BRC 4 YOU: 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 4 YOU
Largest movements
- Cash -€168,237
down €168,237 (-66.7%), from €252,053 to €83,816
mainly Trade debts (-€125,733) and Contributions, distributions and other (-€109,000)
- Receivables within one year -€15,074
down €15,074 (-41.7%), from €36,128 to €21,054
of which Trade receivables: -€23,581
- Intangible fixed assets -€7,500
down €7,500 (-25.0%), from €30,000 to €22,500
- Trade debts -€125,733
down €125,733 (-93.0%), from €135,257 to €9,524
- Profit (loss) carried forward -€97,749
down €97,749 (-72.7%), from €134,430 to €36,681
- Other debts +€31,682
up €31,682 (+79.4%), from €39,889 to €71,571
- Tax, wage and social debts -€3,430
down €3,430 (-12.8%), from €26,872 to €23,442
- Gross operating margin -€106,891
down €106,891 (-74.9%), from €142,785 to €35,893
- Taxes -€27,835
down €27,835 (-84.2%), from €33,056 to €5,221
- Depreciation +€1,881
up €1,881 (+15.7%), from €11,953 to €13,834
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 | €338,948 | €143,719 | -€195,229 | -57.6% |
| Fixed assets | 21/28 | €48,534 | €38,404 | -€10,130 | -20.9% |
| Intangible fixed assets | 21 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Tangible fixed assets | 22/27 | €18,534 | €15,904 | -€2,630 | -14.2% |
| Plant, machinery and equipment | 23 | €5,117 | €6,480 | +€1,362 | +26.6% |
| Furniture and vehicles | 24 | €7,913 | €5,260 | -€2,653 | -33.5% |
| Other tangible fixed assets | 26 | €5,504 | €4,164 | -€1,339 | -24.3% |
| Current assets | 29/58 | €290,414 | €105,315 | -€185,099 | -63.7% |
| Amounts receivable within one year | 40/41 | €36,128 | €21,054 | -€15,074 | -41.7% |
| Trade receivables | 40 | €27,184 | €3,603 | -€23,581 | -86.7% |
| Other amounts receivable | 41 | €8,944 | €17,451 | +€8,507 | +95.1% |
| Cash at bank and in hand | 54/58 | €252,053 | €83,816 | -€168,237 | -66.7% |
| Deferred charges and accrued income | 490/1 | €2,233 | €445 | -€1,788 | -80.1% |
| Total equity and liabilities | 10/49 | €338,948 | €143,719 | -€195,229 | -57.6% |
| Equity | 10/15 | €136,930 | €39,181 | -€97,749 | -71.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,430 | €36,681 | -€97,749 | -72.7% |
| Amounts payable | 17/49 | €202,018 | €104,538 | -€97,480 | -48.3% |
| Amounts payable within one year | 42/48 | €202,018 | €104,538 | -€97,480 | -48.3% |
| Trade debts | 44 | €135,257 | €9,524 | -€125,733 | -93.0% |
| Suppliers | 440/4 | €135,257 | €9,524 | -€125,733 | -93.0% |
| Taxes, remuneration and social security | 45 | €26,872 | €23,442 | -€3,430 | -12.8% |
| Taxes | 450/3 | €26,872 | €23,442 | -€3,430 | -12.8% |
| Other amounts payable | 47/48 | €39,889 | €71,571 | +€31,682 | +79.4% |
| Remuneration, social security and pensions | 62 | €30 | €621 | +€591 | +2,004% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,953 | €13,834 | +€1,881 | +15.7% |
| Other operating charges | 640/8 | €631 | €503 | -€129 | -20.4% |
| Gross operating margin | 9900 | €142,785 | €35,893 | -€106,891 | -74.9% |
| Operating profit (loss) | 9901 | €130,171 | €20,936 | -€109,234 | -83.9% |
| Financial income | 75/76B | €1,560 | €767 | -€793 | -50.9% |
| Recurring financial income | 75 | €1,560 | €767 | -€793 | -50.9% |
| Financial charges | 65/66B | €4,090 | €5,231 | +€1,141 | +27.9% |
| Recurring financial charges | 65 | €4,090 | €5,231 | +€1,141 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €127,640 | €16,472 | -€111,169 | -87.1% |
| Income taxes | 67/77 | €33,056 | €5,221 | -€27,835 | -84.2% |
| Profit (loss) for the period | 9904 | €94,584 | €11,251 | -€83,333 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,584 | €11,251 | -€83,333 | -88.1% |
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 22 October 2026 via checked.be.