BRESCA: what changed
BRESCA
Largest movements
- Cash +€5,998
new in 2025: €5,998
mainly Debts after one year (+€17,182) and Net result for the year (+€3,806)
- Debts after one year +€17,182
up €17,182 (+21.2%), from €81,110 to €98,292
of which Other amounts payable: +€17,182
- Profit (loss) carried forward +€13,455
up €13,455 (+9.7%), from -€138,653 to -€125,198
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Reserves -€9,649
down €9,649 (-79.6%), from €12,128 to €2,479
of which Distributable reserves: -€9,649
- Trade debts -€4,005
down €4,005 (-42.4%), from €9,444 to €5,439
- Gross operating margin +€1,885
up €1,885 (+201%), from €938 to €2,823
- Financial income +€986
new in 2025: €986
of which Financial income: +€986
- Financial charges -€336
down €336 (-99.3%), from €339 to €3
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 | - | €5,998 | +€5,998 | |
| Current assets | 29/58 | - | €5,998 | +€5,998 | |
| Cash at bank and in hand | 54/58 | - | €5,998 | +€5,998 | |
| Total equity and liabilities | 10/49 | - | €5,998 | +€5,998 | |
| Equity | 10/15 | -€101,736 | -€97,930 | +€3,806 | +3.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €12,128 | €2,479 | -€9,649 | -79.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €9,649 | - | -€9,649 | |
| Profit (loss) carried forward | 14 | -€138,653 | -€125,198 | +€13,455 | +9.7% |
| Amounts payable | 17/49 | €101,736 | €103,927 | +€2,191 | +2.2% |
| Amounts payable after more than one year | 17 | €81,110 | €98,292 | +€17,182 | +21.2% |
| Financial debts | 170/4 | €57,000 | €57,000 | = | 0.0% |
| Other amounts payable | 178/9 | €24,110 | €41,292 | +€17,182 | +71.3% |
| Amounts payable within one year | 42/48 | €19,640 | €5,635 | -€14,005 | -71.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €9,444 | €5,439 | -€4,005 | -42.4% |
| Suppliers | 440/4 | €9,444 | €5,439 | -€4,005 | -42.4% |
| Other amounts payable | 47/48 | €196 | €196 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €986 | - | -€986 | |
| Gross operating margin | 9900 | €938 | €2,823 | +€1,885 | +201% |
| Operating profit (loss) | 9901 | €938 | €2,823 | +€1,885 | +201% |
| Financial income | 75/76B | - | €986 | +€986 | |
| Recurring financial income | 75 | - | €986 | +€986 | |
| Non-recurring financial income | 76B | - | €986 | +€986 | |
| Financial charges | 65/66B | €339 | €3 | -€336 | -99.3% |
| Recurring financial charges | 65 | €339 | €3 | -€336 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €599 | €3,806 | +€3,207 | +535% |
| Profit (loss) for the period | 9904 | €599 | €3,806 | +€3,207 | +535% |
| Profit (loss) for the period to be appropriated | 9905 | €599 | €3,806 | +€3,207 | +535% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.