BrBn: 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.
BrBn
Largest movements
- Current investments +€70,174
up €70,174 (+46.5%), from €151,025 to €221,199
- Cash -€22,221
down €22,221 (-20.3%), from €109,676 to €87,456
mainly Current investments (-€70,174) and Contributions, distributions and other (-€44,699)
- Tangible fixed assets -€17,937
down €17,937 (-19.7%), from €90,954 to €73,016
of which Furniture and vehicles: -€11,480
- Receivables within one year -€9,185
down €9,185 (-24.5%), from €37,415 to €28,229
- Reserves +€18,826
up €18,826 (+5.2%), from €361,928 to €380,753
- Financial charges -€32,551
down €32,551 (-96.9%), from €33,585 to €1,033
- Financial income +€14,362
up €14,362 (+263.4%), from €5,452 to €19,814
- Gross operating margin -€6,621
down €6,621 (-6.0%), from €110,385 to €103,763
- Other operating charges +€3,271
up €3,271 (+61.7%), from €5,305 to €8,576
- Depreciation +€1,862
up €1,862 (+8.4%), from €22,104 to €23,966
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 | €394,247 | €414,911 | +€20,664 | +5.2% |
| Fixed assets | 21/28 | €91,764 | €73,826 | -€17,937 | -19.5% |
| Tangible fixed assets | 22/27 | €90,954 | €73,016 | -€17,937 | -19.7% |
| Land and buildings | 22 | €37,983 | €26,781 | -€11,201 | -29.5% |
| Furniture and vehicles | 24 | €47,616 | €36,136 | -€11,480 | -24.1% |
| Other tangible fixed assets | 26 | €5,355 | €10,099 | +€4,744 | +88.6% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €302,483 | €341,085 | +€38,602 | +12.8% |
| Amounts receivable within one year | 40/41 | €37,415 | €28,229 | -€9,185 | -24.5% |
| Trade receivables | 40 | €37,415 | €28,229 | -€9,185 | -24.5% |
| Current investments | 50/53 | €151,025 | €221,199 | +€70,174 | +46.5% |
| Cash at bank and in hand | 54/58 | €109,676 | €87,456 | -€22,221 | -20.3% |
| Deferred charges and accrued income | 490/1 | €4,367 | €4,200 | -€167 | -3.8% |
| Total equity and liabilities | 10/49 | €394,247 | €414,911 | +€20,664 | +5.2% |
| Equity | 10/15 | €380,528 | €399,353 | +€18,826 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,928 | €380,753 | +€18,826 | +5.2% |
| Distributable reserves | 133 | €361,928 | €380,753 | +€18,826 | +5.2% |
| Amounts payable | 17/49 | €13,719 | €15,558 | +€1,838 | +13.4% |
| Amounts payable within one year | 42/48 | €8,211 | €10,821 | +€2,610 | +31.8% |
| Trade debts | 44 | €493 | €1,019 | +€526 | +106.7% |
| Suppliers | 440/4 | €493 | €1,019 | +€526 | +106.7% |
| Taxes, remuneration and social security | 45 | €7,718 | €9,802 | +€2,084 | +27.0% |
| Taxes | 450/3 | €6,788 | €8,872 | +€2,084 | +30.7% |
| Remuneration and social security | 454/9 | €930 | €930 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,509 | €4,737 | -€772 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,104 | €23,966 | +€1,862 | +8.4% |
| Other operating charges | 640/8 | €5,305 | €8,576 | +€3,271 | +61.7% |
| Gross operating margin | 9900 | €110,385 | €103,763 | -€6,621 | -6.0% |
| Operating profit (loss) | 9901 | €82,976 | €71,222 | -€11,754 | -14.2% |
| Financial income | 75/76B | €5,452 | €19,814 | +€14,362 | +263.4% |
| Recurring financial income | 75 | €5,452 | €19,814 | +€14,362 | +263.4% |
| Financial charges | 65/66B | €33,585 | €1,033 | -€32,551 | -96.9% |
| Recurring financial charges | 65 | €33,585 | €1,033 | -€32,551 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €54,843 | €90,002 | +€35,159 | +64.1% |
| Income taxes | 67/77 | €26,164 | €26,477 | +€314 | +1.2% |
| Profit (loss) for the period | 9904 | €28,680 | €63,525 | +€34,845 | +121.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,680 | €63,525 | +€34,845 | +121.5% |
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.