DE BRES: what changed
Two fiscal 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.
DE BRES
Largest movements
- Receivables within one year +€52,254
up €52,254 (+18.3%), from €285,717 to €337,971
of which Other amounts receivable: +€48,780
- Cash -€40,399
down €40,399 (-8.7%), from €462,723 to €422,324
mainly Receivables within one year (-€52,254) and Accrued charges and deferred income (-€558)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€570,161
down €570,161 (-98.6%), from €578,384 to €8,223
- Taxes -€53,787
down €53,787 (-97.7%), from €55,074 to €1,287
- Depreciation -€25,652
no longer reported in 2025 (was €25,652)
- Staff costs -€24,707
no longer reported in 2025 (was €24,707)
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 | €761,892 | €772,076 | +€10,185 | +1.3% |
| Fixed assets | 21/28 | €11,782 | €11,782 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,782 | €11,782 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,782 | €11,782 | = | 0.0% |
| Current assets | 29/58 | €750,110 | €760,295 | +€10,185 | +1.4% |
| Amounts receivable within one year | 40/41 | €285,717 | €337,971 | +€52,254 | +18.3% |
| Trade receivables | 40 | - | €3,474 | +€3,474 | |
| Other amounts receivable | 41 | €285,717 | €334,497 | +€48,780 | +17.1% |
| Cash at bank and in hand | 54/58 | €462,723 | €422,324 | -€40,399 | -8.7% |
| Deferred charges and accrued income | 490/1 | €1,670 | - | -€1,670 | |
| Total equity and liabilities | 10/49 | €761,892 | €772,076 | +€10,185 | +1.3% |
| Equity | 10/15 | €705,561 | €709,152 | +€3,591 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €686,969 | €690,560 | +€3,591 | +0.5% |
| Distributable reserves | 133 | €686,969 | €690,560 | +€3,591 | +0.5% |
| Amounts payable | 17/49 | €56,331 | €62,924 | +€6,593 | +11.7% |
| Amounts payable within one year | 42/48 | €55,773 | €62,924 | +€7,151 | +12.8% |
| Trade debts | 44 | - | €5,459 | +€5,459 | |
| Suppliers | 440/4 | - | €5,459 | +€5,459 | |
| Taxes, remuneration and social security | 45 | €55,773 | €57,466 | +€1,693 | +3.0% |
| Taxes | 450/3 | €55,773 | €57,466 | +€1,693 | +3.0% |
| Accrued charges and deferred income | 492/3 | €558 | - | -€558 | |
| Remuneration, social security and pensions | 62 | €24,707 | - | -€24,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,652 | - | -€25,652 | |
| Other operating charges | 640/8 | €5,206 | €3,242 | -€1,964 | -37.7% |
| Gross operating margin | 9900 | €578,384 | €8,223 | -€570,161 | -98.6% |
| Operating profit (loss) | 9901 | €522,819 | €4,981 | -€517,838 | -99.0% |
| Financial income | 75/76B | €239 | €284 | +€45 | +19.0% |
| Recurring financial income | 75 | €239 | €284 | +€45 | +19.0% |
| Financial charges | 65/66B | €789 | €387 | -€402 | -51.0% |
| Recurring financial charges | 65 | €789 | €387 | -€402 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €522,269 | €4,878 | -€517,391 | -99.1% |
| Income taxes | 67/77 | €55,074 | €1,287 | -€53,787 | -97.7% |
| Profit (loss) for the period | 9904 | €467,195 | €3,591 | -€463,604 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €467,195 | €3,591 | -€463,604 | -99.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.