BRIANDA: what changed
Two fiscal 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.
BRIANDA
Largest movements
- Receivables within one year +€34,905
up €34,905 (+103.7%), from €33,651 to €68,556
of which Other amounts receivable: +€31,902
- Tangible fixed assets +€996
new in 2025: €996
- Profit (loss) carried forward +€24,838
up €24,838 (+102.0%), from €24,349 to €49,187
- Tax, wage and social debts +€8,746
up €8,746 (+117.8%), from €7,425 to €16,171
of which Taxes: +€7,346
- Trade debts +€1,341
up €1,341 (+42.3%), from €3,168 to €4,510
- Gross operating margin +€31,381
up €31,381 (+387.2%), from €8,104 to €39,485
- Taxes +€8,631
up €8,631 (+283.4%), from €3,045 to €11,676
- Other operating charges +€1,044
up €1,044 (+183.5%), from €569 to €1,613
- Financial charges -€749
down €749 (-36.1%), from €2,073 to €1,324
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 | €38,943 | €73,868 | +€34,925 | +89.7% |
| Fixed assets | 21/28 | - | €996 | +€996 | |
| Tangible fixed assets | 22/27 | - | €996 | +€996 | |
| Furniture and vehicles | 24 | - | €996 | +€996 | |
| Current assets | 29/58 | €38,943 | €72,873 | +€33,929 | +87.1% |
| Amounts receivable within one year | 40/41 | €33,651 | €68,556 | +€34,905 | +103.7% |
| Trade receivables | 40 | €12,100 | €15,104 | +€3,004 | +24.8% |
| Other amounts receivable | 41 | €21,551 | €53,453 | +€31,902 | +148.0% |
| Cash at bank and in hand | 54/58 | €1,956 | €1,500 | -€456 | -23.3% |
| Deferred charges and accrued income | 490/1 | €3,337 | €2,816 | -€521 | -15.6% |
| Total equity and liabilities | 10/49 | €38,943 | €73,868 | +€34,925 | +89.7% |
| Equity | 10/15 | €28,349 | €53,187 | +€24,838 | +87.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,349 | €49,187 | +€24,838 | +102.0% |
| Amounts payable | 17/49 | €10,594 | €20,681 | +€10,087 | +95.2% |
| Amounts payable within one year | 42/48 | €10,594 | €20,681 | +€10,087 | +95.2% |
| Trade debts | 44 | €3,168 | €4,510 | +€1,341 | +42.3% |
| Suppliers | 440/4 | €3,168 | €4,510 | +€1,341 | +42.3% |
| Taxes, remuneration and social security | 45 | €7,425 | €16,171 | +€8,746 | +117.8% |
| Taxes | 450/3 | €7,425 | €14,771 | +€7,346 | +98.9% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Non-recurring operating income | 76A | - | €1,140 | +€1,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35 | +€35 | |
| Other operating charges | 640/8 | €569 | €1,613 | +€1,044 | +183.5% |
| Gross operating margin | 9900 | €8,104 | €39,485 | +€31,381 | +387.2% |
| Operating profit (loss) | 9901 | €7,535 | €37,838 | +€30,303 | +402.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -93.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -93.3% |
| Financial charges | 65/66B | €2,073 | €1,324 | -€749 | -36.1% |
| Recurring financial charges | 65 | €2,073 | €1,324 | -€749 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €5,462 | €36,514 | +€31,052 | +568.5% |
| Income taxes | 67/77 | €3,045 | €11,676 | +€8,631 | +283.4% |
| Profit (loss) for the period | 9904 | €2,417 | €24,838 | +€22,421 | +927.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,417 | €24,838 | +€22,421 | +927.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.