BRESCA: 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.
BRESCA
Largest movements
- Cash +€5,998
new in 2025: €5,998
mainly Debts after one year (+€17,182) and Net result for the year (+€3,806)
- Debts after one year +€17,182
up €17,182 (+21.2%), from €81,110 to €98,292
of which Other amounts payable: +€17,182
- Profit (loss) carried forward +€13,455
up €13,455 (+9.7%), from -€138,653 to -€125,198
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Reserves -€9,649
down €9,649 (-79.6%), from €12,128 to €2,479
of which Distributable reserves: -€9,649
- Trade debts -€4,005
down €4,005 (-42.4%), from €9,444 to €5,439
- Gross operating margin +€1,885
up €1,885 (+201%), from €938 to €2,823
- Financial income +€986
new in 2025: €986
of which Financial income: +€986
- Financial charges -€336
down €336 (-99.3%), from €339 to €3
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 | - | €5,998 | +€5,998 | |
| Current assets | 29/58 | - | €5,998 | +€5,998 | |
| Cash at bank and in hand | 54/58 | - | €5,998 | +€5,998 | |
| Total equity and liabilities | 10/49 | - | €5,998 | +€5,998 | |
| Equity | 10/15 | -€101,736 | -€97,930 | +€3,806 | +3.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €12,128 | €2,479 | -€9,649 | -79.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €9,649 | - | -€9,649 | |
| Profit (loss) carried forward | 14 | -€138,653 | -€125,198 | +€13,455 | +9.7% |
| Amounts payable | 17/49 | €101,736 | €103,927 | +€2,191 | +2.2% |
| Amounts payable after more than one year | 17 | €81,110 | €98,292 | +€17,182 | +21.2% |
| Financial debts | 170/4 | €57,000 | €57,000 | = | 0.0% |
| Other amounts payable | 178/9 | €24,110 | €41,292 | +€17,182 | +71.3% |
| Amounts payable within one year | 42/48 | €19,640 | €5,635 | -€14,005 | -71.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €9,444 | €5,439 | -€4,005 | -42.4% |
| Suppliers | 440/4 | €9,444 | €5,439 | -€4,005 | -42.4% |
| Other amounts payable | 47/48 | €196 | €196 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €986 | - | -€986 | |
| Gross operating margin | 9900 | €938 | €2,823 | +€1,885 | +201% |
| Operating profit (loss) | 9901 | €938 | €2,823 | +€1,885 | +201% |
| Financial income | 75/76B | - | €986 | +€986 | |
| Recurring financial income | 75 | - | €986 | +€986 | |
| Non-recurring financial income | 76B | - | €986 | +€986 | |
| Financial charges | 65/66B | €339 | €3 | -€336 | -99.3% |
| Recurring financial charges | 65 | €339 | €3 | -€336 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €599 | €3,806 | +€3,207 | +535% |
| Profit (loss) for the period | 9904 | €599 | €3,806 | +€3,207 | +535% |
| Profit (loss) for the period to be appropriated | 9905 | €599 | €3,806 | +€3,207 | +535% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.