BRIANJS: 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.
BRIANJS
Largest movements
- Cash -€40,102
down €40,102 (-70.2%), from €57,129 to €17,027
mainly Contributions, distributions and other (-€118,293) and Tax, wage and social debts (-€6,022)
- Receivables within one year -€24,702
down €24,702 (-69.8%), from €35,375 to €10,672
- Reserves -€47,293
down €47,293 (-96.2%), from €49,153 to €1,860
of which Distributable reserves: -€47,293
- Profit (loss) carried forward -€13,950
new in 2025: -€13,950
- Tax, wage and social debts -€6,022
down €6,022 (-34.6%), from €17,419 to €11,397
- Other debts +€3,385
up €3,385 (+33.8%), from €10,006 to €13,391
- Gross operating margin +€14,400
up €14,400 (+23.2%), from €61,970 to €76,370
- Taxes +€2,552
up €2,552 (+20.2%), from €12,619 to €15,171
- Other operating charges +€2,177
new in 2025: €2,177
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 | €96,772 | €32,322 | -€64,450 | -66.6% |
| Fixed assets | 21/28 | €4,256 | €4,602 | +€346 | +8.1% |
| Tangible fixed assets | 22/27 | €4,256 | €4,602 | +€346 | +8.1% |
| Plant, machinery and equipment | 23 | €787 | €98 | -€688 | -87.5% |
| Furniture and vehicles | 24 | €3,469 | €4,504 | +€1,034 | +29.8% |
| Current assets | 29/58 | €92,516 | €27,721 | -€64,796 | -70.0% |
| Amounts receivable within one year | 40/41 | €35,375 | €10,672 | -€24,702 | -69.8% |
| Trade receivables | 40 | €35,375 | €10,672 | -€24,702 | -69.8% |
| Cash at bank and in hand | 54/58 | €57,129 | €17,027 | -€40,102 | -70.2% |
| Deferred charges and accrued income | 490/1 | €13 | €21 | +€8 | +66.5% |
| Total equity and liabilities | 10/49 | €96,772 | €32,322 | -€64,450 | -66.6% |
| Equity | 10/15 | €67,753 | €6,510 | -€61,244 | -90.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,153 | €1,860 | -€47,293 | -96.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,293 | - | -€47,293 | |
| Profit (loss) carried forward | 14 | - | -€13,950 | -€13,950 | |
| Amounts payable | 17/49 | €29,019 | €25,813 | -€3,206 | -11.0% |
| Amounts payable within one year | 42/48 | €29,019 | €25,813 | -€3,206 | -11.0% |
| Trade debts | 44 | €1,593 | €1,024 | -€569 | -35.7% |
| Suppliers | 440/4 | €1,593 | €1,024 | -€569 | -35.7% |
| Taxes, remuneration and social security | 45 | €17,419 | €11,397 | -€6,022 | -34.6% |
| Taxes | 450/3 | €17,419 | €11,397 | -€6,022 | -34.6% |
| Other amounts payable | 47/48 | €10,006 | €13,391 | +€3,385 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €1,790 | -€131 | -6.8% |
| Other operating charges | 640/8 | - | €2,177 | +€2,177 | |
| Gross operating margin | 9900 | €61,970 | €76,370 | +€14,400 | +23.2% |
| Operating profit (loss) | 9901 | €60,050 | €72,404 | +€12,354 | +20.6% |
| Financial income | 75/76B | €21 | €1 | -€20 | -96.0% |
| Recurring financial income | 75 | €21 | €1 | -€20 | -96.0% |
| Financial charges | 65/66B | €336 | €184 | -€152 | -45.1% |
| Recurring financial charges | 65 | €336 | €184 | -€152 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €59,735 | €72,220 | +€12,485 | +20.9% |
| Income taxes | 67/77 | €12,619 | €15,171 | +€2,552 | +20.2% |
| Profit (loss) for the period | 9904 | €47,117 | €57,049 | +€9,933 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,117 | €57,049 | +€9,933 | +21.1% |
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 6 October 2026 via checked.be.