BREON: 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.
BREON
Largest movements
- Cash -€49,417
down €49,417 (-41.4%), from €119,506 to €70,089
mainly Trade debts (-€47,592) and Other debts (-€11,838)
- Stocks and contracts -€9,000
no longer reported in 2025 (was €9,000)
- Receivables within one year -€7,151
down €7,151 (-34.0%), from €21,018 to €13,866
of which Trade receivables: -€21,018
- Trade debts -€47,592
down €47,592 (-48.8%), from €97,539 to €49,947
- Other debts -€11,838
no longer reported in 2025 (was €11,838)
- Profit (loss) carried forward -€6,016
down €6,016 (-27.4%), from -€21,976 to -€27,992
- Gross operating margin +€15,453
up €15,453 (+73.6%), from -€21,008 to -€5,555
- Other operating charges -€568
down €568 (-55.2%), from €1,030 to €462
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 | €149,523 | €83,955 | -€65,568 | -43.9% |
| Current assets | 29/58 | €149,523 | €83,955 | -€65,568 | -43.9% |
| Stocks and contracts in progress | 3 | €9,000 | - | -€9,000 | |
| Contracts in progress | 37 | €9,000 | - | -€9,000 | |
| Amounts receivable within one year | 40/41 | €21,018 | €13,866 | -€7,151 | -34.0% |
| Trade receivables | 40 | €21,018 | - | -€21,018 | |
| Other amounts receivable | 41 | €0 | €13,866 | +€13,866 | |
| Cash at bank and in hand | 54/58 | €119,506 | €70,089 | -€49,417 | -41.4% |
| Total equity and liabilities | 10/49 | €149,523 | €83,955 | -€65,568 | -43.9% |
| Equity | 10/15 | €40,024 | €34,008 | -€6,016 | -15.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,976 | -€27,992 | -€6,016 | -27.4% |
| Amounts payable | 17/49 | €109,499 | €49,947 | -€59,552 | -54.4% |
| Amounts payable within one year | 42/48 | €109,499 | €49,947 | -€59,552 | -54.4% |
| Trade debts | 44 | €97,539 | €49,947 | -€47,592 | -48.8% |
| Suppliers | 440/4 | €97,539 | €49,947 | -€47,592 | -48.8% |
| Taxes, remuneration and social security | 45 | €122 | - | -€122 | |
| Taxes | 450/3 | €122 | - | -€122 | |
| Other amounts payable | 47/48 | €11,838 | - | -€11,838 | |
| Other operating charges | 640/8 | €1,030 | €462 | -€568 | -55.2% |
| Gross operating margin | 9900 | -€21,008 | -€5,555 | +€15,453 | +73.6% |
| Operating profit (loss) | 9901 | -€22,037 | -€6,016 | +€16,021 | +72.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.8% |
| Financial charges | 65/66B | €8 | - | -€8 | |
| Recurring financial charges | 65 | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | -€22,044 | -€6,016 | +€16,028 | +72.7% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€22,044 | -€6,016 | +€16,028 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,044 | -€6,016 | +€16,028 | +72.7% |
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 7 October 2026 via checked.be.