BRIALLY: 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.
BRIALLY
Largest movements
- Cash -€19,689
down €19,689 (-98.7%), from €19,951 to €262
mainly Tax, wage and social debts (-€8,580) and Accrued charges and deferred income (-€7,265)
- Tangible fixed assets -€1,279
down €1,279 (-7.7%), from €16,672 to €15,393
of which Furniture and vehicles: -€3,636
- Receivables within one year -€589
down €589 (-4.5%), from €13,133 to €12,544
of which Trade receivables: -€6,086
- Tax, wage and social debts -€8,580
down €8,580 (-77.4%), from €11,083 to €2,503
- Accrued charges and deferred income -€7,265
down €7,265 (-20.3%), from €35,740 to €28,475
- Debts after one year -€4,271
down €4,271 (-31.4%), from €13,614 to €9,343
- Trade debts +€3,197
up €3,197 (+128.6%), from €2,487 to €5,684
- Profit (loss) carried forward -€2,412
down €2,412 (-11.0%), from -€21,864 to -€24,276
- Gross operating margin +€10,041
up €10,041, from -€5,743 to €4,299
- Depreciation +€2,716
up €2,716 (+179.8%), from €1,510 to €4,226
- Other operating charges +€385
up €385 (+260.3%), from €148 to €533
- Financial charges -€375
down €375 (-15.1%), from €2,480 to €2,105
- Financial income +€151
up €151 (+13504.5%), from €1 to €152
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 | €50,085 | €28,229 | -€21,856 | -43.6% |
| Fixed assets | 21/28 | €16,672 | €15,393 | -€1,279 | -7.7% |
| Tangible fixed assets | 22/27 | €16,672 | €15,393 | -€1,279 | -7.7% |
| Plant, machinery and equipment | 23 | - | €2,358 | +€2,358 | |
| Furniture and vehicles | 24 | €16,672 | €13,035 | -€3,636 | -21.8% |
| Current assets | 29/58 | €33,413 | €12,836 | -€20,577 | -61.6% |
| Amounts receivable within one year | 40/41 | €13,133 | €12,544 | -€589 | -4.5% |
| Trade receivables | 40 | €13,121 | €7,035 | -€6,086 | -46.4% |
| Other amounts receivable | 41 | €12 | €5,509 | +€5,497 | +45998.5% |
| Cash at bank and in hand | 54/58 | €19,951 | €262 | -€19,689 | -98.7% |
| Deferred charges and accrued income | 490/1 | €328 | €30 | -€299 | -91.0% |
| Total equity and liabilities | 10/49 | €50,085 | €28,229 | -€21,856 | -43.6% |
| Equity | 10/15 | -€20,864 | -€23,276 | -€2,412 | -11.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,864 | -€24,276 | -€2,412 | -11.0% |
| Amounts payable | 17/49 | €70,949 | €51,505 | -€19,444 | -27.4% |
| Amounts payable after more than one year | 17 | €13,614 | €9,343 | -€4,271 | -31.4% |
| Financial debts | 170/4 | €13,614 | €9,343 | -€4,271 | -31.4% |
| Amounts payable within one year | 42/48 | €21,595 | €13,687 | -€7,907 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €5,500 | -€500 | -8.3% |
| Trade debts | 44 | €2,487 | €5,684 | +€3,197 | +128.6% |
| Suppliers | 440/4 | €2,487 | €5,684 | +€3,197 | +128.6% |
| Advances received on contracts in progress | 46 | €1,542 | - | -€1,542 | |
| Taxes, remuneration and social security | 45 | €11,083 | €2,503 | -€8,580 | -77.4% |
| Taxes | 450/3 | €11,083 | €2,503 | -€8,580 | -77.4% |
| Other amounts payable | 47/48 | €483 | - | -€483 | |
| Accrued charges and deferred income | 492/3 | €35,740 | €28,475 | -€7,265 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,510 | €4,226 | +€2,716 | +179.8% |
| Other operating charges | 640/8 | €148 | €533 | +€385 | +260.3% |
| Gross operating margin | 9900 | -€5,743 | €4,299 | +€10,041 | |
| Operating profit (loss) | 9901 | -€7,401 | -€460 | +€6,941 | +93.8% |
| Financial income | 75/76B | €1 | €152 | +€151 | +13504.5% |
| Recurring financial income | 75 | €1 | €152 | +€151 | +13504.5% |
| Financial charges | 65/66B | €2,480 | €2,105 | -€375 | -15.1% |
| Recurring financial charges | 65 | €2,480 | €2,105 | -€375 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,879 | -€2,412 | +€7,467 | +75.6% |
| Profit (loss) for the period | 9904 | -€9,879 | -€2,412 | +€7,467 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,879 | -€2,412 | +€7,467 | +75.6% |
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 10 October 2026 via checked.be.