BRC: 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.
BRC
Largest movements
- Cash -€3,682
down €3,682 (-8.7%), from €42,428 to €38,745
mainly Net result for the year (-€2,301) and Deferred charges and accrued income (-€534)
- Deferred charges and accrued income +€534
new in 2025: €534
- Profit (loss) carried forward -€2,301
down €2,301 (-17.4%), from -€13,224 to -€15,526
- Trade debts -€516
down €516 (-92.2%), from €560 to €44
- Gross operating margin -€782
down €782 (-99.6%), from -€785 to -€1,567
- Other operating charges +€136
up €136 (+35.2%), from €387 to €524
- Financial charges -€22
down €22 (-9.5%), from €233 to €210
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 | €42,543 | €39,725 | -€2,817 | -6.6% |
| Current assets | 29/58 | €42,543 | €39,725 | -€2,817 | -6.6% |
| Amounts receivable within one year | 40/41 | €115 | €446 | +€331 | +287% |
| Other amounts receivable | 41 | €115 | €446 | +€331 | +287% |
| Cash at bank and in hand | 54/58 | €42,428 | €38,745 | -€3,682 | -8.7% |
| Deferred charges and accrued income | 490/1 | - | €534 | +€534 | |
| Total equity and liabilities | 10/49 | €42,543 | €39,725 | -€2,817 | -6.6% |
| Equity | 10/15 | €40,122 | €37,821 | -€2,301 | -5.7% |
| Reserves | 13 | €53,346 | €53,346 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Legal reserve | 130 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €49,846 | €49,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,224 | -€15,526 | -€2,301 | -17.4% |
| Amounts payable | 17/49 | €2,421 | €1,905 | -€516 | -21.3% |
| Amounts payable within one year | 42/48 | €2,421 | €1,905 | -€516 | -21.3% |
| Trade debts | 44 | €560 | €44 | -€516 | -92.2% |
| Suppliers | 440/4 | €560 | €44 | -€516 | -92.2% |
| Other amounts payable | 47/48 | €1,861 | €1,861 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €524 | +€136 | +35.2% |
| Gross operating margin | 9900 | -€785 | -€1,567 | -€782 | -99.6% |
| Operating profit (loss) | 9901 | -€1,173 | -€2,091 | -€918 | -78.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €233 | €210 | -€22 | -9.5% |
| Recurring financial charges | 65 | €233 | €210 | -€22 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,405 | -€2,301 | -€896 | -63.8% |
| Profit (loss) for the period | 9904 | -€1,405 | -€2,301 | -€896 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,405 | -€2,301 | -€896 | -63.8% |
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 19 October 2026 via checked.be.