BRERIK: 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.
BRERIK
Largest movements
- Tangible fixed assets -€8,871
down €8,871 (-28.0%), from €31,704 to €22,834
of which Furniture and vehicles: -€7,443
- Stocks and contracts -€4,120
no longer reported in 2025 (was €4,120)
- Cash -€2,323
down €2,323 (-67.7%), from €3,430 to €1,107
mainly Current portion of long-term debt (-€7,289) and Debts after one year (-€6,877)
- Current portion of long-term debt -€7,289
down €7,289 (-70.7%), from €10,315 to €3,026
- Debts after one year -€6,877
down €6,877 (-23.4%), from €29,418 to €22,541
- Trade debts -€2,772
down €2,772 (-96.1%), from €2,884 to €112
- Profit (loss) carried forward +€2,642
up €2,642 (+17.2%), from -€15,330 to -€12,687
- Accrued charges and deferred income +€1,509
new in 2025: €1,509
- Other operating charges -€1,250
no longer reported in 2025 (was €1,250)
- Gross operating margin +€834
up €834 (+7.0%), from €11,836 to €12,669
- Depreciation -€401
down €401 (-4.3%), from €9,272 to €8,871
- Financial charges -€296
down €296 (-20.3%), from €1,452 to €1,157
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 | €40,470 | €25,577 | -€14,893 | -36.8% |
| Fixed assets | 21/28 | €31,704 | €22,834 | -€8,871 | -28.0% |
| Tangible fixed assets | 22/27 | €31,704 | €22,834 | -€8,871 | -28.0% |
| Plant, machinery and equipment | 23 | €3,122 | €1,694 | -€1,427 | -45.7% |
| Furniture and vehicles | 24 | €28,582 | €21,139 | -€7,443 | -26.0% |
| Current assets | 29/58 | €8,766 | €2,744 | -€6,022 | -68.7% |
| Stocks and contracts in progress | 3 | €4,120 | - | -€4,120 | |
| Stocks | 30/36 | €4,120 | - | -€4,120 | |
| Amounts receivable within one year | 40/41 | - | €60 | +€60 | |
| Trade receivables | 40 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €3,430 | €1,107 | -€2,323 | -67.7% |
| Deferred charges and accrued income | 490/1 | €1,215 | €1,576 | +€361 | +29.7% |
| Total equity and liabilities | 10/49 | €40,470 | €25,577 | -€14,893 | -36.8% |
| Equity | 10/15 | -€7,270 | -€4,627 | +€2,642 | +36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,330 | -€12,687 | +€2,642 | +17.2% |
| Amounts payable | 17/49 | €47,739 | €30,205 | -€17,535 | -36.7% |
| Amounts payable after more than one year | 17 | €29,418 | €22,541 | -€6,877 | -23.4% |
| Financial debts | 170/4 | €29,418 | €22,541 | -€6,877 | -23.4% |
| Amounts payable within one year | 42/48 | €18,321 | €6,154 | -€12,167 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | €10,315 | €3,026 | -€7,289 | -70.7% |
| Trade debts | 44 | €2,884 | €112 | -€2,772 | -96.1% |
| Suppliers | 440/4 | €2,884 | €112 | -€2,772 | -96.1% |
| Taxes, remuneration and social security | 45 | €3,657 | €3,016 | -€641 | -17.5% |
| Taxes | 450/3 | €3,657 | €3,016 | -€641 | -17.5% |
| Other amounts payable | 47/48 | €1,464 | - | -€1,464 | |
| Accrued charges and deferred income | 492/3 | - | €1,509 | +€1,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,272 | €8,871 | -€401 | -4.3% |
| Other operating charges | 640/8 | €1,250 | - | -€1,250 | |
| Gross operating margin | 9900 | €11,836 | €12,669 | +€834 | +7.0% |
| Operating profit (loss) | 9901 | €1,314 | €3,799 | +€2,485 | +189% |
| Financial charges | 65/66B | €1,452 | €1,157 | -€296 | -20.3% |
| Recurring financial charges | 65 | €1,452 | €1,157 | -€296 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€138 | €2,642 | +€2,780 | |
| Profit (loss) for the period | 9904 | -€138 | €2,642 | +€2,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€138 | €2,642 | +€2,780 |
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 21 October 2026 via checked.be.