BRIAN INTERNATIONAL: 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.
BRIAN INTERNATIONAL
Largest movements
- Receivables within one year -€3,142
down €3,142 (-17.3%), from €18,115 to €14,973
- Profit (loss) carried forward -€3,507
down €3,507 (-10.3%), from -€34,095 to -€37,602
- Trade debts +€400
new in 2025: €400
- Gross operating margin -€1,357
down €1,357 (-349%), from -€388 to -€1,745
- Other operating charges +€163
up €163 (+6.3%), from €2,601 to €2,764
- Financial income +€60
up €60 (+5.6%), from €1,061 to €1,121
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,157 | €27,971 | -€3,186 | -10.2% |
| Fixed assets | 21/28 | €13,042 | €12,997 | -€45 | -0.3% |
| Tangible fixed assets | 22/27 | €11,498 | €11,454 | -€45 | -0.4% |
| Land and buildings | 22 | €11,498 | €11,454 | -€45 | -0.4% |
| Financial fixed assets | 28 | €1,544 | €1,544 | = | 0.0% |
| Current assets | 29/58 | €18,115 | €14,973 | -€3,142 | -17.3% |
| Amounts receivable within one year | 40/41 | €18,115 | €14,973 | -€3,142 | -17.3% |
| Other amounts receivable | 41 | €18,115 | €14,973 | -€3,142 | -17.3% |
| Total equity and liabilities | 10/49 | €31,157 | €27,971 | -€3,186 | -10.2% |
| Equity | 10/15 | €31,004 | €27,497 | -€3,507 | -11.3% |
| 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 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,095 | -€37,602 | -€3,507 | -10.3% |
| Amounts payable | 17/49 | €153 | €473 | +€321 | +210% |
| Amounts payable within one year | 42/48 | €153 | €473 | +€321 | +210% |
| Financial debts | 43 | €153 | €74 | -€79 | -51.8% |
| Credit institutions | 430/8 | €153 | €74 | -€79 | -51.8% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €45 | = | 0.0% |
| Other operating charges | 640/8 | €2,601 | €2,764 | +€163 | +6.3% |
| Gross operating margin | 9900 | -€388 | -€1,745 | -€1,357 | -349% |
| Operating profit (loss) | 9901 | -€3,034 | -€4,554 | -€1,520 | -50.1% |
| Financial income | 75/76B | €1,061 | €1,121 | +€60 | +5.6% |
| Recurring financial income | 75 | €1,061 | €1,121 | +€60 | +5.6% |
| Financial charges | 65/66B | €61 | €75 | +€13 | +21.6% |
| Recurring financial charges | 65 | €61 | €75 | +€13 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,034 | -€3,507 | -€1,473 | -72.4% |
| Profit (loss) for the period | 9904 | -€2,034 | -€3,507 | -€1,473 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,034 | -€3,507 | -€1,473 | -72.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.