BREYE DIRK: 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.
BREYE DIRK
Largest movements
- Tangible fixed assets +€93,529
up €93,529 (+10,497%), from €891 to €94,420
- Receivables within one year -€56,541
down €56,541 (-60.8%), from €93,018 to €36,477
of which Other amounts receivable: -€70,591
- Cash -€7,146
down €7,146 (-88.7%), from €8,052 to €906
mainly Investment in fixed assets (net) (-€101,276) and Net result for the year (-€13,572)
- Other debts +€23,672
up €23,672 (+613%), from €3,865 to €27,536
- Profit (loss) carried forward -€13,572
down €13,572 (-151%), from -€8,974 to -€22,545
- Debts after one year +€13,307
up €13,307 (+34.1%), from €39,074 to €52,381
- Short-term financial debts +€7,552
new in 2025: €7,552
- Gross operating margin +€11,047
up €11,047 (+95.8%), from -€11,530 to -€483
- Depreciation +€7,463
up €7,463 (+2,628%), from €284 to €7,747
- Other operating charges -€6,902
down €6,902 (-84.9%), from €8,132 to €1,230
- Financial charges -€364
down €364 (-8.4%), from €4,330 to €3,966
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 | €113,541 | €143,383 | +€29,842 | +26.3% |
| Fixed assets | 21/28 | €891 | €94,420 | +€93,529 | +10,497% |
| Tangible fixed assets | 22/27 | €891 | €94,420 | +€93,529 | +10,497% |
| Furniture and vehicles | 24 | €891 | €94,420 | +€93,529 | +10,497% |
| Current assets | 29/58 | €112,650 | €48,963 | -€63,687 | -56.5% |
| Amounts receivable within one year | 40/41 | €93,018 | €36,477 | -€56,541 | -60.8% |
| Trade receivables | 40 | €20,144 | €34,194 | +€14,050 | +69.7% |
| Other amounts receivable | 41 | €72,874 | €2,283 | -€70,591 | -96.9% |
| Cash at bank and in hand | 54/58 | €8,052 | €906 | -€7,146 | -88.7% |
| Deferred charges and accrued income | 490/1 | €11,580 | €11,580 | = | 0.0% |
| Total equity and liabilities | 10/49 | €113,541 | €143,383 | +€29,842 | +26.3% |
| Equity | 10/15 | €39,005 | €25,433 | -€13,572 | -34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,379 | €29,379 | = | 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% |
| Distributable reserves | 133 | €27,519 | €27,519 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,974 | -€22,545 | -€13,572 | -151% |
| Amounts payable | 17/49 | €74,536 | €117,950 | +€43,414 | +58.2% |
| Amounts payable after more than one year | 17 | €39,074 | €52,381 | +€13,307 | +34.1% |
| Financial debts | 170/4 | €39,074 | €52,381 | +€13,307 | +34.1% |
| Amounts payable within one year | 42/48 | €35,462 | €65,569 | +€30,107 | +84.9% |
| Current portion of amounts payable after more than one year | 42 | €13,609 | €13,283 | -€326 | -2.4% |
| Financial debts | 43 | - | €7,552 | +€7,552 | |
| Credit institutions | 430/8 | - | €7,552 | +€7,552 | |
| Trade debts | 44 | €4,147 | €3,299 | -€848 | -20.4% |
| Suppliers | 440/4 | €4,147 | €3,299 | -€848 | -20.4% |
| Taxes, remuneration and social security | 45 | €13,842 | €13,899 | +€58 | +0.4% |
| Taxes | 450/3 | €13,842 | €13,899 | +€58 | +0.4% |
| Other amounts payable | 47/48 | €3,865 | €27,536 | +€23,672 | +613% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €7,747 | +€7,463 | +2,628% |
| Other operating charges | 640/8 | €8,132 | €1,230 | -€6,902 | -84.9% |
| Non-recurring operating charges | 66A | €13,210 | €0 | -€13,210 | -100% |
| Gross operating margin | 9900 | -€11,530 | -€483 | +€11,047 | +95.8% |
| Operating profit (loss) | 9901 | -€33,155 | -€9,460 | +€23,696 | +71.5% |
| Financial income | 75/76B | €9 | €1 | -€8 | -89.9% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -89.9% |
| Financial charges | 65/66B | €4,330 | €3,966 | -€364 | -8.4% |
| Recurring financial charges | 65 | €4,330 | €3,966 | -€364 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,476 | -€13,425 | +€24,051 | +64.2% |
| Income taxes | 67/77 | €84 | €147 | +€63 | +74.6% |
| Profit (loss) for the period | 9904 | -€37,560 | -€13,572 | +€23,989 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,560 | -€13,572 | +€23,989 | +63.9% |
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 20 October 2026 via checked.be.