BREUGELSE BEHEERSMAATSCHAPPIJ: 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.
BREUGELSE BEHEERSMAATSCHAPPIJ
Largest movements
- Cash +€65,439
up €65,439 (+62.4%), from €104,936 to €170,375
mainly Depreciation (+€82,708) and Net result for the year (+€45,944)
- Tangible fixed assets -€16,840
down €16,840 (-2.4%), from €693,616 to €676,776
of which Assets under construction and advance payments: -€302,242
- Receivables within one year +€13,784
up €13,784 (+88.0%), from €15,662 to €29,446
of which Trade receivables: +€15,043
- Reserves +€45,944
up €45,944 (+9.4%), from €487,553 to €533,496
of which Distributable reserves: +€45,944
- Trade debts +€18,629
up €18,629 (+52.0%), from €35,830 to €54,459
- Gross operating margin +€58,890
up €58,890 (+53.6%), from €109,888 to €168,779
- Depreciation +€29,137
up €29,137 (+54.4%), from €53,571 to €82,708
- Taxes +€9,837
up €9,837 (+68.4%), from €14,383 to €24,220
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 | €817,256 | €876,597 | +€59,341 | +7.3% |
| Fixed assets | 21/28 | €693,616 | €676,776 | -€16,840 | -2.4% |
| Tangible fixed assets | 22/27 | €693,616 | €676,776 | -€16,840 | -2.4% |
| Land and buildings | 22 | €277,722 | €257,614 | -€20,108 | -7.2% |
| Furniture and vehicles | 24 | €375 | - | -€375 | |
| Other tangible fixed assets | 26 | €113,278 | €419,162 | +€305,885 | +270% |
| Assets under construction and advance payments | 27 | €302,242 | - | -€302,242 | |
| Current assets | 29/58 | €123,640 | €199,821 | +€76,181 | +61.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,662 | €29,446 | +€13,784 | +88.0% |
| Trade receivables | 40 | €14,403 | €29,446 | +€15,043 | +104% |
| Other amounts receivable | 41 | €1,259 | - | -€1,259 | |
| Cash at bank and in hand | 54/58 | €104,936 | €170,375 | +€65,439 | +62.4% |
| Deferred charges and accrued income | 490/1 | €3,042 | - | -€3,042 | |
| Total equity and liabilities | 10/49 | €817,256 | €876,597 | +€59,341 | +7.3% |
| Equity | 10/15 | €549,553 | €595,496 | +€45,944 | +8.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €487,553 | €533,496 | +€45,944 | +9.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €481,353 | €527,296 | +€45,944 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €267,704 | €281,101 | +€13,397 | +5.0% |
| Amounts payable after more than one year | 17 | €195,000 | €195,000 | = | 0.0% |
| Other amounts payable | 178/9 | €195,000 | €195,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,104 | €77,766 | +€20,662 | +36.2% |
| Trade debts | 44 | €35,830 | €54,459 | +€18,629 | +52.0% |
| Suppliers | 440/4 | €35,830 | €54,459 | +€18,629 | +52.0% |
| Taxes, remuneration and social security | 45 | €14,201 | €21,224 | +€7,023 | +49.5% |
| Taxes | 450/3 | €14,201 | €21,224 | +€7,023 | +49.5% |
| Other amounts payable | 47/48 | €7,073 | €2,083 | -€4,990 | -70.5% |
| Accrued charges and deferred income | 492/3 | €15,600 | €8,335 | -€7,265 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,571 | €82,708 | +€29,137 | +54.4% |
| Other operating charges | 640/8 | €8,414 | €7,883 | -€530 | -6.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €109,888 | €168,779 | +€58,890 | +53.6% |
| Operating profit (loss) | 9901 | €47,903 | €78,187 | +€30,284 | +63.2% |
| Financial income | 75/76B | €607 | €692 | +€85 | +14.0% |
| Recurring financial income | 75 | €607 | €692 | +€85 | +14.0% |
| Financial charges | 65/66B | €7,879 | €8,716 | +€837 | +10.6% |
| Recurring financial charges | 65 | €7,879 | €8,716 | +€837 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €40,631 | €70,164 | +€29,532 | +72.7% |
| Income taxes | 67/77 | €14,383 | €24,220 | +€9,837 | +68.4% |
| Profit (loss) for the period | 9904 | €26,249 | €45,944 | +€19,695 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,249 | €45,944 | +€19,695 | +75.0% |
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 28 October 2026 via checked.be.