BRESCON: what changed
BRESCON
Largest movements
- Deferred charges and accrued income -€69,152
down €69,152 (-97.1%), from €71,251 to €2,099
- Stocks and contracts +€36,000
new in 2026: €36,000
- Cash +€26,277
up €26,277 (+77.6%), from €33,867 to €60,145
mainly Other debts (+€85,583) and Deferred charges and accrued income (+€69,152)
- Receivables within one year +€10,440
up €10,440 (+28.5%), from €36,675 to €47,115
of which Trade receivables: +€7,898
- Other debts +€85,583
up €85,583 (+474%), from €18,047 to €103,630
- Reserves -€44,667
down €44,667 (-47.4%), from €94,223 to €49,555
of which Distributable reserves: -€44,667
- Tax, wage and social debts -€40,267
down €40,267 (-88.0%), from €45,776 to €5,510
of which Taxes: -€40,280
- Debts after one year -€14,790
down €14,790 (-5.9%), from €249,416 to €234,626
- Profit (loss) carried forward +€12,005
up €12,005 (+22.9%), from €52,465 to €64,470
- Gross operating margin -€76,578
down €76,578 (-40.9%), from €187,429 to €110,851
- Depreciation -€29,140
down €29,140 (-60.5%), from €48,177 to €19,037
- Taxes -€19,289
down €19,289 (-54.8%), from €35,222 to €15,934
- Financial charges +€5,698
up €5,698 (+197%), from €2,898 to €8,596
- Other operating charges +€1,993
up €1,993 (+200%), from €998 to €2,991
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,459 | €513,314 | +€6,855 | +1.4% |
| Fixed assets | 21/28 | €364,665 | €367,955 | +€3,290 | +0.9% |
| Tangible fixed assets | 22/27 | €364,665 | €367,955 | +€3,290 | +0.9% |
| Land and buildings | 22 | €330,516 | €344,383 | +€13,867 | +4.2% |
| Plant, machinery and equipment | 23 | €8,789 | €6,884 | -€1,905 | -21.7% |
| Furniture and vehicles | 24 | €25,360 | €16,688 | -€8,672 | -34.2% |
| Current assets | 29/58 | €141,794 | €145,359 | +€3,566 | +2.5% |
| Stocks and contracts in progress | 3 | - | €36,000 | +€36,000 | |
| Contracts in progress | 37 | - | €36,000 | +€36,000 | |
| Amounts receivable within one year | 40/41 | €36,675 | €47,115 | +€10,440 | +28.5% |
| Trade receivables | 40 | €36,405 | €44,303 | +€7,898 | +21.7% |
| Other amounts receivable | 41 | €270 | €2,812 | +€2,542 | +941% |
| Cash at bank and in hand | 54/58 | €33,867 | €60,145 | +€26,277 | +77.6% |
| Deferred charges and accrued income | 490/1 | €71,251 | €2,099 | -€69,152 | -97.1% |
| Total equity and liabilities | 10/49 | €506,459 | €513,314 | +€6,855 | +1.4% |
| Equity | 10/15 | €165,287 | €132,625 | -€32,663 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,223 | €49,555 | -€44,667 | -47.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €92,363 | €47,695 | -€44,667 | -48.4% |
| Profit (loss) carried forward | 14 | €52,465 | €64,470 | +€12,005 | +22.9% |
| Amounts payable | 17/49 | €341,171 | €380,689 | +€39,518 | +11.6% |
| Amounts payable after more than one year | 17 | €249,416 | €234,626 | -€14,790 | -5.9% |
| Financial debts | 170/4 | €249,416 | €234,626 | -€14,790 | -5.9% |
| Amounts payable within one year | 42/48 | €88,937 | €146,064 | +€57,127 | +64.2% |
| Current portion of amounts payable after more than one year | 42 | €14,340 | €14,790 | +€450 | +3.1% |
| Trade debts | 44 | €10,773 | €22,134 | +€11,360 | +105% |
| Suppliers | 440/4 | €10,773 | €22,134 | +€11,360 | +105% |
| Taxes, remuneration and social security | 45 | €45,776 | €5,510 | -€40,267 | -88.0% |
| Taxes | 450/3 | €43,435 | €3,156 | -€40,280 | -92.7% |
| Remuneration and social security | 454/9 | €2,341 | €2,354 | +€13 | +0.6% |
| Other amounts payable | 47/48 | €18,047 | €103,630 | +€85,583 | +474% |
| Accrued charges and deferred income | 492/3 | €2,819 | - | -€2,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,177 | €19,037 | -€29,140 | -60.5% |
| Other operating charges | 640/8 | €998 | €2,991 | +€1,993 | +200% |
| Gross operating margin | 9900 | €187,429 | €110,851 | -€76,578 | -40.9% |
| Operating profit (loss) | 9901 | €138,254 | €88,823 | -€49,431 | -35.8% |
| Financial income | 75/76B | €27 | €177 | +€150 | +562% |
| Recurring financial income | 75 | €27 | €177 | +€150 | +562% |
| Financial charges | 65/66B | €2,898 | €8,596 | +€5,698 | +197% |
| Recurring financial charges | 65 | €2,898 | €8,596 | +€5,698 | +197% |
| Profit (loss) for the period before taxes | 9903 | €135,383 | €80,403 | -€54,979 | -40.6% |
| Income taxes | 67/77 | €35,222 | €15,934 | -€19,289 | -54.8% |
| Profit (loss) for the period | 9904 | €100,160 | €64,470 | -€35,691 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,160 | €64,470 | -€35,691 | -35.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.