Brass 3: 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.
Brass 3
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €13,014,096 | €13,015,207 | +€1,111 | 0.0% |
| Fixed assets | 21/28 | €13,014,059 | €13,014,059 | = | 0.0% |
| Financial fixed assets | 28 | €13,014,059 | €13,014,059 | = | 0.0% |
| Affiliated companies | 280/1 | €13,014,059 | €13,014,059 | = | 0.0% |
| Participating interests | 280 | €13,014,059 | €13,014,059 | = | 0.0% |
| Current assets | 29/58 | €38 | €1,149 | +€1,111 | +2,955% |
| Cash at bank and in hand | 54/58 | €38 | €1,149 | +€1,111 | +2,955% |
| Total equity and liabilities | 10/49 | €13,014,096 | €13,015,207 | +€1,111 | 0.0% |
| Equity | 10/15 | €12,980,968 | €12,977,829 | -€3,139 | 0.0% |
| Contributions | 10/11 | €13,014,000 | €13,014,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,032 | -€36,171 | -€3,139 | -9.5% |
| Amounts payable | 17/49 | €33,128 | €37,378 | +€4,250 | +12.8% |
| Amounts payable within one year | 42/48 | €32,569 | €36,562 | +€3,993 | +12.3% |
| Trade debts | 44 | - | €1,425 | +€1,425 | |
| Suppliers | 440/4 | - | €1,425 | +€1,425 | |
| Other amounts payable | 47/48 | €32,569 | €35,137 | +€2,568 | +7.9% |
| Accrued charges and deferred income | 492/3 | €559 | €816 | +€257 | +46.0% |
| Operating charges | 60/66A | €1,596 | €1,743 | +€147 | +9.2% |
| Services and other goods | 61 | €446 | €55 | -€392 | -87.8% |
| Other operating charges | 640/8 | €1,149 | €1,688 | +€539 | +46.9% |
| Operating profit (loss) | 9901 | -€1,596 | -€1,743 | -€147 | -9.2% |
| Financial charges | 65/66B | €1,508 | €1,397 | -€111 | -7.4% |
| Recurring financial charges | 65 | €1,508 | €1,397 | -€111 | -7.4% |
| Debt charges | 650 | €994 | €816 | -€178 | -17.9% |
| Other financial charges | 652/9 | €514 | €580 | +€66 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,104 | -€3,139 | -€36 | -1.1% |
| Profit (loss) for the period | 9904 | -€3,104 | -€3,139 | -€36 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,104 | -€3,139 | -€36 | -1.1% |
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 16 October 2026 via checked.be.