BRIANA: 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.
BRIANA
Largest movements
- Tangible fixed assets +€166,274
up €166,274 (+20.6%), from €808,151 to €974,425
- Receivables within one year +€136,586
up €136,586 (+393.7%), from €34,692 to €171,278
- Other debts +€410,400
up €410,400 (+24.9%), from €1.6m to €2.1m
- Debts after one year -€50,257
down €50,257 (-94.5%), from €53,190 to €2,933
- Profit (loss) carried forward -€27,292
down €27,292 (-2.8%), from -€991,217 to -€1.0m
- Current portion of long-term debt -€25,766
down €25,766 (-33.9%), from €76,023 to €50,257
- Financial income +€4,812
up €4,812 (+193.2%), from €2,491 to €7,303
- Financial charges -€2,964
down €2,964 (-40.0%), from €7,415 to €4,451
- Gross operating margin +€2,505
up €2,505 (+37.8%), from €6,623 to €9,128
- Depreciation +€1,279
up €1,279 (+4.0%), from €32,094 to €33,373
- Other operating charges -€256
down €256 (-4.2%), from €6,154 to €5,898
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 | €852,590 | €1,161,523 | +€308,933 | +36.2% |
| Fixed assets | 21/28 | €808,151 | €974,425 | +€166,274 | +20.6% |
| Tangible fixed assets | 22/27 | €808,151 | €974,425 | +€166,274 | +20.6% |
| Land and buildings | 22 | €808,151 | €974,425 | +€166,274 | +20.6% |
| Current assets | 29/58 | €44,439 | €187,098 | +€142,659 | +321.0% |
| Amounts receivable within one year | 40/41 | €34,692 | €171,278 | +€136,586 | +393.7% |
| Other amounts receivable | 41 | €34,692 | €171,278 | +€136,586 | +393.7% |
| Cash at bank and in hand | 54/58 | €8,492 | €14,713 | +€6,222 | +73.3% |
| Deferred charges and accrued income | 490/1 | €1,255 | €1,107 | -€148 | -11.8% |
| Total equity and liabilities | 10/49 | €852,590 | €1,161,523 | +€308,933 | +36.2% |
| Equity | 10/15 | -€923,567 | -€950,859 | -€27,292 | -3.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€991,217 | -€1,018,509 | -€27,292 | -2.8% |
| Amounts payable | 17/49 | €1,776,157 | €2,112,382 | +€336,225 | +18.9% |
| Amounts payable after more than one year | 17 | €53,190 | €2,933 | -€50,257 | -94.5% |
| Financial debts | 170/4 | €53,190 | €2,933 | -€50,257 | -94.5% |
| Amounts payable within one year | 42/48 | €1,722,968 | €2,109,449 | +€386,481 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €76,023 | €50,257 | -€25,766 | -33.9% |
| Trade debts | 44 | €717 | €2,564 | +€1,847 | +257.6% |
| Suppliers | 440/4 | €717 | €2,564 | +€1,847 | +257.6% |
| Other amounts payable | 47/48 | €1,646,228 | €2,056,628 | +€410,400 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,094 | €33,373 | +€1,279 | +4.0% |
| Other operating charges | 640/8 | €6,154 | €5,898 | -€256 | -4.2% |
| Gross operating margin | 9900 | €6,623 | €9,128 | +€2,505 | +37.8% |
| Operating profit (loss) | 9901 | -€31,625 | -€30,143 | +€1,482 | +4.7% |
| Financial income | 75/76B | €2,491 | €7,303 | +€4,812 | +193.2% |
| Recurring financial income | 75 | €2,491 | €7,303 | +€4,812 | +193.2% |
| Financial charges | 65/66B | €7,415 | €4,451 | -€2,964 | -40.0% |
| Recurring financial charges | 65 | €7,415 | €4,451 | -€2,964 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,549 | -€27,292 | +€9,257 | +25.3% |
| Profit (loss) for the period | 9904 | -€36,549 | -€27,292 | +€9,257 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,549 | -€27,292 | +€9,257 | +25.3% |
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 12 October 2026 via checked.be.