BIR BROTHERS: what changed
BIR BROTHERS
Largest movements
- Cash -€11,595
down €11,595 (-54.4%), from €21,311 to €9,716
mainly Tax, wage and social debts (-€11,784) and Stocks and contracts (-€3,770)
- Stocks and contracts +€3,770
up €3,770 (+7.9%), from €47,480 to €51,250
- Intangible fixed assets -€1,000
down €1,000 (-17.0%), from €5,875 to €4,875
- Tax, wage and social debts -€11,784
no longer reported in 2025 (was €11,784)
of which Remuneration and social security: -€7,556
- Trade debts +€5,004
up €5,004 (+139%), from €3,599 to €8,603
- Accrued charges and deferred income -€2,400
down €2,400 (-75.0%), from €3,200 to €800
- Gross operating margin -€21,707
down €21,707 (-46.5%), from €46,692 to €24,984
- Staff costs -€5,319
down €5,319 (-18.7%), from €28,422 to €23,103
- Taxes -€5,048
down €5,048 (-99.5%), from €5,073 to €25
- Financial charges -€1,000
down €1,000 (-65.7%), from €1,523 to €523
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 | €75,295 | €67,075 | -€8,220 | -10.9% |
| Fixed assets | 21/28 | €5,993 | €4,875 | -€1,118 | -18.7% |
| Intangible fixed assets | 21 | €5,875 | €4,875 | -€1,000 | -17.0% |
| Tangible fixed assets | 22/27 | €118 | - | -€118 | |
| Furniture and vehicles | 24 | €118 | - | -€118 | |
| Current assets | 29/58 | €69,303 | €62,200 | -€7,102 | -10.2% |
| Stocks and contracts in progress | 3 | €47,480 | €51,250 | +€3,770 | +7.9% |
| Stocks | 30/36 | €47,480 | €51,250 | +€3,770 | +7.9% |
| Amounts receivable within one year | 40/41 | €511 | €1,234 | +€723 | +141% |
| Trade receivables | 40 | €237 | €593 | +€356 | +150% |
| Other amounts receivable | 41 | €274 | €641 | +€367 | +134% |
| Cash at bank and in hand | 54/58 | €21,311 | €9,716 | -€11,595 | -54.4% |
| Total equity and liabilities | 10/49 | €75,295 | €67,075 | -€8,220 | -10.9% |
| Equity | 10/15 | €36,426 | €36,659 | +€232 | +0.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,426 | €26,659 | +€232 | +0.9% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €25,426 | €25,659 | +€232 | +0.9% |
| Amounts payable | 17/49 | €38,869 | €30,417 | -€8,452 | -21.7% |
| Amounts payable within one year | 42/48 | €35,669 | €29,617 | -€6,052 | -17.0% |
| Trade debts | 44 | €3,599 | €8,603 | +€5,004 | +139% |
| Suppliers | 440/4 | €3,599 | €8,603 | +€5,004 | +139% |
| Taxes, remuneration and social security | 45 | €11,784 | - | -€11,784 | |
| Taxes | 450/3 | €4,228 | - | -€4,228 | |
| Remuneration and social security | 454/9 | €7,556 | - | -€7,556 | |
| Other amounts payable | 47/48 | €20,286 | €21,014 | +€728 | +3.6% |
| Accrued charges and deferred income | 492/3 | €3,200 | €800 | -€2,400 | -75.0% |
| Remuneration, social security and pensions | 62 | €28,422 | €23,103 | -€5,319 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €1,118 | +€6 | +0.5% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €46,692 | €24,984 | -€21,707 | -46.5% |
| Operating profit (loss) | 9901 | €17,040 | €644 | -€16,396 | -96.2% |
| Financial income | 75/76B | - | €136 | +€136 | |
| Recurring financial income | 75 | - | €136 | +€136 | |
| Financial charges | 65/66B | €1,523 | €523 | -€1,000 | -65.7% |
| Recurring financial charges | 65 | €1,523 | €523 | -€1,000 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €15,517 | €257 | -€15,259 | -98.3% |
| Income taxes | 67/77 | €5,073 | €25 | -€5,048 | -99.5% |
| Profit (loss) for the period | 9904 | €10,443 | €232 | -€10,211 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,443 | €232 | -€10,211 | -97.8% |
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 2 November 2026 via checked.be.