BRESSELEERS JAN: 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.
BRESSELEERS JAN
Largest movements
- Receivables within one year +€2,046
up €2,046 (+1.8%), from €112,961 to €115,006
- Profit (loss) carried forward +€4,779
up €4,779 (+23.9%), from €19,958 to €24,737
- Tax, wage and social debts -€2,606
no longer reported in 2025 (was €2,606)
- Financial income -€12,680
down €12,680 (-67.3%), from €18,855 to €6,175
of which Financial income: -€12,680
- Taxes -€2,606
no longer reported in 2025 (was €2,606)
- Gross operating margin +€1,167
up €1,167 (+74.6%), from -€1,565 to -€398
- Other operating charges +€796
up €796 (+512%), from €156 to €951
- Write-downs -€250
no longer reported in 2025 (was €250)
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 | €112,983 | €115,156 | +€2,173 | +1.9% |
| Current assets | 29/58 | €112,983 | €115,156 | +€2,173 | +1.9% |
| Amounts receivable within one year | 40/41 | €112,961 | €115,006 | +€2,046 | +1.8% |
| Other amounts receivable | 41 | €112,961 | €115,006 | +€2,046 | +1.8% |
| Cash at bank and in hand | 54/58 | €23 | €150 | +€127 | +560% |
| Total equity and liabilities | 10/49 | €112,983 | €115,156 | +€2,173 | +1.9% |
| Equity | 10/15 | €110,377 | €115,156 | +€4,779 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,219 | €84,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €82,360 | €82,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,958 | €24,737 | +€4,779 | +23.9% |
| Amounts payable | 17/49 | €2,606 | - | -€2,606 | |
| Amounts payable within one year | 42/48 | €2,606 | - | -€2,606 | |
| Taxes, remuneration and social security | 45 | €2,606 | - | -€2,606 | |
| Taxes | 450/3 | €2,606 | - | -€2,606 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €156 | €951 | +€796 | +512% |
| Gross operating margin | 9900 | -€1,565 | -€398 | +€1,167 | +74.6% |
| Operating profit (loss) | 9901 | -€1,971 | -€1,350 | +€621 | +31.5% |
| Financial income | 75/76B | €18,855 | €6,175 | -€12,680 | -67.3% |
| Recurring financial income | 75 | €18,855 | €6,175 | -€12,680 | -67.3% |
| Non-recurring financial income | 76B | €18,855 | €6,175 | -€12,680 | -67.3% |
| Financial charges | 65/66B | €94 | €46 | -€47 | -50.6% |
| Recurring financial charges | 65 | €94 | €46 | -€47 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €16,790 | €4,779 | -€12,011 | -71.5% |
| Income taxes | 67/77 | €2,606 | - | -€2,606 | |
| Profit (loss) for the period | 9904 | €14,184 | €4,779 | -€9,405 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,184 | €4,779 | -€9,405 | -66.3% |
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 28 October 2026 via checked.be.