BRC CORP.: 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.
BRC CORP.
Largest movements
- Cash +€10,569
up €10,569 (+51.6%), from €20,469 to €31,038
mainly Net result for the year (+€43,954) and Tax, wage and social debts (+€3,335)
- Reserves +€43,121
up €43,121 (+16.5%), from €261,122 to €304,243
of which Distributable reserves: +€43,121
- Debts after one year -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
- Gross operating margin +€3,730
up €3,730 (+8.7%), from €42,946 to €46,676
- Write-downs +€1,199
no longer reported in 2025 (was -€1,199)
- Taxes +€909
up €909 (+6.1%), from €14,926 to €15,835
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 | €428,242 | €434,921 | +€6,679 | +1.6% |
| Fixed assets | 21/28 | €404,711 | €403,586 | -€1,124 | -0.3% |
| Tangible fixed assets | 22/27 | €4,711 | €3,586 | -€1,124 | -23.9% |
| Furniture and vehicles | 24 | €4,711 | €3,586 | -€1,124 | -23.9% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €23,532 | €31,334 | +€7,803 | +33.2% |
| Amounts receivable within one year | 40/41 | €2,249 | €296 | -€1,953 | -86.8% |
| Other amounts receivable | 41 | €2,249 | €296 | -€1,953 | -86.8% |
| Cash at bank and in hand | 54/58 | €20,469 | €31,038 | +€10,569 | +51.6% |
| Deferred charges and accrued income | 490/1 | €813 | - | -€813 | |
| Total equity and liabilities | 10/49 | €428,242 | €434,921 | +€6,679 | +1.6% |
| Equity | 10/15 | €323,122 | €366,243 | +€43,121 | +13.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €261,122 | €304,243 | +€43,121 | +16.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €254,922 | €298,043 | +€43,121 | +16.9% |
| Amounts payable | 17/49 | €105,121 | €68,678 | -€36,443 | -34.7% |
| Amounts payable after more than one year | 17 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Other amounts payable | 178/9 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Amounts payable within one year | 42/48 | €45,120 | €48,678 | +€3,557 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €1,551 | €1,429 | -€122 | -7.8% |
| Suppliers | 440/4 | €1,551 | €1,429 | -€122 | -7.8% |
| Taxes, remuneration and social security | 45 | €2,500 | €5,835 | +€3,335 | +133.4% |
| Taxes | 450/3 | €2,500 | €5,835 | +€3,335 | +133.4% |
| Other amounts payable | 47/48 | €1,070 | €1,414 | +€344 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €1,124 | +€214 | +23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,199 | - | +€1,199 | |
| Other operating charges | 640/8 | €614 | €462 | -€153 | -24.8% |
| Gross operating margin | 9900 | €42,946 | €46,676 | +€3,730 | +8.7% |
| Operating profit (loss) | 9901 | €42,621 | €45,090 | +€2,469 | +5.8% |
| Financial income | 75/76B | €15,000 | €15,000 | -€0 | 0.0% |
| Recurring financial income | 75 | €15,000 | €15,000 | -€0 | 0.0% |
| Financial charges | 65/66B | €334 | €301 | -€33 | -10.0% |
| Recurring financial charges | 65 | €334 | €301 | -€33 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €57,287 | €59,789 | +€2,502 | +4.4% |
| Income taxes | 67/77 | €14,926 | €15,835 | +€909 | +6.1% |
| Profit (loss) for the period | 9904 | €42,361 | €43,954 | +€1,594 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,361 | €43,954 | +€1,594 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.