BR PERFORM: 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.
BR PERFORM
Largest movements
- Cash +€18,472
up €18,472 (+73.7%), from €25,059 to €43,530
mainly Net result for the year (+€17,275) and Depreciation (+€7,141)
- Tangible fixed assets -€3,652
down €3,652 (-13.7%), from €26,568 to €22,916
of which Furniture and vehicles: -€5,120
- Receivables within one year -€2,791
down €2,791 (-50.2%), from €5,558 to €2,767
- Reserves +€17,275
up €17,275 (+284.7%), from €6,067 to €23,343
- Debts after one year -€6,988
down €6,988 (-27.6%), from €25,358 to €18,371
- Tax, wage and social debts +€1,959
up €1,959 (+22.4%), from €8,737 to €10,697
of which Taxes: +€1,959
- Trade debts -€979
no longer reported in 2025 (was €979)
- Other debts +€903
up €903 (+27.5%), from €3,284 to €4,187
- Gross operating margin +€14,077
up €14,077 (+75.5%), from €18,645 to €32,722
- Taxes +€1,944
up €1,944 (+62.3%), from €3,122 to €5,066
- Depreciation +€924
up €924 (+14.9%), from €6,217 to €7,141
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.
Cash bridge derived
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 | €57,281 | €69,334 | +€12,053 | +21.0% |
| Fixed assets | 21/28 | €26,568 | €22,916 | -€3,652 | -13.7% |
| Tangible fixed assets | 22/27 | €26,568 | €22,916 | -€3,652 | -13.7% |
| Plant, machinery and equipment | 23 | - | €1,468 | +€1,468 | |
| Furniture and vehicles | 24 | €26,568 | €21,448 | -€5,120 | -19.3% |
| Current assets | 29/58 | €30,713 | €46,419 | +€15,706 | +51.1% |
| Amounts receivable within one year | 40/41 | €5,558 | €2,767 | -€2,791 | -50.2% |
| Trade receivables | 40 | €5,558 | €2,767 | -€2,791 | -50.2% |
| Cash at bank and in hand | 54/58 | €25,059 | €43,530 | +€18,472 | +73.7% |
| Deferred charges and accrued income | 490/1 | €96 | €121 | +€25 | +26.3% |
| Total equity and liabilities | 10/49 | €57,281 | €69,334 | +€12,053 | +21.0% |
| Equity | 10/15 | €11,067 | €28,343 | +€17,275 | +156.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,067 | €23,343 | +€17,275 | +284.7% |
| Distributable reserves | 133 | €6,067 | €23,343 | +€17,275 | +284.7% |
| Amounts payable | 17/49 | €46,214 | €40,992 | -€5,222 | -11.3% |
| Amounts payable after more than one year | 17 | €25,358 | €18,371 | -€6,988 | -27.6% |
| Financial debts | 170/4 | €25,358 | €18,371 | -€6,988 | -27.6% |
| Amounts payable within one year | 42/48 | €19,355 | €21,871 | +€2,516 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €6,355 | €6,988 | +€632 | +10.0% |
| Trade debts | 44 | €979 | - | -€979 | |
| Suppliers | 440/4 | €979 | - | -€979 | |
| Taxes, remuneration and social security | 45 | €8,737 | €10,697 | +€1,959 | +22.4% |
| Taxes | 450/3 | €6,837 | €8,797 | +€1,959 | +28.7% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €3,284 | €4,187 | +€903 | +27.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €750 | -€750 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,217 | €7,141 | +€924 | +14.9% |
| Other operating charges | 640/8 | €517 | €403 | -€114 | -22.0% |
| Gross operating margin | 9900 | €18,645 | €32,722 | +€14,077 | +75.5% |
| Operating profit (loss) | 9901 | €11,912 | €25,178 | +€13,267 | +111.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,722 | €2,837 | +€115 | +4.2% |
| Recurring financial charges | 65 | €2,722 | €2,837 | +€115 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €9,190 | €22,341 | +€13,152 | +143.1% |
| Income taxes | 67/77 | €3,122 | €5,066 | +€1,944 | +62.3% |
| Profit (loss) for the period | 9904 | €6,067 | €17,275 | +€11,208 | +184.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,067 | €17,275 | +€11,208 | +184.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.