Elevage de la Brise: what changed
Elevage de la Brise
Largest movements
- Tangible fixed assets +€90,127
up €90,127 (+116%), from €77,674 to €167,801
of which Furniture and vehicles: +€98,939
- Cash +€21,593
up €21,593 (+18.9%), from €114,440 to €136,033
mainly Net result for the year (+€83,314) and Tax, wage and social debts (+€45,920)
- Deferred charges and accrued income +€3,297
up €3,297 (+201%), from €1,642 to €4,939
- Tax, wage and social debts +€45,920
up €45,920 (+346%), from €13,280 to €59,200
- Other debts +€40,466
up €40,466 (+205%), from €19,765 to €60,231
- Reserves +€27,500
up €27,500 (+36.0%), from €76,400 to €103,900
of which Distributable reserves: +€27,500
- Gross operating margin +€105,685
up €105,685 (+214%), from €49,443 to €155,128
- Taxes +€35,768
up €35,768 (+974%), from €3,672 to €39,440
- Depreciation -€8,157
down €8,157 (-21.9%), from €37,168 to €29,011
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,848 | €315,418 | +€113,570 | +56.3% |
| Fixed assets | 21/28 | €77,954 | €167,801 | +€89,848 | +115% |
| Intangible fixed assets | 21 | €279 | €0 | -€279 | -100% |
| Tangible fixed assets | 22/27 | €77,674 | €167,801 | +€90,127 | +116% |
| Plant, machinery and equipment | 23 | €838 | €178 | -€660 | -78.8% |
| Furniture and vehicles | 24 | €18,113 | €117,052 | +€98,939 | +546% |
| Other tangible fixed assets | 26 | €46,571 | €41,320 | -€5,251 | -11.3% |
| Assets under construction and advance payments | 27 | €12,152 | €9,252 | -€2,901 | -23.9% |
| Current assets | 29/58 | €123,894 | €147,617 | +€23,722 | +19.1% |
| Amounts receivable within one year | 40/41 | €7,813 | €6,645 | -€1,168 | -14.9% |
| Trade receivables | 40 | €2,267 | €1,151 | -€1,116 | -49.2% |
| Other amounts receivable | 41 | €5,546 | €5,494 | -€52 | -0.9% |
| Cash at bank and in hand | 54/58 | €114,440 | €136,033 | +€21,593 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,642 | €4,939 | +€3,297 | +201% |
| Total equity and liabilities | 10/49 | €201,848 | €315,418 | +€113,570 | +56.3% |
| Equity | 10/15 | €166,205 | €194,519 | +€28,314 | +17.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €76,400 | €103,900 | +€27,500 | +36.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €76,400 | €103,900 | +€27,500 | +36.0% |
| Profit (loss) carried forward | 14 | €81,745 | €82,559 | +€814 | +1.0% |
| Amounts payable | 17/49 | €35,643 | €120,899 | +€85,256 | +239% |
| Amounts payable within one year | 42/48 | €35,643 | €120,899 | +€85,256 | +239% |
| Trade debts | 44 | €2,598 | €1,468 | -€1,129 | -43.5% |
| Suppliers | 440/4 | €2,598 | €1,468 | -€1,129 | -43.5% |
| Taxes, remuneration and social security | 45 | €13,280 | €59,200 | +€45,920 | +346% |
| Taxes | 450/3 | €13,280 | €59,200 | +€45,920 | +346% |
| Other amounts payable | 47/48 | €19,765 | €60,231 | +€40,466 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,168 | €29,011 | -€8,157 | -21.9% |
| Other operating charges | 640/8 | €2,956 | €3,152 | +€196 | +6.6% |
| Gross operating margin | 9900 | €49,443 | €155,128 | +€105,685 | +214% |
| Operating profit (loss) | 9901 | €9,319 | €122,965 | +€113,646 | +1,220% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €144 | €212 | +€68 | +47.3% |
| Recurring financial charges | 65 | €144 | €212 | +€68 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €9,175 | €122,754 | +€113,578 | +1,238% |
| Income taxes | 67/77 | €3,672 | €39,440 | +€35,768 | +974% |
| Profit (loss) for the period | 9904 | €5,503 | €83,314 | +€77,810 | +1,414% |
| Profit (loss) for the period to be appropriated | 9905 | €5,503 | €83,314 | +€77,810 | +1,414% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.