de Breyne & C°: 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.
de Breyne & C°
Largest movements
- Stocks and contracts -€92,399
down €92,399 (-7.5%), from €1.2m to €1.1m
- Cash +€18,004
up €18,004 (+165.5%), from €10,878 to €28,882
mainly Debts after one year (+€130,570) and Stocks and contracts (+€92,399)
- Receivables within one year -€15,936
down €15,936 (-93.5%), from €17,036 to €1,100
- Profit (loss) carried forward -€152,552
down €152,552 (-30.0%), from €507,830 to €355,278
- Debts after one year +€130,570
up €130,570 (+89.4%), from €146,048 to €276,619
of which Financial debts: +€173,141
- Trade debts -€76,444
down €76,444 (-58.2%), from €131,241 to €54,797
- Other debts +€16,885
up €16,885 (+72.2%), from €23,390 to €40,275
- Tax, wage and social debts -€13,954
down €13,954 (-33.7%), from €41,384 to €27,430
of which Remuneration and social security: -€21,089
- Gross operating margin -€82,225
down €82,225 (-4220.6%), from -€1,948 to -€84,173
- Staff costs +€3,287
up €3,287 (+7.3%), from €44,872 to €48,159
- Financial charges -€1,717
down €1,717 (-9.9%), from €17,372 to €15,655
- Depreciation -€1,552
down €1,552 (-49.2%), from €3,154 to €1,602
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 | €1,287,418 | €1,188,555 | -€98,863 | -7.7% |
| Fixed assets | 21/28 | €4,248 | €3,549 | -€699 | -16.4% |
| Tangible fixed assets | 22/27 | €2,848 | €2,149 | -€699 | -24.5% |
| Furniture and vehicles | 24 | €2,848 | €2,149 | -€699 | -24.5% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €1,283,170 | €1,185,006 | -€98,164 | -7.7% |
| Stocks and contracts in progress | 3 | €1,239,536 | €1,147,137 | -€92,399 | -7.5% |
| Stocks | 30/36 | €1,239,536 | €1,147,137 | -€92,399 | -7.5% |
| Amounts receivable within one year | 40/41 | €17,036 | €1,100 | -€15,936 | -93.5% |
| Trade receivables | 40 | €17,036 | €1,100 | -€15,936 | -93.5% |
| Cash at bank and in hand | 54/58 | €10,878 | €28,882 | +€18,004 | +165.5% |
| Deferred charges and accrued income | 490/1 | €15,720 | €7,887 | -€7,832 | -49.8% |
| Total equity and liabilities | 10/49 | €1,287,418 | €1,188,555 | -€98,863 | -7.7% |
| Equity | 10/15 | €677,064 | €524,512 | -€152,552 | -22.5% |
| Contributions | 10/11 | €153,334 | €153,334 | = | 0.0% |
| Capital | 10 | €129,876 | €129,876 | = | 0.0% |
| Issued capital | 100 | €129,876 | €129,876 | = | 0.0% |
| Contributions outside capital | 11 | €23,458 | €23,458 | = | 0.0% |
| Share premium | 1100/10 | €23,458 | €23,458 | = | 0.0% |
| Reserves | 13 | €15,900 | €15,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,900 | €15,900 | = | 0.0% |
| Legal reserve | 130 | €15,900 | €15,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €507,830 | €355,278 | -€152,552 | -30.0% |
| Amounts payable | 17/49 | €610,354 | €664,043 | +€53,689 | +8.8% |
| Amounts payable after more than one year | 17 | €146,048 | €276,619 | +€130,570 | +89.4% |
| Financial debts | 170/4 | - | €173,141 | +€173,141 | |
| Other amounts payable | 178/9 | €146,048 | €103,477 | -€42,571 | -29.1% |
| Amounts payable within one year | 42/48 | €454,237 | €379,055 | -€75,182 | -16.6% |
| Financial debts | 43 | €258,223 | €256,553 | -€1,669 | -0.6% |
| Credit institutions | 430/8 | €258,223 | €256,553 | -€1,669 | -0.6% |
| Trade debts | 44 | €131,241 | €54,797 | -€76,444 | -58.2% |
| Suppliers | 440/4 | €131,241 | €54,797 | -€76,444 | -58.2% |
| Taxes, remuneration and social security | 45 | €41,384 | €27,430 | -€13,954 | -33.7% |
| Taxes | 450/3 | €8,465 | €15,600 | +€7,135 | +84.3% |
| Remuneration and social security | 454/9 | €32,919 | €11,830 | -€21,089 | -64.1% |
| Other amounts payable | 47/48 | €23,390 | €40,275 | +€16,885 | +72.2% |
| Accrued charges and deferred income | 492/3 | €10,068 | €8,369 | -€1,699 | -16.9% |
| Non-recurring operating income | 76A | - | €13,223 | +€13,223 | |
| Remuneration, social security and pensions | 62 | €44,872 | €48,159 | +€3,287 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,154 | €1,602 | -€1,552 | -49.2% |
| Other operating charges | 640/8 | €2,150 | €2,195 | +€46 | +2.1% |
| Gross operating margin | 9900 | -€1,948 | -€84,173 | -€82,225 | -4220.6% |
| Operating profit (loss) | 9901 | -€52,124 | -€136,129 | -€84,005 | -161.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €17,372 | €15,655 | -€1,717 | -9.9% |
| Recurring financial charges | 65 | €17,372 | €15,655 | -€1,717 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€69,491 | -€151,784 | -€82,293 | -118.4% |
| Income taxes | 67/77 | €902 | €767 | -€135 | -15.0% |
| Profit (loss) for the period | 9904 | -€70,394 | -€152,552 | -€82,158 | -116.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,394 | -€152,552 | -€82,158 | -116.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.