BRI Management: 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.
BRI Management
Largest movements
- Cash -€53,555
down €53,555 (-35.3%), from €151,675 to €98,120
mainly Contributions, distributions and other (-€120,000) and Tax, wage and social debts (-€21,699)
- Receivables within one year +€7,840
up €7,840 (+101%), from €7,768 to €15,609
of which Trade receivables: +€6,255
- Profit (loss) carried forward -€25,800
down €25,800 (-21.5%), from €119,893 to €94,094
- Tax, wage and social debts -€21,699
down €21,699 (-54.8%), from €39,589 to €17,890
of which Taxes: -€13,199
- Trade debts +€1,791
up €1,791 (+252%), from €710 to €2,501
- Gross operating margin +€87,173
up €87,173 (+248%), from €35,219 to €122,392
- Taxes +€19,201
up €19,201 (+263%), from €7,300 to €26,501
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 | €163,025 | €116,484 | -€46,540 | -28.5% |
| Fixed assets | 21/28 | €3,309 | €2,482 | -€827 | -25.0% |
| Tangible fixed assets | 22/27 | €2,809 | €1,982 | -€827 | -29.4% |
| Furniture and vehicles | 24 | €2,809 | €1,982 | -€827 | -29.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €159,716 | €114,003 | -€45,713 | -28.6% |
| Amounts receivable within one year | 40/41 | €7,768 | €15,609 | +€7,840 | +101% |
| Trade receivables | 40 | €7,405 | €13,660 | +€6,255 | +84.5% |
| Other amounts receivable | 41 | €363 | €1,948 | +€1,585 | +437% |
| Cash at bank and in hand | 54/58 | €151,675 | €98,120 | -€53,555 | -35.3% |
| Deferred charges and accrued income | 490/1 | €272 | €274 | +€2 | +0.6% |
| Total equity and liabilities | 10/49 | €163,025 | €116,484 | -€46,540 | -28.5% |
| Equity | 10/15 | €121,893 | €96,094 | -€25,800 | -21.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,893 | €94,094 | -€25,800 | -21.5% |
| Amounts payable | 17/49 | €41,132 | €20,391 | -€20,741 | -50.4% |
| Amounts payable within one year | 42/48 | €41,132 | €20,391 | -€20,741 | -50.4% |
| Trade debts | 44 | €710 | €2,501 | +€1,791 | +252% |
| Suppliers | 440/4 | €710 | €2,501 | +€1,791 | +252% |
| Taxes, remuneration and social security | 45 | €39,589 | €17,890 | -€21,699 | -54.8% |
| Taxes | 450/3 | €28,789 | €15,590 | -€13,199 | -45.8% |
| Remuneration and social security | 454/9 | €10,800 | €2,300 | -€8,500 | -78.7% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €827 | = | 0.0% |
| Other operating charges | 640/8 | €62 | €400 | +€338 | +550% |
| Gross operating margin | 9900 | €35,219 | €122,392 | +€87,173 | +248% |
| Operating profit (loss) | 9901 | €34,330 | €121,165 | +€86,835 | +253% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €424 | €464 | +€40 | +9.5% |
| Recurring financial charges | 65 | €424 | €464 | +€40 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €33,927 | €120,702 | +€86,775 | +256% |
| Income taxes | 67/77 | €7,300 | €26,501 | +€19,201 | +263% |
| Profit (loss) for the period | 9904 | €26,627 | €94,200 | +€67,574 | +254% |
| Profit (loss) for the period to be appropriated | 9905 | €26,627 | €94,200 | +€67,574 | +254% |
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.