BR SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets +€51,356
up €51,356 (+8.0%), from €643,622 to €694,977
of which Land and buildings: +€38,214
- Receivables within one year +€47,083
up €47,083 (+48.9%), from €96,300 to €143,383
of which Other amounts receivable: +€75,423
- Cash -€44,428
down €44,428 (-55.2%), from €80,427 to €35,998
mainly Contributions, distributions and other (-€376,000) and Investment in fixed assets (net) (-€106,722)
- Other debts +€376,000
new in 2025: €376,000
- Reserves -€296,560
down €296,560 (-100.0%), from €296,570 to €10
- Debts after one year -€22,429
down €22,429 (-4.8%), from €468,750 to €446,321
- Tax, wage and social debts -€16,158
down €16,158 (-57.7%), from €28,020 to €11,862
of which Taxes: -€16,158
- Gross operating margin -€153,199
down €153,199 (-47.0%), from €325,989 to €172,790
- Depreciation -€36,137
down €36,137 (-39.5%), from €91,504 to €55,366
- Taxes -€28,225
down €28,225 (-51.6%), from €54,700 to €26,474
- Financial charges +€10,988
up €10,988 (+197.1%), from €5,575 to €16,563
- Financial income +€3,284
up €3,284 (+150.7%), from €2,179 to €5,463
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 | €827,623 | €877,876 | +€50,254 | +6.1% |
| Fixed assets | 21/28 | €643,622 | €694,977 | +€51,356 | +8.0% |
| Tangible fixed assets | 22/27 | €643,622 | €694,977 | +€51,356 | +8.0% |
| Land and buildings | 22 | €591,754 | €629,967 | +€38,214 | +6.5% |
| Plant, machinery and equipment | 23 | €3,215 | €5,516 | +€2,301 | +71.6% |
| Furniture and vehicles | 24 | €48,653 | €59,494 | +€10,841 | +22.3% |
| Current assets | 29/58 | €184,001 | €182,899 | -€1,102 | -0.6% |
| Amounts receivable within one year | 40/41 | €96,300 | €143,383 | +€47,083 | +48.9% |
| Trade receivables | 40 | €48,291 | €19,951 | -€28,339 | -58.7% |
| Other amounts receivable | 41 | €48,009 | €123,432 | +€75,423 | +157.1% |
| Current investments | 50/53 | €6,500 | €0 | -€6,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €80,427 | €35,998 | -€44,428 | -55.2% |
| Deferred charges and accrued income | 490/1 | €775 | €3,518 | +€2,743 | +353.9% |
| Total equity and liabilities | 10/49 | €827,623 | €877,876 | +€50,254 | +6.1% |
| Equity | 10/15 | €301,570 | €5,010 | -€296,560 | -98.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €296,570 | €10 | -€296,560 | -100.0% |
| Distributable reserves | 133 | €296,570 | €10 | -€296,560 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €526,052 | €872,866 | +€346,814 | +65.9% |
| Amounts payable after more than one year | 17 | €468,750 | €446,321 | -€22,429 | -4.8% |
| Financial debts | 170/4 | €468,750 | €446,321 | -€22,429 | -4.8% |
| Amounts payable within one year | 42/48 | €57,002 | €425,945 | +€368,943 | +647.2% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €32,541 | +€7,541 | +30.2% |
| Trade debts | 44 | €3,983 | €5,542 | +€1,560 | +39.2% |
| Suppliers | 440/4 | €3,983 | €5,542 | +€1,560 | +39.2% |
| Taxes, remuneration and social security | 45 | €28,020 | €11,862 | -€16,158 | -57.7% |
| Taxes | 450/3 | €26,520 | €10,362 | -€16,158 | -60.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €376,000 | +€376,000 | |
| Accrued charges and deferred income | 492/3 | €300 | €600 | +€300 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,504 | €55,366 | -€36,137 | -39.5% |
| Other operating charges | 640/8 | €1,293 | €410 | -€883 | -68.3% |
| Gross operating margin | 9900 | €325,989 | €172,790 | -€153,199 | -47.0% |
| Operating profit (loss) | 9901 | €233,192 | €117,014 | -€116,179 | -49.8% |
| Financial income | 75/76B | €2,179 | €5,463 | +€3,284 | +150.7% |
| Recurring financial income | 75 | €2,179 | €5,463 | +€3,284 | +150.7% |
| Financial charges | 65/66B | €5,575 | €16,563 | +€10,988 | +197.1% |
| Recurring financial charges | 65 | €5,575 | €16,563 | +€10,988 | +197.1% |
| Profit (loss) for the period before taxes | 9903 | €229,796 | €105,914 | -€123,882 | -53.9% |
| Income taxes | 67/77 | €54,700 | €26,474 | -€28,225 | -51.6% |
| Profit (loss) for the period | 9904 | €175,096 | €79,440 | -€95,657 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €175,096 | €79,440 | -€95,657 | -54.6% |
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 5 October 2026 via checked.be.