BREUER GROUP: 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 GROUP
Largest movements
- Cash +€37,606
up €37,606 (+278%), from €13,511 to €51,117
mainly Depreciation (+€29,068) and Debts after one year (+€22,341)
- Tangible fixed assets -€29,068
down €29,068 (-9.6%), from €303,808 to €274,739
of which Land and buildings: -€19,594
- Deferred charges and accrued income -€6,800
down €6,800 (-40.0%), from €17,000 to €10,200
- Other debts -€32,092
down €32,092 (-80.4%), from €39,892 to €7,800
- Debts after one year +€22,341
up €22,341 (+9.2%), from €242,000 to €264,341
of which Other amounts payable: +€34,341
- Profit (loss) carried forward +€10,534
up €10,534 (+54.9%), from €19,186 to €29,721
- Gross operating margin +€16,028
up €16,028 (+46.7%), from €34,326 to €50,354
- Depreciation -€1,210
down €1,210 (-4.0%), from €30,278 to €29,068
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 | €334,319 | €336,056 | +€1,738 | +0.5% |
| Fixed assets | 21/28 | €303,808 | €274,739 | -€29,068 | -9.6% |
| Tangible fixed assets | 22/27 | €303,808 | €274,739 | -€29,068 | -9.6% |
| Land and buildings | 22 | €270,947 | €251,353 | -€19,594 | -7.2% |
| Plant, machinery and equipment | 23 | €20,924 | €14,715 | -€6,208 | -29.7% |
| Furniture and vehicles | 24 | €11,937 | €8,671 | -€3,266 | -27.4% |
| Current assets | 29/58 | €30,511 | €61,317 | +€30,806 | +101% |
| Cash at bank and in hand | 54/58 | €13,511 | €51,117 | +€37,606 | +278% |
| Deferred charges and accrued income | 490/1 | €17,000 | €10,200 | -€6,800 | -40.0% |
| Total equity and liabilities | 10/49 | €334,319 | €336,056 | +€1,738 | +0.5% |
| Equity | 10/15 | €39,646 | €50,181 | +€10,534 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,186 | €29,721 | +€10,534 | +54.9% |
| Amounts payable | 17/49 | €294,672 | €285,876 | -€8,797 | -3.0% |
| Amounts payable after more than one year | 17 | €242,000 | €264,341 | +€22,341 | +9.2% |
| Financial debts | 170/4 | €69,000 | €57,000 | -€12,000 | -17.4% |
| Other amounts payable | 178/9 | €173,000 | €207,341 | +€34,341 | +19.9% |
| Amounts payable within one year | 42/48 | €52,672 | €21,534 | -€31,138 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €780 | €1,734 | +€954 | +122% |
| Taxes | 450/3 | €780 | €1,734 | +€954 | +122% |
| Other amounts payable | 47/48 | €39,892 | €7,800 | -€32,092 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,278 | €29,068 | -€1,210 | -4.0% |
| Other operating charges | 640/8 | €6,360 | €6,619 | +€258 | +4.1% |
| Gross operating margin | 9900 | €34,326 | €50,354 | +€16,028 | +46.7% |
| Operating profit (loss) | 9901 | -€2,313 | €14,667 | +€16,980 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,679 | €4,133 | +€453 | +12.3% |
| Recurring financial charges | 65 | €3,679 | €4,133 | +€453 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,992 | €10,534 | +€16,527 | |
| Profit (loss) for the period | 9904 | -€5,992 | €10,534 | +€16,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,992 | €10,534 | +€16,527 |
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 22 October 2026 via checked.be.