BRESAP NEWS: 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.
BRESAP NEWS
Largest movements
- Cash +€2,601
up €2,601 (+1,298%), from €200 to €2,801
mainly Tax, wage and social debts (+€3,172) and Net result for the year (+€1,995)
- Receivables within one year -€412
down €412 (-1.2%), from €33,209 to €32,797
of which Trade receivables: -€661
- Tax, wage and social debts +€3,172
up €3,172 (+32.9%), from €9,655 to €12,827
of which Taxes: +€1,672
- Trade debts -€2,540
down €2,540 (-39.9%), from €6,371 to €3,831
- Profit (loss) carried forward +€1,995
up €1,995 (+13.3%), from €15,043 to €17,038
- Gross operating margin -€15,548
down €15,548 (-80.7%), from €19,264 to €3,716
- Turnover -€13,992
down €13,992 (-43.5%), from €32,174 to €18,182
- Taxes -€3,240
down €3,240 (-84.5%), from €3,836 to €596
- Purchases and services +€1,556
up €1,556 (+12.1%), from €12,910 to €14,466
- Other operating charges +€897
up €897 (+299%), from €300 to €1,197
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,409 | €35,789 | +€2,380 | +7.1% |
| Current assets | 29/58 | €33,409 | €35,789 | +€2,380 | +7.1% |
| Amounts receivable within one year | 40/41 | €33,209 | €32,797 | -€412 | -1.2% |
| Trade receivables | 40 | €28,462 | €27,801 | -€661 | -2.3% |
| Other amounts receivable | 41 | €4,747 | €4,995 | +€249 | +5.2% |
| Cash at bank and in hand | 54/58 | €200 | €2,801 | +€2,601 | +1,298% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €33,409 | €35,789 | +€2,380 | +7.1% |
| Equity | 10/15 | €16,193 | €18,188 | +€1,995 | +12.3% |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Contributions outside capital | 11 | €1,150 | €1,150 | = | 0.0% |
| Other | 1109/19 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,043 | €17,038 | +€1,995 | +13.3% |
| Amounts payable | 17/49 | €17,216 | €17,601 | +€385 | +2.2% |
| Amounts payable within one year | 42/48 | €17,216 | €17,601 | +€385 | +2.2% |
| Trade debts | 44 | €6,371 | €3,831 | -€2,540 | -39.9% |
| Suppliers | 440/4 | €6,371 | €3,831 | -€2,540 | -39.9% |
| Taxes, remuneration and social security | 45 | €9,655 | €12,827 | +€3,172 | +32.9% |
| Taxes | 450/3 | €9,655 | €11,327 | +€1,672 | +17.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,190 | €943 | -€247 | -20.8% |
| Turnover | 70 | €32,174 | €18,182 | -€13,992 | -43.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,910 | €14,466 | +€1,556 | +12.1% |
| Other operating charges | 640/8 | €300 | €1,197 | +€897 | +299% |
| Gross operating margin | 9900 | €19,264 | €3,716 | -€15,548 | -80.7% |
| Operating profit (loss) | 9901 | €18,964 | €2,519 | -€16,445 | -86.7% |
| Financial income | 75/76B | €185 | €249 | +€64 | +34.4% |
| Recurring financial income | 75 | €185 | €249 | +€64 | +34.4% |
| Financial charges | 65/66B | €270 | €177 | -€93 | -34.6% |
| Recurring financial charges | 65 | €270 | €177 | -€93 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €18,879 | €2,591 | -€16,288 | -86.3% |
| Income taxes | 67/77 | €3,836 | €596 | -€3,240 | -84.5% |
| Profit (loss) for the period | 9904 | €15,043 | €1,995 | -€13,048 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,043 | €1,995 | -€13,048 | -86.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.