BRB INVEST: what changed
BRB INVEST
Largest movements
- Tangible fixed assets +€4,869
new in 2025: €4,869
- Cash -€3,022
down €3,022 (-43.8%), from €6,898 to €3,876
mainly Other debts (-€23,839) and Investment in fixed assets (net) (-€6,488)
- Receivables within one year -€2,335
down €2,335 (-14.9%), from €15,651 to €13,316
of which Trade receivables: -€3,272
- Deferred charges and accrued income +€244
up €244 (+126%), from €193 to €436
- Profit (loss) carried forward +€28,654
up €28,654 (+23.1%), from -€124,232 to -€95,578
- Other debts -€23,839
down €23,839 (-22.1%), from €108,099 to €84,260
- Trade debts -€4,012
down €4,012 (-57.7%), from €6,949 to €2,937
- Tax, wage and social debts -€1,034
down €1,034 (-16.3%), from €6,349 to €5,315
- Gross operating margin -€8,392
down €8,392 (-16.4%), from €51,315 to €42,924
- Taxes -€2,371
down €2,371 (-17.0%), from €13,935 to €11,563
- Depreciation +€1,619
new in 2025: €1,619
- Other operating charges -€1,296
down €1,296 (-63.1%), from €2,055 to €759
- Financial charges -€1,182
down €1,182 (-78.2%), from €1,511 to €329
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,742 | €22,497 | -€245 | -1.1% |
| Fixed assets | 21/28 | - | €4,869 | +€4,869 | |
| Tangible fixed assets | 22/27 | - | €4,869 | +€4,869 | |
| Furniture and vehicles | 24 | - | €4,869 | +€4,869 | |
| Current assets | 29/58 | €22,742 | €17,628 | -€5,114 | -22.5% |
| Amounts receivable within one year | 40/41 | €15,651 | €13,316 | -€2,335 | -14.9% |
| Trade receivables | 40 | €15,651 | €12,379 | -€3,272 | -20.9% |
| Other amounts receivable | 41 | - | €937 | +€937 | |
| Cash at bank and in hand | 54/58 | €6,898 | €3,876 | -€3,022 | -43.8% |
| Deferred charges and accrued income | 490/1 | €193 | €436 | +€244 | +126% |
| Total equity and liabilities | 10/49 | €22,742 | €22,497 | -€245 | -1.1% |
| Equity | 10/15 | -€98,669 | -€70,015 | +€28,654 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,963 | €6,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,482 | €3,482 | = | 0.0% |
| Distributable reserves | 133 | €3,482 | €3,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,232 | -€95,578 | +€28,654 | +23.1% |
| Amounts payable | 17/49 | €121,410 | €92,512 | -€28,898 | -23.8% |
| Amounts payable within one year | 42/48 | €121,397 | €92,512 | -€28,885 | -23.8% |
| Trade debts | 44 | €6,949 | €2,937 | -€4,012 | -57.7% |
| Suppliers | 440/4 | €6,949 | €2,937 | -€4,012 | -57.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,349 | €5,315 | -€1,034 | -16.3% |
| Taxes | 450/3 | €6,349 | €5,315 | -€1,034 | -16.3% |
| Other amounts payable | 47/48 | €108,099 | €84,260 | -€23,839 | -22.1% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,619 | +€1,619 | |
| Other operating charges | 640/8 | €2,055 | €759 | -€1,296 | -63.1% |
| Gross operating margin | 9900 | €51,315 | €42,924 | -€8,392 | -16.4% |
| Operating profit (loss) | 9901 | €49,260 | €40,545 | -€8,715 | -17.7% |
| Financial income | 75/76B | €6 | €0 | -€5 | -92.8% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -92.8% |
| Financial charges | 65/66B | €1,511 | €329 | -€1,182 | -78.2% |
| Recurring financial charges | 65 | €1,511 | €329 | -€1,182 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €47,755 | €40,217 | -€7,538 | -15.8% |
| Income taxes | 67/77 | €13,935 | €11,563 | -€2,371 | -17.0% |
| Profit (loss) for the period | 9904 | €33,821 | €28,654 | -€5,167 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,821 | €28,654 | -€5,167 | -15.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.