Bresoffisc: 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.
Bresoffisc
Largest movements
- Tangible fixed assets +€638,415
up €638,415 (+97.6%), from €654,228 to €1.3m
of which Land and buildings: +€650,978
- Receivables within one year -€37,019
down €37,019 (-10.4%), from €357,621 to €320,602
of which Trade receivables: -€19,653
- Current investments -€24,877
down €24,877 (-100.0%), from €24,877 to €0
- Debts after one year +€580,353
up €580,353 (+143.4%), from €404,819 to €985,172
- Reserves -€224,282
down €224,282 (-32.0%), from €701,674 to €477,392
- Other debts +€214,793
up €214,793 (+1029.1%), from €20,871 to €235,665
- Current portion of long-term debt +€37,905
up €37,905 (+84.3%), from €44,943 to €82,848
- Tax, wage and social debts -€33,021
down €33,021 (-39.8%), from €83,059 to €50,038
- Financial income -€228,420
down €228,420 (-99.0%), from €230,779 to €2,359
- Depreciation +€131,788
up €131,788 (+846.8%), from €15,563 to €147,351
- Taxes -€70,017
down €70,017 (-67.8%), from €103,249 to €33,232
- Gross operating margin -€32,002
down €32,002 (-12.0%), from €266,998 to €234,996
- Other operating charges +€10,276
up €10,276 (+133.0%), from €7,727 to €18,003
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 | €1,261,935 | €1,831,415 | +€569,480 | +45.1% |
| Fixed assets | 21/28 | €655,228 | €1,293,643 | +€638,415 | +97.4% |
| Tangible fixed assets | 22/27 | €654,228 | €1,292,643 | +€638,415 | +97.6% |
| Land and buildings | 22 | €547,776 | €1,198,755 | +€650,978 | +118.8% |
| Plant, machinery and equipment | 23 | €525 | €257 | -€267 | -51.0% |
| Furniture and vehicles | 24 | €105,927 | €90,631 | -€15,296 | -14.4% |
| Other tangible fixed assets | 26 | €0 | €3,000 | +€3,000 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €606,706 | €537,772 | -€68,935 | -11.4% |
| Amounts receivable within one year | 40/41 | €357,621 | €320,602 | -€37,019 | -10.4% |
| Trade receivables | 40 | €85,021 | €65,368 | -€19,653 | -23.1% |
| Other amounts receivable | 41 | €272,600 | €255,233 | -€17,366 | -6.4% |
| Current investments | 50/53 | €24,877 | €0 | -€24,877 | -100.0% |
| Cash at bank and in hand | 54/58 | €215,229 | €208,941 | -€6,288 | -2.9% |
| Deferred charges and accrued income | 490/1 | €8,979 | €8,229 | -€750 | -8.3% |
| Total equity and liabilities | 10/49 | €1,261,935 | €1,831,415 | +€569,480 | +45.1% |
| Equity | 10/15 | €701,774 | €477,492 | -€224,282 | -32.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €701,674 | €477,392 | -€224,282 | -32.0% |
| Distributable reserves | 133 | €701,674 | €477,392 | -€224,282 | -32.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €560,160 | €1,353,922 | +€793,762 | +141.7% |
| Amounts payable after more than one year | 17 | €404,819 | €985,172 | +€580,353 | +143.4% |
| Financial debts | 170/4 | €404,819 | €985,172 | +€580,353 | +143.4% |
| Amounts payable within one year | 42/48 | €155,342 | €368,750 | +€213,409 | +137.4% |
| Current portion of amounts payable after more than one year | 42 | €44,943 | €82,848 | +€37,905 | +84.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,469 | €200 | -€6,269 | -96.9% |
| Suppliers | 440/4 | €6,469 | €200 | -€6,269 | -96.9% |
| Taxes, remuneration and social security | 45 | €83,059 | €50,038 | -€33,021 | -39.8% |
| Taxes | 450/3 | €83,059 | €50,038 | -€33,021 | -39.8% |
| Other amounts payable | 47/48 | €20,871 | €235,665 | +€214,793 | +1029.1% |
| Non-recurring operating income | 76A | €428 | €0 | -€428 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,563 | €147,351 | +€131,788 | +846.8% |
| Other operating charges | 640/8 | €7,727 | €18,003 | +€10,276 | +133.0% |
| Gross operating margin | 9900 | €266,998 | €234,996 | -€32,002 | -12.0% |
| Operating profit (loss) | 9901 | €243,708 | €69,643 | -€174,065 | -71.4% |
| Financial income | 75/76B | €230,779 | €2,359 | -€228,420 | -99.0% |
| Recurring financial income | 75 | €230,779 | €2,359 | -€228,420 | -99.0% |
| Financial charges | 65/66B | €21,157 | €27,387 | +€6,230 | +29.4% |
| Recurring financial charges | 65 | €21,157 | €27,387 | +€6,230 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €453,329 | €44,615 | -€408,715 | -90.2% |
| Income taxes | 67/77 | €103,249 | €33,232 | -€70,017 | -67.8% |
| Profit (loss) for the period | 9904 | €350,081 | €11,383 | -€338,698 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €350,081 | €11,383 | -€338,698 | -96.7% |
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 9 October 2026 via checked.be.