2,007 | +€441 | +28.2% |
| Other operating charges | 640/8 | €1,885 | €2,168 | +€283 | +15.0% |
| Gross operating margin | 9900 | €107,736 | €93,088 | -€14,648 | -13.6% |
| Operating profit (loss) | 9901 | €22,352 | €5,693 | -€16,659 | -74.5% |
| Financial income | 75/76B | €792 | €387 | -€405 | -51.1% |
| Recurring financial income | 75 | €792 | €387 | -€405 | -51.1% |
| Financial charges | 65/66B | €3,534 | €3,890 | +€356 | +10.1% |
| Recurring financial charges | 65 | €3,534 | €3,890 | +€356 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €19,611 | €2,190 | -€17,421 | -88.8% |
| Income taxes | 67/77 | €7,475 | €1,940 | -€5,535 | -74.0% |
| Profit (loss) for the period | 9904 | €12,136 | €250 | -€11,886 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,136 | €250 | -€11,886 | -97.9% |
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.