BREYNE: 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.
BREYNE
Largest movements
- Tangible fixed assets -€69,675
down €69,675 (-20.5%), from €339,229 to €269,554
of which Furniture and vehicles: -€63,733
- Current investments +€38,134
up €38,134 (+4.5%), from €845,176 to €883,310
- Receivables within one year -€31,875
down €31,875 (-26.1%), from €122,053 to €90,178
of which Other amounts receivable: -€39,263
- Trade debts -€214,162
down €214,162 (-69.0%), from €310,536 to €96,374
- Reserves +€155,676
up €155,676 (+15.3%), from €1.0m to €1.2m
of which Distributable reserves: +€155,676
- Gross operating margin +€55,305
up €55,305 (+24.3%), from €227,667 to €282,972
- Financial income -€22,568
down €22,568 (-33.1%), from €68,141 to €45,573
- Taxes +€11,288
up €11,288 (+26.8%), from €42,128 to €53,416
- Depreciation +€6,652
up €6,652 (+10.6%), from €63,023 to €69,675
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 | €1,359,667 | €1,304,348 | -€55,319 | -4.1% |
| Fixed assets | 21/28 | €339,229 | €269,554 | -€69,675 | -20.5% |
| Tangible fixed assets | 22/27 | €339,229 | €269,554 | -€69,675 | -20.5% |
| Plant, machinery and equipment | 23 | €5,780 | €4,525 | -€1,255 | -21.7% |
| Furniture and vehicles | 24 | €322,015 | €258,282 | -€63,733 | -19.8% |
| Other tangible fixed assets | 26 | €11,434 | €6,747 | -€4,687 | -41.0% |
| Current assets | 29/58 | €1,020,438 | €1,034,794 | +€14,356 | +1.4% |
| Amounts receivable within one year | 40/41 | €122,053 | €90,178 | -€31,875 | -26.1% |
| Trade receivables | 40 | €78,014 | €85,402 | +€7,388 | +9.5% |
| Other amounts receivable | 41 | €44,039 | €4,776 | -€39,263 | -89.2% |
| Current investments | 50/53 | €845,176 | €883,310 | +€38,134 | +4.5% |
| Cash at bank and in hand | 54/58 | €31,556 | €36,693 | +€5,137 | +16.3% |
| Deferred charges and accrued income | 490/1 | €21,653 | €24,613 | +€2,960 | +13.7% |
| Total equity and liabilities | 10/49 | €1,359,667 | €1,304,348 | -€55,319 | -4.1% |
| Equity | 10/15 | €1,034,924 | €1,190,600 | +€155,676 | +15.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,016,332 | €1,172,008 | +€155,676 | +15.3% |
| Tax-exempt reserves | 132 | €6,153 | €6,153 | = | 0.0% |
| Distributable reserves | 133 | €1,010,179 | €1,165,855 | +€155,676 | +15.4% |
| Amounts payable | 17/49 | €324,743 | €113,748 | -€210,995 | -65.0% |
| Amounts payable within one year | 42/48 | €324,743 | €113,748 | -€210,995 | -65.0% |
| Trade debts | 44 | €310,536 | €96,374 | -€214,162 | -69.0% |
| Suppliers | 440/4 | €310,536 | €96,374 | -€214,162 | -69.0% |
| Taxes, remuneration and social security | 45 | €14,207 | €17,374 | +€3,167 | +22.3% |
| Taxes | 450/3 | €8,359 | €9,903 | +€1,544 | +18.5% |
| Remuneration and social security | 454/9 | €5,848 | €7,471 | +€1,623 | +27.8% |
| Remuneration, social security and pensions | 62 | €15,427 | €16,004 | +€577 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,023 | €69,675 | +€6,652 | +10.6% |
| Other operating charges | 640/8 | €34,639 | €31,858 | -€2,781 | -8.0% |
| Gross operating margin | 9900 | €227,667 | €282,972 | +€55,305 | +24.3% |
| Operating profit (loss) | 9901 | €114,578 | €165,435 | +€50,857 | +44.4% |
| Financial income | 75/76B | €68,141 | €45,573 | -€22,568 | -33.1% |
| Recurring financial income | 75 | €68,141 | €45,573 | -€22,568 | -33.1% |
| Financial charges | 65/66B | €858 | €1,916 | +€1,058 | +123% |
| Recurring financial charges | 65 | €858 | €1,916 | +€1,058 | +123% |
| Profit (loss) for the period before taxes | 9903 | €181,861 | €209,092 | +€27,231 | +15.0% |
| Income taxes | 67/77 | €42,128 | €53,416 | +€11,288 | +26.8% |
| Profit (loss) for the period | 9904 | €139,733 | €155,676 | +€15,943 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €139,733 | €155,676 | +€15,943 | +11.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.