BRC-LAW SRL: 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-LAW SRL
Largest movements
- Cash +€23,360
up €23,360 (+58.6%), from €39,893 to €63,254
mainly Other debts (+€18,013) and Receivables within one year (+€17,153)
- Receivables within one year -€17,153
down €17,153 (-79.0%), from €21,706 to €4,553
of which Trade receivables: -€20,708
- Tangible fixed assets +€973
up €973 (+17.5%), from €5,571 to €6,543
of which Other tangible fixed assets: +€2,877
- Deferred charges and accrued income -€873
down €873 (-33.3%), from €2,623 to €1,751
- Other debts +€18,013
up €18,013 (+62.9%), from €28,618 to €46,631
- Profit (loss) carried forward -€6,399
down €6,399 (-24.1%), from €26,594 to €20,196
- Trade debts -€3,619
down €3,619 (-73.2%), from €4,942 to €1,323
- Tax, wage and social debts -€1,609
down €1,609 (-34.1%), from €4,722 to €3,113
- Gross operating margin -€14,506
down €14,506, from €12,337 to -€2,169
- Taxes -€2,417
down €2,417, from €2,355 to -€62
- Financial charges -€1,457
down €1,457 (-77.5%), from €1,880 to €422
- Depreciation -€393
down €393 (-10.1%), from €3,891 to €3,498
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 | €70,054 | €76,361 | +€6,307 | +9.0% |
| Fixed assets | 21/28 | €5,831 | €6,803 | +€973 | +16.7% |
| Tangible fixed assets | 22/27 | €5,571 | €6,543 | +€973 | +17.5% |
| Furniture and vehicles | 24 | €5,233 | €3,328 | -€1,905 | -36.4% |
| Other tangible fixed assets | 26 | €338 | €3,215 | +€2,877 | +852% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €64,223 | €69,558 | +€5,335 | +8.3% |
| Amounts receivable within one year | 40/41 | €21,706 | €4,553 | -€17,153 | -79.0% |
| Trade receivables | 40 | €21,706 | €998 | -€20,708 | -95.4% |
| Other amounts receivable | 41 | - | €3,555 | +€3,555 | |
| Cash at bank and in hand | 54/58 | €39,893 | €63,254 | +€23,360 | +58.6% |
| Deferred charges and accrued income | 490/1 | €2,623 | €1,751 | -€873 | -33.3% |
| Total equity and liabilities | 10/49 | €70,054 | €76,361 | +€6,307 | +9.0% |
| Equity | 10/15 | €29,094 | €22,696 | -€6,399 | -22.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,594 | €20,196 | -€6,399 | -24.1% |
| Amounts payable | 17/49 | €40,960 | €53,665 | +€12,706 | +31.0% |
| Amounts payable within one year | 42/48 | €38,283 | €51,067 | +€12,785 | +33.4% |
| Trade debts | 44 | €4,942 | €1,323 | -€3,619 | -73.2% |
| Suppliers | 440/4 | €4,942 | €1,323 | -€3,619 | -73.2% |
| Taxes, remuneration and social security | 45 | €4,722 | €3,113 | -€1,609 | -34.1% |
| Taxes | 450/3 | €4,722 | €3,113 | -€1,609 | -34.1% |
| Other amounts payable | 47/48 | €28,618 | €46,631 | +€18,013 | +62.9% |
| Accrued charges and deferred income | 492/3 | €2,677 | €2,598 | -€79 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,891 | €3,498 | -€393 | -10.1% |
| Other operating charges | 640/8 | €671 | €583 | -€89 | -13.2% |
| Gross operating margin | 9900 | €12,337 | -€2,169 | -€14,506 | |
| Operating profit (loss) | 9901 | €7,775 | -€6,249 | -€14,024 | |
| Financial income | 75/76B | €185 | €210 | +€26 | +14.0% |
| Recurring financial income | 75 | €185 | €210 | +€26 | +14.0% |
| Financial charges | 65/66B | €1,880 | €422 | -€1,457 | -77.5% |
| Recurring financial charges | 65 | €1,880 | €422 | -€1,457 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €6,080 | -€6,461 | -€12,541 | |
| Income taxes | 67/77 | €2,355 | -€62 | -€2,417 | |
| Profit (loss) for the period | 9904 | €3,725 | -€6,399 | -€10,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,725 | -€6,399 | -€10,123 |
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 30 October 2026 via checked.be.