BRESSELEERS ALINE: what changed
BRESSELEERS ALINE
Largest movements
- Receivables within one year +€46,865
up €46,865 (+192%), from €24,401 to €71,265
of which Trade receivables: +€37,455
- Cash -€41,730
down €41,730 (-36.7%), from €113,857 to €72,127
mainly Contributions, distributions and other (-€143,510) and Receivables within one year (-€46,865)
- Receivables after one year -€15,286
down €15,286 (-49.2%), from €31,080 to €15,794
- Tangible fixed assets -€6,838
down €6,838 (-1.6%), from €421,942 to €415,105
of which Plant, machinery and equipment: -€4,578
- Reserves -€119,694
down €119,694 (-45.9%), from €261,043 to €141,349
- Other debts +€87,444
up €87,444 (+143%), from €61,082 to €148,526
- Current portion of long-term debt +€13,715
up €13,715 (+40.8%), from €33,585 to €47,300
- Tax, wage and social debts +€6,968
up €6,968 (+56.6%), from €12,311 to €19,279
of which Remuneration and social security: +€6,341
- Gross operating margin -€23,917
down €23,917 (-12.9%), from €185,299 to €161,381
- Staff costs +€8,717
up €8,717 (+13.5%), from €64,377 to €73,095
- Taxes -€7,343
down €7,343 (-40.8%), from €18,018 to €10,676
- Depreciation -€5,893
down €5,893 (-11.2%), from €52,684 to €46,791
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,687 | €594,633 | -€17,054 | -2.8% |
| Fixed assets | 21/28 | €421,942 | €415,105 | -€6,838 | -1.6% |
| Tangible fixed assets | 22/27 | €421,942 | €415,105 | -€6,838 | -1.6% |
| Land and buildings | 22 | €284,820 | €285,900 | +€1,080 | +0.4% |
| Plant, machinery and equipment | 23 | €60,910 | €56,331 | -€4,578 | -7.5% |
| Furniture and vehicles | 24 | €76,213 | €72,874 | -€3,339 | -4.4% |
| Current assets | 29/58 | €189,744 | €179,528 | -€10,216 | -5.4% |
| Amounts receivable after more than one year | 29 | €31,080 | €15,794 | -€15,286 | -49.2% |
| Other amounts receivable | 291 | €31,080 | €15,794 | -€15,286 | -49.2% |
| Stocks and contracts in progress | 3 | €16,163 | €15,553 | -€611 | -3.8% |
| Stocks | 30/36 | €16,163 | €15,553 | -€611 | -3.8% |
| Amounts receivable within one year | 40/41 | €24,401 | €71,265 | +€46,865 | +192% |
| Trade receivables | 40 | €0 | €37,455 | +€37,455 | |
| Other amounts receivable | 41 | €24,401 | €33,811 | +€9,410 | +38.6% |
| Cash at bank and in hand | 54/58 | €113,857 | €72,127 | -€41,730 | -36.7% |
| Deferred charges and accrued income | 490/1 | €4,243 | €4,789 | +€545 | +12.9% |
| Total equity and liabilities | 10/49 | €611,687 | €594,633 | -€17,054 | -2.8% |
| Equity | 10/15 | €273,443 | €153,749 | -€119,694 | -43.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €261,043 | €141,349 | -€119,694 | -45.9% |
| Distributable reserves | 133 | €261,043 | €141,349 | -€119,694 | -45.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €338,244 | €440,884 | +€102,640 | +30.3% |
| Amounts payable after more than one year | 17 | €226,146 | €222,390 | -€3,756 | -1.7% |
| Financial debts | 170/4 | €226,146 | €222,390 | -€3,756 | -1.7% |
| Amounts payable within one year | 42/48 | €111,806 | €217,744 | +€105,938 | +94.8% |
| Current portion of amounts payable after more than one year | 42 | €33,585 | €47,300 | +€13,715 | +40.8% |
| Trade debts | 44 | €4,828 | €2,639 | -€2,189 | -45.3% |
| Suppliers | 440/4 | €4,828 | €2,639 | -€2,189 | -45.3% |
| Taxes, remuneration and social security | 45 | €12,311 | €19,279 | +€6,968 | +56.6% |
| Taxes | 450/3 | €3,046 | €3,673 | +€627 | +20.6% |
| Remuneration and social security | 454/9 | €9,265 | €15,606 | +€6,341 | +68.4% |
| Other amounts payable | 47/48 | €61,082 | €148,526 | +€87,444 | +143% |
| Accrued charges and deferred income | 492/3 | €293 | €750 | +€458 | +156% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €64,377 | €73,095 | +€8,717 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,684 | €46,791 | -€5,893 | -11.2% |
| Other operating charges | 640/8 | €855 | €941 | +€86 | +10.0% |
| Non-recurring operating charges | 66A | - | €384 | +€384 | |
| Gross operating margin | 9900 | €185,299 | €161,381 | -€23,917 | -12.9% |
| Operating profit (loss) | 9901 | €67,383 | €40,171 | -€27,212 | -40.4% |
| Financial income | 75/76B | €2,233 | €1,850 | -€383 | -17.2% |
| Recurring financial income | 75 | €2,233 | €1,850 | -€383 | -17.2% |
| Financial charges | 65/66B | €8,188 | €7,529 | -€659 | -8.0% |
| Recurring financial charges | 65 | €8,188 | €7,529 | -€659 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €61,428 | €34,492 | -€26,936 | -43.8% |
| Income taxes | 67/77 | €18,018 | €10,676 | -€7,343 | -40.8% |
| Profit (loss) for the period | 9904 | €43,409 | €23,816 | -€19,593 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,409 | €23,816 | -€19,593 | -45.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.