BREUER & DION: 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.
BREUER & DION
Largest movements
- Cash -€53,679
down €53,679 (-14.7%), from €365,675 to €311,996
mainly Contributions, distributions and other (-€200,880) and Other debts (-€75,894)
- Tangible fixed assets -€36,534
down €36,534 (-6.4%), from €569,521 to €532,987
of which Furniture and vehicles: -€18,661
- Other debts -€75,894
down €75,894 (-27.4%), from €276,774 to €200,880
- Profit (loss) carried forward +€34,865
up €34,865 (+33.2%), from €105,121 to €139,986
- Tax, wage and social debts -€28,447
down €28,447 (-28.1%), from €101,137 to €72,690
of which Taxes: -€30,928
- Debts after one year -€27,474
down €27,474 (-6.1%), from €452,116 to €424,642
- Gross operating margin +€159,495
up €159,495 (+34.3%), from €464,404 to €623,899
- Other operating charges -€46,773
down €46,773 (-89.5%), from €52,255 to €5,482
- Taxes +€46,751
up €46,751 (+131%), from €35,636 to €82,387
- Staff costs +€22,923
up €22,923 (+10.5%), from €218,627 to €241,550
- Depreciation +€10,750
up €10,750 (+33.3%), from €32,266 to €43,016
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 | €1,026,025 | €935,769 | -€90,255 | -8.8% |
| Fixed assets | 21/28 | €569,521 | €532,987 | -€36,534 | -6.4% |
| Tangible fixed assets | 22/27 | €569,521 | €532,987 | -€36,534 | -6.4% |
| Land and buildings | 22 | €499,763 | €481,891 | -€17,873 | -3.6% |
| Furniture and vehicles | 24 | €69,758 | €51,096 | -€18,661 | -26.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €456,503 | €402,782 | -€53,721 | -11.8% |
| Amounts receivable within one year | 40/41 | €74,562 | €66,877 | -€7,685 | -10.3% |
| Trade receivables | 40 | €74,562 | €59,264 | -€15,298 | -20.5% |
| Other amounts receivable | 41 | €0 | €7,613 | +€7,613 | |
| Cash at bank and in hand | 54/58 | €365,675 | €311,996 | -€53,679 | -14.7% |
| Deferred charges and accrued income | 490/1 | €16,267 | €23,910 | +€7,643 | +47.0% |
| Total equity and liabilities | 10/49 | €1,026,025 | €935,769 | -€90,255 | -8.8% |
| Equity | 10/15 | €125,581 | €160,446 | +€34,865 | +27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,121 | €139,986 | +€34,865 | +33.2% |
| Amounts payable | 17/49 | €900,443 | €775,323 | -€125,120 | -13.9% |
| Amounts payable after more than one year | 17 | €452,116 | €424,642 | -€27,474 | -6.1% |
| Financial debts | 170/4 | €452,116 | €424,642 | -€27,474 | -6.1% |
| Amounts payable within one year | 42/48 | €448,327 | €350,681 | -€97,646 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €26,523 | €27,474 | +€951 | +3.6% |
| Trade debts | 44 | €43,893 | €49,637 | +€5,744 | +13.1% |
| Suppliers | 440/4 | €43,893 | €49,637 | +€5,744 | +13.1% |
| Taxes, remuneration and social security | 45 | €101,137 | €72,690 | -€28,447 | -28.1% |
| Taxes | 450/3 | €68,596 | €37,668 | -€30,928 | -45.1% |
| Remuneration and social security | 454/9 | €32,540 | €35,022 | +€2,481 | +7.6% |
| Other amounts payable | 47/48 | €276,774 | €200,880 | -€75,894 | -27.4% |
| Remuneration, social security and pensions | 62 | €218,627 | €241,550 | +€22,923 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,266 | €43,016 | +€10,750 | +33.3% |
| Other operating charges | 640/8 | €52,255 | €5,482 | -€46,773 | -89.5% |
| Gross operating margin | 9900 | €464,404 | €623,899 | +€159,495 | +34.3% |
| Operating profit (loss) | 9901 | €161,256 | €333,851 | +€172,595 | +107% |
| Financial income | 75/76B | €20 | €998 | +€979 | +5,011% |
| Recurring financial income | 75 | €20 | €998 | +€979 | +5,011% |
| Financial charges | 65/66B | €12,808 | €16,717 | +€3,909 | +30.5% |
| Recurring financial charges | 65 | €12,808 | €16,717 | +€3,909 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €148,468 | €318,132 | +€169,664 | +114% |
| Income taxes | 67/77 | €35,636 | €82,387 | +€46,751 | +131% |
| Profit (loss) for the period | 9904 | €112,832 | €235,745 | +€122,913 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €112,832 | €235,745 | +€122,913 | +109% |
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 29 October 2026 via checked.be.