BRESTOM: what changed
Two fiscal 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.
BRESTOM
Largest movements
- Cash +€21,851
up €21,851 (+116.4%), from €18,780 to €40,630
mainly Net result for the year (+€15,285) and Depreciation (+€2,739)
- Stocks and contracts -€1,113
down €1,113 (-34.6%), from €3,221 to €2,108
- Tangible fixed assets -€607
down €607 (-4.9%), from €12,359 to €11,751
of which Other tangible fixed assets: -€992
- Reserves +€15,285
up €15,285 (+71.3%), from €21,437 to €36,722
of which Distributable reserves: +€15,285
- Tax, wage and social debts +€2,399
up €2,399 (+138.8%), from €1,728 to €4,128
of which Taxes: +€1,355
- Trade debts +€2,127
up €2,127 (+151.9%), from €1,401 to €3,528
- Other debts +€857
up €857 (+23.9%), from €3,593 to €4,450
- Gross operating margin +€11,201
up €11,201 (+20.8%), from €53,937 to €65,138
- Staff costs +€6,395
up €6,395 (+18.0%), from €35,539 to €41,934
- Taxes +€2,196
up €2,196, from €0 to €2,196
- Other operating charges -€782
down €782 (-20.9%), from €3,740 to €2,958
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 | €34,359 | €55,027 | +€20,668 | +60.2% |
| Fixed assets | 21/28 | €12,359 | €11,751 | -€607 | -4.9% |
| Tangible fixed assets | 22/27 | €12,359 | €11,751 | -€607 | -4.9% |
| Plant, machinery and equipment | 23 | €7,945 | €8,467 | +€522 | +6.6% |
| Furniture and vehicles | 24 | €447 | €309 | -€138 | -30.8% |
| Other tangible fixed assets | 26 | €3,967 | €2,975 | -€992 | -25.0% |
| Current assets | 29/58 | €22,000 | €43,276 | +€21,276 | +96.7% |
| Stocks and contracts in progress | 3 | €3,221 | €2,108 | -€1,113 | -34.6% |
| Stocks | 30/36 | €3,221 | €2,108 | -€1,113 | -34.6% |
| Amounts receivable within one year | 40/41 | €0 | €538 | +€538 | |
| Other amounts receivable | 41 | €0 | €538 | +€538 | |
| Cash at bank and in hand | 54/58 | €18,780 | €40,630 | +€21,851 | +116.4% |
| Total equity and liabilities | 10/49 | €34,359 | €55,027 | +€20,668 | +60.2% |
| Equity | 10/15 | €27,637 | €42,922 | +€15,285 | +55.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,437 | €36,722 | +€15,285 | +71.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,640 | €12,640 | = | 0.0% |
| Distributable reserves | 133 | €6,937 | €22,222 | +€15,285 | +220.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,722 | €12,106 | +€5,384 | +80.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,722 | €12,106 | +€5,384 | +80.1% |
| Trade debts | 44 | €1,401 | €3,528 | +€2,127 | +151.9% |
| Suppliers | 440/4 | €1,401 | €3,528 | +€2,127 | +151.9% |
| Taxes, remuneration and social security | 45 | €1,728 | €4,128 | +€2,399 | +138.8% |
| Taxes | 450/3 | €173 | €1,528 | +€1,355 | +783.4% |
| Remuneration and social security | 454/9 | €1,555 | €2,599 | +€1,044 | +67.1% |
| Other amounts payable | 47/48 | €3,593 | €4,450 | +€857 | +23.9% |
| Remuneration, social security and pensions | 62 | €35,539 | €41,934 | +€6,395 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,739 | +€340 | +14.2% |
| Other operating charges | 640/8 | €3,740 | €2,958 | -€782 | -20.9% |
| Gross operating margin | 9900 | €53,937 | €65,138 | +€11,201 | +20.8% |
| Operating profit (loss) | 9901 | €12,258 | €17,506 | +€5,249 | +42.8% |
| Financial income | 75/76B | €17 | €73 | +€57 | +334.9% |
| Recurring financial income | 75 | €17 | €73 | +€57 | +334.9% |
| Financial charges | 65/66B | €195 | €99 | -€96 | -49.3% |
| Recurring financial charges | 65 | €195 | €99 | -€96 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €12,079 | €17,481 | +€5,401 | +44.7% |
| Income taxes | 67/77 | €0 | €2,196 | +€2,196 | |
| Profit (loss) for the period | 9904 | €12,079 | €15,285 | +€3,205 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,079 | €15,285 | +€3,205 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.