bBrisa: what changed
Two fiscal 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.
bBrisa
Largest movements
- Receivables within one year +€57,301
up €57,301 (+128.5%), from €44,580 to €101,881
of which Trade receivables: +€57,351
- Other debts +€36,673
up €36,673 (+98.2%), from €37,338 to €74,011
- Reserves +€13,830
up €13,830 (+4107.9%), from €337 to €14,166
- Tax, wage and social debts +€6,991
up €6,991 (+154.4%), from €4,527 to €11,518
- Gross operating margin +€18,468
up €18,468 (+866.5%), from €2,131 to €20,599
- Taxes +€4,993
up €4,993 (+1680.9%), from €297 to €5,290
- Other operating charges -€445
down €445 (-33.5%), from €1,329 to €884
- Financial charges +€426
up €426 (+253.2%), from €168 to €595
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,957 | €104,080 | +€58,122 | +126.5% |
| Current assets | 29/58 | €45,957 | €104,080 | +€58,122 | +126.5% |
| Amounts receivable within one year | 40/41 | €44,580 | €101,881 | +€57,301 | +128.5% |
| Trade receivables | 40 | €44,530 | €101,881 | +€57,351 | +128.8% |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €1,377 | €2,198 | +€821 | +59.7% |
| Total equity and liabilities | 10/49 | €45,957 | €104,080 | +€58,122 | +126.5% |
| Equity | 10/15 | €2,337 | €16,166 | +€13,830 | +591.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €337 | €14,166 | +€13,830 | +4107.9% |
| Distributable reserves | 133 | €337 | €14,166 | +€13,830 | +4107.9% |
| Amounts payable | 17/49 | €43,621 | €87,913 | +€44,293 | +101.5% |
| Amounts payable within one year | 42/48 | €43,621 | €87,529 | +€43,908 | +100.7% |
| Trade debts | 44 | €1,756 | €2,000 | +€244 | +13.9% |
| Suppliers | 440/4 | €1,756 | €2,000 | +€244 | +13.9% |
| Taxes, remuneration and social security | 45 | €4,527 | €11,518 | +€6,991 | +154.4% |
| Taxes | 450/3 | €4,527 | €11,518 | +€6,991 | +154.4% |
| Other amounts payable | 47/48 | €37,338 | €74,011 | +€36,673 | +98.2% |
| Accrued charges and deferred income | 492/3 | - | €384 | +€384 | |
| Other operating charges | 640/8 | €1,329 | €884 | -€445 | -33.5% |
| Gross operating margin | 9900 | €2,131 | €20,599 | +€18,468 | +866.5% |
| Operating profit (loss) | 9901 | €802 | €19,714 | +€18,912 | +2357.9% |
| Financial charges | 65/66B | €168 | €595 | +€426 | +253.2% |
| Recurring financial charges | 65 | €168 | €595 | +€426 | +253.2% |
| Profit (loss) for the period before taxes | 9903 | €634 | €19,120 | +€18,486 | +2917.1% |
| Income taxes | 67/77 | €297 | €5,290 | +€4,993 | +1680.9% |
| Profit (loss) for the period | 9904 | €337 | €13,830 | +€13,493 | +4007.9% |
| Profit (loss) for the period to be appropriated | 9905 | €337 | €13,830 | +€13,493 | +4007.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.