Brents: 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.
Brents
Largest movements
- Receivables within one year -€11,125
down €11,125 (-49.0%), from €22,688 to €11,563
of which Trade receivables: -€12,485
- Tangible fixed assets -€3,633
down €3,633 (-55.7%), from €6,517 to €2,884
of which Plant, machinery and equipment: -€3,130
- Stocks and contracts -€3,073
no longer reported in 2025 (was €3,073)
- Cash -€978
down €978 (-15.3%), from €6,393 to €5,415
mainly Debts after one year (-€75,000) and Net result for the year (-€34,304)
- Other debts +€85,049
up €85,049 (+805%), from €10,560 to €95,609
- Debts after one year -€75,000
no longer reported in 2025 (was €75,000)
- Profit (loss) carried forward -€34,304
down €34,304 (-52.1%), from -€65,786 to -€100,090
- Trade debts +€5,387
up €5,387 (+32.8%), from €16,398 to €21,785
- Gross operating margin -€27,406
down €27,406 (-1,275%), from -€2,150 to -€29,555
- Depreciation -€852
down €852 (-19.0%), from €4,485 to €3,633
- Financial charges +€419
up €419 (+187%), from €224 to €643
- Other operating charges +€343
up €343 (+137%), from €249 to €592
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 | €38,671 | €19,862 | -€18,809 | -48.6% |
| Fixed assets | 21/28 | €6,517 | €2,884 | -€3,633 | -55.7% |
| Tangible fixed assets | 22/27 | €6,517 | €2,884 | -€3,633 | -55.7% |
| Land and buildings | 22 | €2,602 | €2,100 | -€503 | -19.3% |
| Plant, machinery and equipment | 23 | €3,915 | €784 | -€3,130 | -80.0% |
| Current assets | 29/58 | €32,154 | €16,978 | -€15,176 | -47.2% |
| Stocks and contracts in progress | 3 | €3,073 | - | -€3,073 | |
| Stocks | 30/36 | €3,073 | - | -€3,073 | |
| Amounts receivable within one year | 40/41 | €22,688 | €11,563 | -€11,125 | -49.0% |
| Trade receivables | 40 | €22,688 | €10,203 | -€12,485 | -55.0% |
| Other amounts receivable | 41 | - | €1,360 | +€1,360 | |
| Cash at bank and in hand | 54/58 | €6,393 | €5,415 | -€978 | -15.3% |
| Total equity and liabilities | 10/49 | €38,671 | €19,862 | -€18,809 | -48.6% |
| Equity | 10/15 | -€64,786 | -€99,090 | -€34,304 | -52.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,786 | -€100,090 | -€34,304 | -52.1% |
| Amounts payable | 17/49 | €103,458 | €118,952 | +€15,494 | +15.0% |
| Amounts payable after more than one year | 17 | €75,000 | - | -€75,000 | |
| Financial debts | 170/4 | €75,000 | - | -€75,000 | |
| Amounts payable within one year | 42/48 | €28,458 | €118,952 | +€90,494 | +318% |
| Trade debts | 44 | €16,398 | €21,785 | +€5,387 | +32.8% |
| Suppliers | 440/4 | €16,398 | €21,785 | +€5,387 | +32.8% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,559 | +€59 | +3.9% |
| Taxes | 450/3 | €1,500 | €1,559 | +€59 | +3.9% |
| Other amounts payable | 47/48 | €10,560 | €95,609 | +€85,049 | +805% |
| Remuneration, social security and pensions | 62 | €319 | €81 | -€238 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,485 | €3,633 | -€852 | -19.0% |
| Other operating charges | 640/8 | €249 | €592 | +€343 | +137% |
| Gross operating margin | 9900 | -€2,150 | -€29,555 | -€27,406 | -1,275% |
| Operating profit (loss) | 9901 | -€7,203 | -€33,861 | -€26,659 | -370% |
| Financial income | 75/76B | €4 | €201 | +€197 | +5,158% |
| Recurring financial income | 75 | €4 | €201 | +€197 | +5,158% |
| Financial charges | 65/66B | €224 | €643 | +€419 | +187% |
| Recurring financial charges | 65 | €224 | €643 | +€419 | +187% |
| Profit (loss) for the period before taxes | 9903 | -€7,423 | -€34,304 | -€26,881 | -362% |
| Profit (loss) for the period | 9904 | -€7,423 | -€34,304 | -€26,881 | -362% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,423 | -€34,304 | -€26,881 | -362% |
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 13 October 2026 via checked.be.