BR Solutions: 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 Solutions
Largest movements
- Tangible fixed assets -€19,773
down €19,773 (-11.6%), from €170,542 to €150,769
of which Land and buildings: -€18,773
- Deferred charges and accrued income -€8,000
down €8,000 (-88.9%), from €9,000 to €1,000
- Cash +€7,497
up €7,497 (+22.8%), from €32,828 to €40,325
mainly Depreciation (+€27,170) and Net result for the year (+€16,591)
- Receivables within one year +€5,006
up €5,006 (+22.2%), from €22,590 to €27,596
of which Other amounts receivable: +€4,042
- Profit (loss) carried forward +€20,030
up €20,030, from -€20,030 to €0
- Reserves -€19,230
down €19,230 (-10.0%), from €193,155 to €173,925
of which Distributable reserves: -€19,230
- Debts after one year -€19,192
down €19,192 (-47.1%), from €40,713 to €21,521
- Other debts +€5,744
up €5,744 (+62.0%), from €9,257 to €15,001
- Current portion of long-term debt -€3,941
down €3,941 (-17.0%), from €23,133 to €19,192
- Gross operating margin +€30,077
up €30,077 (+121.7%), from €24,712 to €54,789
- Taxes +€5,204
up €5,204 (+3273.3%), from €159 to €5,363
- Depreciation -€1,569
down €1,569 (-5.5%), from €28,739 to €27,170
- Financial charges -€1,436
down €1,436 (-36.6%), from €3,922 to €2,486
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 | €267,229 | €251,959 | -€15,270 | -5.7% |
| Fixed assets | 21/28 | €170,542 | €150,769 | -€19,773 | -11.6% |
| Tangible fixed assets | 22/27 | €170,542 | €150,769 | -€19,773 | -11.6% |
| Land and buildings | 22 | €142,270 | €123,497 | -€18,773 | -13.2% |
| Plant, machinery and equipment | 23 | €23,024 | €24,193 | +€1,169 | +5.1% |
| Furniture and vehicles | 24 | €5,248 | €3,078 | -€2,170 | -41.3% |
| Current assets | 29/58 | €96,687 | €101,191 | +€4,504 | +4.7% |
| Amounts receivable after more than one year | 29 | €32,269 | €32,269 | +€0 | 0.0% |
| Other amounts receivable | 291 | €32,269 | €32,269 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €22,590 | €27,596 | +€5,006 | +22.2% |
| Trade receivables | 40 | €20,649 | €21,614 | +€965 | +4.7% |
| Other amounts receivable | 41 | €1,941 | €5,983 | +€4,042 | +208.2% |
| Cash at bank and in hand | 54/58 | €32,828 | €40,325 | +€7,497 | +22.8% |
| Deferred charges and accrued income | 490/1 | €9,000 | €1,000 | -€8,000 | -88.9% |
| Total equity and liabilities | 10/49 | €267,229 | €251,959 | -€15,270 | -5.7% |
| Equity | 10/15 | €185,525 | €186,325 | +€800 | +0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €193,155 | €173,925 | -€19,230 | -10.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €173,295 | €154,065 | -€19,230 | -11.1% |
| Profit (loss) carried forward | 14 | -€20,030 | €0 | +€20,030 | |
| Amounts payable | 17/49 | €81,704 | €65,634 | -€16,070 | -19.7% |
| Amounts payable after more than one year | 17 | €40,713 | €21,521 | -€19,192 | -47.1% |
| Financial debts | 170/4 | €40,713 | €21,521 | -€19,192 | -47.1% |
| Amounts payable within one year | 42/48 | €40,815 | €43,937 | +€3,122 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €23,133 | €19,192 | -€3,941 | -17.0% |
| Trade debts | 44 | €3,624 | €7,450 | +€3,826 | +105.6% |
| Suppliers | 440/4 | €3,624 | €7,450 | +€3,826 | +105.6% |
| Taxes, remuneration and social security | 45 | €4,801 | €2,294 | -€2,507 | -52.2% |
| Taxes | 450/3 | €4,801 | €2,294 | -€2,507 | -52.2% |
| Other amounts payable | 47/48 | €9,257 | €15,001 | +€5,744 | +62.0% |
| Accrued charges and deferred income | 492/3 | €176 | €176 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,739 | €27,170 | -€1,569 | -5.5% |
| Other operating charges | 640/8 | €3,276 | €3,014 | -€262 | -8.0% |
| Non-recurring operating charges | 66A | €9,060 | €218 | -€8,842 | -97.6% |
| Gross operating margin | 9900 | €24,712 | €54,789 | +€30,077 | +121.7% |
| Operating profit (loss) | 9901 | -€16,363 | €24,386 | +€40,749 | |
| Financial income | 75/76B | €54 | €54 | -€0 | -0.5% |
| Recurring financial income | 75 | €54 | €54 | -€0 | -0.5% |
| Financial charges | 65/66B | €3,922 | €2,486 | -€1,436 | -36.6% |
| Recurring financial charges | 65 | €3,922 | €2,486 | -€1,436 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,231 | €21,954 | +€42,185 | |
| Income taxes | 67/77 | €159 | €5,363 | +€5,204 | +3273.3% |
| Profit (loss) for the period | 9904 | -€20,390 | €16,591 | +€36,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,390 | €16,591 | +€36,981 |
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 10 October 2026 via checked.be.