BR COMPANY: 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.
BR COMPANY
Largest movements
- Receivables within one year +€62,028
up €62,028 (+391%), from €15,855 to €77,883
of which Other amounts receivable: +€76,213
- Stocks and contracts -€37,500
down €37,500 (-83.3%), from €45,000 to €7,500
- Cash +€17,341
up €17,341 (+1,343%), from €1,291 to €18,632
mainly Stocks and contracts (+€37,500) and Trade debts (+€18,581)
- Trade debts +€18,581
up €18,581 (+82.3%), from €22,570 to €41,151
- Tax, wage and social debts +€14,810
up €14,810 (+277%), from €5,337 to €20,147
- Other debts +€5,036
up €5,036 (+486%), from €1,036 to €6,073
- Accrued charges and deferred income +€1,950
new in 2025: €1,950
- Profit (loss) carried forward +€1,714
up €1,714 (+9.0%), from €18,954 to €20,668
- Gross operating margin -€8,548
down €8,548 (-33.1%), from €25,805 to €17,257
- Other operating charges +€4,451
up €4,451 (+52.4%), from €8,486 to €12,937
- Taxes -€2,799
down €2,799 (-79.7%), from €3,514 to €715
- Financial charges +€889
up €889 (+213%), from €417 to €1,306
- Financial income +€727
up €727 (+72,675%), from €1 to €728
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 | €72,898 | €114,989 | +€42,091 | +57.7% |
| Fixed assets | 21/28 | €4,190 | €4,160 | -€30 | -0.7% |
| Tangible fixed assets | 22/27 | €4,190 | €4,160 | -€30 | -0.7% |
| Furniture and vehicles | 24 | €4,190 | €4,160 | -€30 | -0.7% |
| Current assets | 29/58 | €68,707 | €110,828 | +€42,121 | +61.3% |
| Stocks and contracts in progress | 3 | €45,000 | €7,500 | -€37,500 | -83.3% |
| Stocks | 30/36 | €45,000 | €7,500 | -€37,500 | -83.3% |
| Amounts receivable within one year | 40/41 | €15,855 | €77,883 | +€62,028 | +391% |
| Trade receivables | 40 | €14,186 | €0 | -€14,186 | -100% |
| Other amounts receivable | 41 | €1,669 | €77,883 | +€76,213 | +4,566% |
| Cash at bank and in hand | 54/58 | €1,291 | €18,632 | +€17,341 | +1,343% |
| Deferred charges and accrued income | 490/1 | €6,562 | €6,814 | +€252 | +3.8% |
| Total equity and liabilities | 10/49 | €72,898 | €114,989 | +€42,091 | +57.7% |
| Equity | 10/15 | €43,954 | €45,668 | +€1,714 | +3.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,954 | €20,668 | +€1,714 | +9.0% |
| Amounts payable | 17/49 | €28,943 | €69,321 | +€40,378 | +140% |
| Amounts payable within one year | 42/48 | €28,943 | €67,371 | +€38,427 | +133% |
| Trade debts | 44 | €22,570 | €41,151 | +€18,581 | +82.3% |
| Suppliers | 440/4 | €22,570 | €41,151 | +€18,581 | +82.3% |
| Taxes, remuneration and social security | 45 | €5,337 | €20,147 | +€14,810 | +277% |
| Taxes | 450/3 | €5,337 | €20,147 | +€14,810 | +277% |
| Other amounts payable | 47/48 | €1,036 | €6,073 | +€5,036 | +486% |
| Accrued charges and deferred income | 492/3 | - | €1,950 | +€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,377 | +€167 | +13.8% |
| Other operating charges | 640/8 | €8,486 | €12,937 | +€4,451 | +52.4% |
| Gross operating margin | 9900 | €25,805 | €17,257 | -€8,548 | -33.1% |
| Operating profit (loss) | 9901 | €16,109 | €2,943 | -€13,166 | -81.7% |
| Financial income | 75/76B | €1 | €728 | +€727 | +72,675% |
| Recurring financial income | 75 | €1 | €728 | +€727 | +72,675% |
| Financial charges | 65/66B | €417 | €1,306 | +€889 | +213% |
| Recurring financial charges | 65 | €417 | €1,306 | +€889 | +213% |
| Profit (loss) for the period before taxes | 9903 | €15,692 | €2,365 | -€13,327 | -84.9% |
| Income taxes | 67/77 | €3,514 | €715 | -€2,799 | -79.7% |
| Profit (loss) for the period | 9904 | €12,179 | €1,650 | -€10,528 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,179 | €1,650 | -€10,528 | -86.4% |
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 20 October 2026 via checked.be.