BRZOSKA-CONSTRUCTION: 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.
BRZOSKA-CONSTRUCTION
Largest movements
- Receivables within one year -€68,719
down €68,719 (-37.5%), from €183,153 to €114,434
of which Trade receivables: -€75,091
- Tangible fixed assets +€17,258
up €17,258 (+472.9%), from €3,649 to €20,907
of which Furniture and vehicles: +€17,664
- Cash +€6,239
up €6,239 (+15.4%), from €40,466 to €46,705
mainly Receivables within one year (+€68,719) and Trade debts (+€13,095)
- Profit (loss) carried forward -€42,384
down €42,384 (-38.2%), from €110,961 to €68,578
- Other debts -€15,933
down €15,933 (-20.6%), from €77,445 to €61,512
- Trade debts +€13,095
up €13,095 (+71.2%), from €18,402 to €31,496
- Other operating charges +€120,662
up €120,662 (+5943.0%), from €2,030 to €122,692
- Gross operating margin +€73,996
up €73,996 (+413.9%), from €17,878 to €91,874
- Depreciation +€4,214
up €4,214 (+155.6%), from €2,708 to €6,922
- Financial charges -€1,709
down €1,709 (-47.6%), from €3,592 to €1,883
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.
Cash bridge derived
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 | €227,268 | €182,046 | -€45,222 | -19.9% |
| Fixed assets | 21/28 | €3,649 | €20,907 | +€17,258 | +472.9% |
| Tangible fixed assets | 22/27 | €3,649 | €20,907 | +€17,258 | +472.9% |
| Plant, machinery and equipment | 23 | €1,570 | €1,163 | -€407 | -25.9% |
| Furniture and vehicles | 24 | €2,080 | €19,744 | +€17,664 | +849.4% |
| Current assets | 29/58 | €223,619 | €161,139 | -€62,480 | -27.9% |
| Amounts receivable within one year | 40/41 | €183,153 | €114,434 | -€68,719 | -37.5% |
| Trade receivables | 40 | €175,464 | €100,373 | -€75,091 | -42.8% |
| Other amounts receivable | 41 | €7,689 | €14,061 | +€6,372 | +82.9% |
| Cash at bank and in hand | 54/58 | €40,466 | €46,705 | +€6,239 | +15.4% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €227,268 | €182,046 | -€45,222 | -19.9% |
| Equity | 10/15 | €131,421 | €89,038 | -€42,384 | -32.3% |
| 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 | €110,961 | €68,578 | -€42,384 | -38.2% |
| Amounts payable | 17/49 | €95,847 | €93,008 | -€2,838 | -3.0% |
| Amounts payable within one year | 42/48 | €95,847 | €93,008 | -€2,838 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €18,402 | €31,496 | +€13,095 | +71.2% |
| Suppliers | 440/4 | €18,402 | €31,496 | +€13,095 | +71.2% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €77,445 | €61,512 | -€15,933 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €6,922 | +€4,214 | +155.6% |
| Other operating charges | 640/8 | €2,030 | €122,692 | +€120,662 | +5943.0% |
| Gross operating margin | 9900 | €17,878 | €91,874 | +€73,996 | +413.9% |
| Operating profit (loss) | 9901 | €13,140 | -€37,740 | -€50,880 | |
| Financial income | 75/76B | €101 | €2 | -€98 | -97.6% |
| Recurring financial income | 75 | €101 | €2 | -€98 | -97.6% |
| Financial charges | 65/66B | €3,592 | €1,883 | -€1,709 | -47.6% |
| Recurring financial charges | 65 | €3,592 | €1,883 | -€1,709 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €9,649 | -€39,621 | -€49,270 | |
| Income taxes | 67/77 | €3,527 | €2,763 | -€764 | -21.7% |
| Profit (loss) for the period | 9904 | €6,122 | -€42,384 | -€48,506 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,122 | -€42,384 | -€48,506 |
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 10 October 2026 via checked.be.