BR FINANCE: 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 FINANCE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€11,350
up €11,350 (+59.5%), from €19,075 to €30,425
- Other debts -€10,238
down €10,238 (-8.7%), from €117,956 to €107,718
- Tax, wage and social debts +€1,844
up €1,844 (+36.0%), from €5,127 to €6,971
- Trade debts -€1,738
down €1,738 (-48.7%), from €3,569 to €1,831
- Turnover +€16,054
up €16,054 (+46.1%), from €34,806 to €50,860
- Purchases and services +€13,698
up €13,698 (+64.6%), from €21,205 to €34,903
- Gross operating margin +€2,356
up €2,356 (+17.3%), from €13,601 to €15,957
- Taxes +€1,402
up €1,402 (+49.2%), from €2,849 to €4,251
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 | €151,727 | €152,945 | +€1,218 | +0.8% |
| Fixed assets | 21/28 | €150,000 | €150,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €1,727 | €2,945 | +€1,218 | +70.5% |
| Amounts receivable within one year | 40/41 | €1,721 | €2,921 | +€1,200 | +69.7% |
| Trade receivables | 40 | €1,721 | €2,921 | +€1,200 | +69.7% |
| Cash at bank and in hand | 54/58 | €6 | €24 | +€18 | +300% |
| Total equity and liabilities | 10/49 | €151,727 | €152,945 | +€1,218 | +0.8% |
| Equity | 10/15 | €25,075 | €36,425 | +€11,350 | +45.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,000 | +€6,000 | |
| Share premium | 1100/10 | - | €0 | = | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €19,075 | €30,425 | +€11,350 | +59.5% |
| Amounts payable | 17/49 | €126,652 | €116,520 | -€10,132 | -8.0% |
| Amounts payable within one year | 42/48 | €126,652 | €116,520 | -€10,132 | -8.0% |
| Trade debts | 44 | €3,569 | €1,831 | -€1,738 | -48.7% |
| Suppliers | 440/4 | €3,569 | €1,831 | -€1,738 | -48.7% |
| Taxes, remuneration and social security | 45 | €5,127 | €6,971 | +€1,844 | +36.0% |
| Taxes | 450/3 | €5,127 | €6,971 | +€1,844 | +36.0% |
| Other amounts payable | 47/48 | €117,956 | €107,718 | -€10,238 | -8.7% |
| Turnover | 70 | €34,806 | €50,860 | +€16,054 | +46.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,205 | €34,903 | +€13,698 | +64.6% |
| Other operating charges | 640/8 | - | €96 | +€96 | |
| Gross operating margin | 9900 | €13,601 | €15,957 | +€2,356 | +17.3% |
| Operating profit (loss) | 9901 | €13,601 | €15,861 | +€2,260 | +16.6% |
| Financial charges | 65/66B | €295 | €260 | -€35 | -11.9% |
| Recurring financial charges | 65 | €295 | €260 | -€35 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €13,306 | €15,601 | +€2,295 | +17.2% |
| Income taxes | 67/77 | €2,849 | €4,251 | +€1,402 | +49.2% |
| Profit (loss) for the period | 9904 | €10,457 | €11,350 | +€893 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,457 | €11,350 | +€893 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.