B.R CONCEPT: 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.
B.R CONCEPT
Largest movements
- Receivables within one year -€6,317
down €6,317 (-85.4%), from €7,393 to €1,077
of which Trade receivables: -€6,239
- Tangible fixed assets -€3,828
down €3,828 (-42.4%), from €9,019 to €5,191
of which Plant, machinery and equipment: -€3,572
- Cash +€1,318
new in 2025: €1,318
mainly Contributions, distributions and other (+€20,000) and Receivables within one year (+€6,317)
- Deferred charges and accrued income +€280
new in 2025: €280
- Stocks and contracts -€274
down €274 (-7.2%), from €3,790 to €3,516
- Profit (loss) carried forward +€24,114
up €24,114 (+66.7%), from -€36,161 to -€12,047
- Other debts -€20,366
down €20,366 (-78.5%), from €25,939 to €5,574
- Short-term financial debts -€13,369
no longer reported in 2025 (was €13,369)
- Trade debts +€799
up €799 (+149%), from €536 to €1,335
- Purchases and services -€28,233
no longer reported in 2025 (was €28,233)
- Gross operating margin +€8,348
up €8,348 (+620%), from €1,345 to €9,693
- Depreciation -€970
down €970 (-20.2%), from €4,798 to €3,828
- Financial charges -€132
down €132 (-10.5%), from €1,257 to €1,126
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.
Derived cash bridge
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 | €20,202 | €11,381 | -€8,821 | -43.7% |
| Fixed assets | 21/28 | €9,019 | €5,191 | -€3,828 | -42.4% |
| Tangible fixed assets | 22/27 | €9,019 | €5,191 | -€3,828 | -42.4% |
| Plant, machinery and equipment | 23 | €8,763 | €5,191 | -€3,572 | -40.8% |
| Furniture and vehicles | 24 | €256 | €0 | -€256 | -100% |
| Current assets | 29/58 | €11,183 | €6,190 | -€4,993 | -44.6% |
| Stocks and contracts in progress | 3 | €3,790 | €3,516 | -€274 | -7.2% |
| Stocks | 30/36 | €3,790 | €3,516 | -€274 | -7.2% |
| Amounts receivable within one year | 40/41 | €7,393 | €1,077 | -€6,317 | -85.4% |
| Trade receivables | 40 | €6,407 | €168 | -€6,239 | -97.4% |
| Other amounts receivable | 41 | €986 | €908 | -€78 | -7.9% |
| Cash at bank and in hand | 54/58 | - | €1,318 | +€1,318 | |
| Deferred charges and accrued income | 490/1 | - | €280 | +€280 | |
| Total equity and liabilities | 10/49 | €20,202 | €11,381 | -€8,821 | -43.7% |
| Equity | 10/15 | -€19,642 | €4,472 | +€24,114 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,119 | €4,119 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,119 | €4,119 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,161 | -€12,047 | +€24,114 | +66.7% |
| Amounts payable | 17/49 | €39,844 | €6,909 | -€32,935 | -82.7% |
| Amounts payable within one year | 42/48 | €39,844 | €6,909 | -€32,935 | -82.7% |
| Financial debts | 43 | €13,369 | - | -€13,369 | |
| Other loans | 439 | €13,369 | - | -€13,369 | |
| Trade debts | 44 | €536 | €1,335 | +€799 | +149% |
| Suppliers | 440/4 | €536 | €1,335 | +€799 | +149% |
| Other amounts payable | 47/48 | €25,939 | €5,574 | -€20,366 | -78.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,233 | - | -€28,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,798 | €3,828 | -€970 | -20.2% |
| Other operating charges | 640/8 | €654 | €625 | -€28 | -4.3% |
| Gross operating margin | 9900 | €1,345 | €9,693 | +€8,348 | +620% |
| Operating profit (loss) | 9901 | -€4,107 | €5,240 | +€9,346 | |
| Financial charges | 65/66B | €1,257 | €1,126 | -€132 | -10.5% |
| Recurring financial charges | 65 | €1,257 | €1,126 | -€132 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,364 | €4,114 | +€9,478 | |
| Profit (loss) for the period | 9904 | -€5,364 | €4,114 | +€9,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,364 | €4,114 | +€9,478 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.