BRESTAR: 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.
BRESTAR
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€251,465
up €251,465 (+40.2%), from €624,909 to €876,374
- Trade debts -€235,593
down €235,593 (-89.8%), from €262,419 to €26,826
- Purchases and services -€375,289
no longer reported in 2025 (was €375,289)
- Financial charges -€34,519
down €34,519 (-62.1%), from €55,616 to €21,097
- Gross operating margin +€16,583
up €16,583, from -€10,867 to €5,716
- Financial income +€9,046
up €9,046 (+388%), from €2,333 to €11,379
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 | €3,064,548 | €3,075,250 | +€10,702 | +0.3% |
| Fixed assets | 21/28 | €2,532,978 | €2,532,978 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €635,309 | €635,309 | +€0 | 0.0% |
| Land and buildings | 22 | €635,309 | €635,309 | +€0 | 0.0% |
| Financial fixed assets | 28 | €1,897,669 | €1,897,669 | -€0 | 0.0% |
| Current assets | 29/58 | €531,570 | €542,272 | +€10,702 | +2.0% |
| Amounts receivable within one year | 40/41 | €520,968 | €524,932 | +€3,964 | +0.8% |
| Trade receivables | 40 | €290,400 | €25,410 | -€264,990 | -91.3% |
| Other amounts receivable | 41 | €230,568 | €499,522 | +€268,954 | +117% |
| Cash at bank and in hand | 54/58 | €10,602 | €17,340 | +€6,738 | +63.6% |
| Total equity and liabilities | 10/49 | €3,064,548 | €3,075,250 | +€10,702 | +0.3% |
| Equity | 10/15 | €2,173,356 | €2,167,654 | -€5,702 | -0.3% |
| Contributions | 10/11 | €1,247,815 | €1,247,814 | -€1 | 0.0% |
| Capital | 10 | €1,247,815 | €1,247,814 | -€1 | 0.0% |
| Issued capital | 100 | €1,247,815 | €1,247,814 | -€1 | 0.0% |
| Reserves | 13 | €1,095,941 | €1,095,940 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €124,782 | €124,781 | -€1 | 0.0% |
| Legal reserve | 130 | €124,782 | €124,781 | -€1 | 0.0% |
| Distributable reserves | 133 | €971,159 | €971,159 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,400 | -€176,101 | -€5,701 | -3.3% |
| Amounts payable | 17/49 | €891,192 | €907,596 | +€16,404 | +1.8% |
| Amounts payable within one year | 42/48 | €891,192 | €907,596 | +€16,404 | +1.8% |
| Trade debts | 44 | €262,419 | €26,826 | -€235,593 | -89.8% |
| Suppliers | 440/4 | €262,419 | €26,826 | -€235,593 | -89.8% |
| Taxes, remuneration and social security | 45 | €3,864 | €4,397 | +€533 | +13.8% |
| Taxes | 450/3 | €3,864 | €4,397 | +€533 | +13.8% |
| Other amounts payable | 47/48 | €624,909 | €876,374 | +€251,465 | +40.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €375,289 | - | -€375,289 | |
| Remuneration, social security and pensions | 62 | €466 | €504 | +€38 | +8.2% |
| Other operating charges | 640/8 | €1,174 | €1,195 | +€21 | +1.8% |
| Gross operating margin | 9900 | -€10,867 | €5,716 | +€16,583 | |
| Operating profit (loss) | 9901 | -€12,507 | €4,017 | +€16,524 | |
| Financial income | 75/76B | €2,333 | €11,379 | +€9,046 | +388% |
| Recurring financial income | 75 | €2,333 | €11,379 | +€9,046 | +388% |
| Financial charges | 65/66B | €55,616 | €21,097 | -€34,519 | -62.1% |
| Recurring financial charges | 65 | €55,616 | €21,097 | -€34,519 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | -€65,790 | -€5,702 | +€60,088 | +91.3% |
| Profit (loss) for the period | 9904 | -€65,790 | -€5,702 | +€60,088 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,790 | -€5,702 | +€60,088 | +91.3% |
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 23 October 2026 via checked.be.