DE BREMSTRUIK: 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.
What changed
DE BREMSTRUIK
NACE 10.720, Manufacture of rusks, biscuits and preserved pastry goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€41,087
2024 · -€24,884-€16,203
Equity
€1.2m
2024 · €1.2m-€41,087
Cash
€308,887
2024 · €123,766+€185,121
Balance sheet total
€1.3m
2024 · €1.3m-€51,918
Largest movements
Assets
- Current investments -€243,491
down €243,491 (-25.8%), from €943,314 to €699,823
- Cash +€185,121
up €185,121 (+150%), from €123,766 to €308,887
mainly Current investments (+€243,491) and Depreciation (+€24,358)
Equity and liabilities
- Profit (loss) carried forward -€41,087
down €41,087 (-9.6%), from €429,524 to €388,436
Income statement
- Purchases and services -€8,989
down €8,989 (-7.2%), from €125,472 to €116,484
- Financial income -€7,205
down €7,205 (-25.7%), from €28,023 to €20,818
of which Financial income: -€3,759
- Depreciation +€2,846
up €2,846 (+13.2%), from €21,512 to €24,358
- Gross operating margin +€2,411
up €2,411 (+10.3%), from -€23,470 to -€21,059
- Turnover -€1,819
down €1,819 (-2.1%), from €86,051 to €84,232
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.
Result 2024
-€24,884
Gross operating margin
+€2,411
Depreciation
-€2,846
Other operating charges
+€899
Other operating items
-€10,493
Financial income
-€7,205
Financial charges
+€1,030
Result 2025
-€41,087
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€27,766
Investment
+€218,887
Financing
-€6,000
Cash 2024
€123,766
From operations (derived)
-€27,766
Net result for the year
-€41,087
Depreciation
+€24,358
Stocks and contracts
-€6,701
Receivables within one year
-€1,224
Deferred charges and accrued income
+€1,719
Provisions
-€964
Trade debts
-€5,712
Tax, wage and social debts
-€795
Accrued charges and deferred income
+€2,640
Investment (derived)
+€218,887
Investment in fixed assets (net)
-€24,604
Current investments
+€243,491
Financing
-€6,000
Debts after one year
-€6,000
Cash 2025
€308,887
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,334,685 | €1,282,766 | -€51,918 | -3.9% |
| Fixed assets | 21/28 | €235,632 | €235,878 | +€246 | +0.1% |
| Tangible fixed assets | 22/27 | €235,632 | €235,878 | +€246 | +0.1% |
| Land and buildings | 22 | €230,511 | €230,102 | -€409 | -0.2% |
| Plant, machinery and equipment | 23 | €1,437 | €2,996 | +€1,559 | +109% |
| Furniture and vehicles | 24 | €3,684 | €2,779 | -€905 | -24.6% |
| Current assets | 29/58 | €1,099,053 | €1,046,889 | -€52,164 | -4.7% |
| Stocks and contracts in progress | 3 | €24,799 | €31,500 | +€6,701 | +27.0% |
| Stocks | 30/36 | €24,799 | €31,500 | +€6,701 | +27.0% |
| Amounts receivable within one year | 40/41 | €1,694 | €2,919 | +€1,224 | +72.2% |
| Trade receivables | 40 | €1,694 | €609 | -€1,086 | -64.1% |
| Other amounts receivable | 41 | - | €2,310 | +€2,310 | |
| Current investments | 50/53 | €943,314 | €699,823 | -€243,491 | -25.8% |
| Cash at bank and in hand | 54/58 | €123,766 | €308,887 | +€185,121 | +150% |
| Deferred charges and accrued income | 490/1 | €5,479 | €3,760 | -€1,719 | -31.4% |
| Total equity and liabilities | 10/49 | €1,334,685 | €1,282,766 | -€51,918 | -3.9% |
| Equity | 10/15 | €1,200,506 | €1,159,419 | -€41,087 | -3.4% |
| Contributions | 10/11 | €770,983 | €770,983 | = | 0.0% |
| Capital | 10 | €770,983 | €770,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €429,524 | €388,436 | -€41,087 | -9.6% |
| Provisions and deferred taxes | 16 | €90,884 | €89,920 | -€964 | -1.1% |
| Provisions for liabilities and charges | 160/5 | €90,884 | €89,920 | -€964 | -1.1% |
| Major repairs and maintenance | 162 | €90,884 | €89,920 | -€964 | -1.1% |
| Amounts payable | 17/49 | €43,294 | €33,427 | -€9,867 | -22.8% |
| Amounts payable after more than one year | 17 | €28,000 | €22,000 | -€6,000 | -21.4% |
| Financial debts | 170/4 | €28,000 | €22,000 | -€6,000 | -21.4% |
| Amounts payable within one year | 42/48 | €15,294 | €8,787 | -€6,507 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €7,799 | €2,087 | -€5,712 | -73.2% |
| Suppliers | 440/4 | €7,799 | €2,087 | -€5,712 | -73.2% |
| Taxes, remuneration and social security | 45 | €1,495 | €700 | -€795 | -53.2% |
| Taxes | 450/3 | €1,495 | €700 | -€795 | -53.2% |
| Accrued charges and deferred income | 492/3 | - | €2,640 | +€2,640 | |
| Turnover | 70 | €86,051 | €84,232 | -€1,819 | -2.1% |
| Membership fees, donations, legacies and grants | 73 | €15,951 | €11,192 | -€4,759 | -29.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €125,472 | €116,484 | -€8,989 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,512 | €24,358 | +€2,846 | +13.2% |
| Other operating charges | 640/8 | €12,940 | €12,041 | -€899 | -7.0% |
| Gross operating margin | 9900 | -€23,470 | -€21,059 | +€2,411 | +10.3% |
| Operating profit (loss) | 9901 | -€46,466 | -€56,494 | -€10,028 | -21.6% |
| Financial income | 75/76B | €28,023 | €20,818 | -€7,205 | -25.7% |
| Recurring financial income | 75 | €19,739 | €15,980 | -€3,759 | -19.0% |
| Non-recurring financial income | 76B | €8,283 | €4,838 | -€3,445 | -41.6% |
| Financial charges | 65/66B | €6,441 | €5,411 | -€1,030 | -16.0% |
| Recurring financial charges | 65 | €6,441 | €5,411 | -€1,030 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,884 | -€41,087 | -€16,203 | -65.1% |
| Profit (loss) for the period | 9904 | -€24,884 | -€41,087 | -€16,203 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,884 | -€41,087 | -€16,203 | -65.1% |
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 14 October 2026 via checked.be.