BRESSERS DRIES: 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.
BRESSERS DRIES
Largest movements
- Cash +€849,233
up €849,233 (+688%), from €123,409 to €972,641
mainly Current investments (+€650,000) and Net result for the year (+€477,941)
- Current investments -€650,000
no longer reported in 2025 (was €650,000)
- Receivables within one year -€37,764
no longer reported in 2025 (was €37,764)
- Financial fixed assets -€12,066
down €12,066 (-70.7%), from €17,066 to €5,000
- Reserves +€476,417
up €476,417 (+217%), from €219,780 to €696,198
- Other debts -€358,135
down €358,135 (-58.7%), from €609,829 to €251,694
- Tax, wage and social debts +€17,391
up €17,391 (+25.7%), from €67,558 to €84,949
- Financial income +€192,020
up €192,020 (+2,054%), from €9,351 to €201,371
of which Financial income: +€161,795
- Gross operating margin +€144,663
up €144,663 (+45.6%), from €317,118 to €461,782
- Taxes +€81,317
up €81,317 (+106%), from €77,041 to €158,358
- Financial charges +€14,657
up €14,657 (+1,043%), from €1,405 to €16,062
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 | €926,370 | €1,066,856 | +€140,486 | +15.2% |
| Fixed assets | 21/28 | €62,161 | €41,171 | -€20,990 | -33.8% |
| Tangible fixed assets | 22/27 | €45,095 | €36,171 | -€8,924 | -19.8% |
| Plant, machinery and equipment | 23 | €17,490 | €17,490 | = | 0.0% |
| Furniture and vehicles | 24 | €24,942 | €16,837 | -€8,105 | -32.5% |
| Other tangible fixed assets | 26 | €2,663 | €1,845 | -€818 | -30.7% |
| Financial fixed assets | 28 | €17,066 | €5,000 | -€12,066 | -70.7% |
| Current assets | 29/58 | €864,209 | €1,025,685 | +€161,475 | +18.7% |
| Amounts receivable after more than one year | 29 | €52,839 | €52,839 | = | 0.0% |
| Trade receivables | 290 | €52,839 | €52,839 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,764 | - | -€37,764 | |
| Other amounts receivable | 41 | €37,764 | - | -€37,764 | |
| Current investments | 50/53 | €650,000 | - | -€650,000 | |
| Cash at bank and in hand | 54/58 | €123,409 | €972,641 | +€849,233 | +688% |
| Deferred charges and accrued income | 490/1 | €197 | €204 | +€7 | +3.4% |
| Total equity and liabilities | 10/49 | €926,370 | €1,066,856 | +€140,486 | +15.2% |
| Equity | 10/15 | €238,380 | €714,798 | +€476,417 | +200% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €219,780 | €696,198 | +€476,417 | +217% |
| Distributable reserves | 133 | €219,780 | €696,198 | +€476,417 | +217% |
| Amounts payable | 17/49 | €687,990 | €352,058 | -€335,932 | -48.8% |
| Amounts payable within one year | 42/48 | €687,990 | €352,058 | -€335,932 | -48.8% |
| Financial debts | 43 | €6,333 | €13,047 | +€6,714 | +106% |
| Credit institutions | 430/8 | - | €547 | +€547 | |
| Other loans | 439 | €6,333 | €12,500 | +€6,167 | +97.4% |
| Trade debts | 44 | €4,270 | €2,369 | -€1,902 | -44.5% |
| Suppliers | 440/4 | €4,270 | €2,369 | -€1,902 | -44.5% |
| Taxes, remuneration and social security | 45 | €67,558 | €84,949 | +€17,391 | +25.7% |
| Taxes | 450/3 | €67,558 | €84,949 | +€17,391 | +25.7% |
| Other amounts payable | 47/48 | €609,829 | €251,694 | -€358,135 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,849 | €9,893 | +€4,043 | +69.1% |
| Other operating charges | 640/8 | €889 | €899 | +€10 | +1.1% |
| Gross operating margin | 9900 | €317,118 | €461,782 | +€144,663 | +45.6% |
| Operating profit (loss) | 9901 | €310,380 | €450,991 | +€140,611 | +45.3% |
| Financial income | 75/76B | €9,351 | €201,371 | +€192,020 | +2,054% |
| Recurring financial income | 75 | €9,351 | €171,145 | +€161,795 | +1,730% |
| Non-recurring financial income | 76B | - | €30,225 | +€30,225 | |
| Financial charges | 65/66B | €1,405 | €16,062 | +€14,657 | +1,043% |
| Recurring financial charges | 65 | €1,405 | €16,062 | +€14,657 | +1,043% |
| Profit (loss) for the period before taxes | 9903 | €318,325 | €636,299 | +€317,974 | +99.9% |
| Income taxes | 67/77 | €77,041 | €158,358 | +€81,317 | +106% |
| Profit (loss) for the period | 9904 | €241,284 | €477,941 | +€236,658 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €241,284 | €477,941 | +€236,658 | +98.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.