Dr. BREEMS: 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.
Dr. BREEMS
Largest movements
- Cash +€88,846
up €88,846 (+70.9%), from €125,340 to €214,186
mainly Net result for the year (+€114,411) and Other debts (+€34,729)
- Current investments +€37,000
up €37,000 (+11.6%), from €320,000 to €357,000
- Tangible fixed assets -€8,002
down €8,002 (-40.8%), from €19,625 to €11,623
- Reserves +€82,711
up €82,711 (+18.9%), from €438,482 to €521,193
- Other debts +€34,729
up €34,729 (+774.7%), from €4,483 to €39,211
- Gross operating margin +€88,722
up €88,722 (+133.7%), from €66,344 to €155,067
- Taxes +€31,875
up €31,875 (+177.4%), from €17,969 to €49,843
- Financial income +€17,847
up €17,847 (+1682.6%), from €1,061 to €18,907
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 | €469,109 | €587,091 | +€117,982 | +25.2% |
| Fixed assets | 21/28 | €19,740 | €11,623 | -€8,117 | -41.1% |
| Tangible fixed assets | 22/27 | €19,625 | €11,623 | -€8,002 | -40.8% |
| Land and buildings | 22 | €7,890 | €5,060 | -€2,830 | -35.9% |
| Plant, machinery and equipment | 23 | €3,647 | €1,974 | -€1,673 | -45.9% |
| Furniture and vehicles | 24 | €8,088 | €4,589 | -€3,499 | -43.3% |
| Financial fixed assets | 28 | €115 | - | -€115 | |
| Current assets | 29/58 | €449,369 | €575,468 | +€126,099 | +28.1% |
| Current investments | 50/53 | €320,000 | €357,000 | +€37,000 | +11.6% |
| Cash at bank and in hand | 54/58 | €125,340 | €214,186 | +€88,846 | +70.9% |
| Deferred charges and accrued income | 490/1 | €4,029 | €4,282 | +€253 | +6.3% |
| Total equity and liabilities | 10/49 | €469,109 | €587,091 | +€117,982 | +25.2% |
| Equity | 10/15 | €450,882 | €533,593 | +€82,711 | +18.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €438,482 | €521,193 | +€82,711 | +18.9% |
| Distributable reserves | 133 | €438,482 | €521,193 | +€82,711 | +18.9% |
| Amounts payable | 17/49 | €18,227 | €53,498 | +€35,271 | +193.5% |
| Amounts payable within one year | 42/48 | €18,216 | €53,498 | +€35,282 | +193.7% |
| Trade debts | 44 | €6,082 | €5,116 | -€966 | -15.9% |
| Suppliers | 440/4 | €6,082 | €5,116 | -€966 | -15.9% |
| Taxes, remuneration and social security | 45 | €7,652 | €9,171 | +€1,519 | +19.8% |
| Taxes | 450/3 | €7,652 | €9,171 | +€1,519 | +19.8% |
| Other amounts payable | 47/48 | €4,483 | €39,211 | +€34,729 | +774.7% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,805 | €8,002 | +€1,198 | +17.6% |
| Other operating charges | 640/8 | €1,591 | €1,509 | -€81 | -5.1% |
| Gross operating margin | 9900 | €66,344 | €155,067 | +€88,722 | +133.7% |
| Operating profit (loss) | 9901 | €57,949 | €145,555 | +€87,606 | +151.2% |
| Financial income | 75/76B | €1,061 | €18,907 | +€17,847 | +1682.6% |
| Recurring financial income | 75 | €1,061 | €18,907 | +€17,847 | +1682.6% |
| Financial charges | 65/66B | €142 | €208 | +€66 | +46.2% |
| Recurring financial charges | 65 | €142 | €208 | +€66 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €58,867 | €164,254 | +€105,387 | +179.0% |
| Income taxes | 67/77 | €17,969 | €49,843 | +€31,875 | +177.4% |
| Profit (loss) for the period | 9904 | €40,899 | €114,411 | +€73,512 | +179.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,899 | €114,411 | +€73,512 | +179.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.