BRIAR: 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.
BRIAR
Largest movements
- Receivables within one year -€81,580
down €81,580 (-32.7%), from €249,618 to €168,038
of which Trade receivables: -€142,477
- Cash +€64,465
up €64,465 (+322.4%), from €19,994 to €84,459
mainly Receivables within one year (+€81,580) and Net result for the year (+€15,616)
- Trade debts -€41,210
down €41,210 (-99.4%), from €41,446 to €236
- Profit (loss) carried forward +€15,616
up €15,616 (+9.6%), from €163,392 to €179,008
- Tax, wage and social debts +€13,557
up €13,557 (+61.2%), from €22,149 to €35,707
of which Taxes: +€10,748
- Other debts -€6,007
no longer reported in 2025 (was €6,007)
- Gross operating margin +€2,907
up €2,907 (+1.6%), from €183,776 to €186,684
- Staff costs +€2,113
up €2,113 (+1.3%), from €163,272 to €165,386
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 | €273,446 | €255,402 | -€18,045 | -6.6% |
| Fixed assets | 21/28 | €2,905 | €2,905 | = | 0.0% |
| Financial fixed assets | 28 | €2,905 | €2,905 | = | 0.0% |
| Current assets | 29/58 | €270,541 | €252,497 | -€18,045 | -6.7% |
| Amounts receivable within one year | 40/41 | €249,618 | €168,038 | -€81,580 | -32.7% |
| Trade receivables | 40 | €217,515 | €75,038 | -€142,477 | -65.5% |
| Other amounts receivable | 41 | €32,103 | €93,000 | +€60,897 | +189.7% |
| Cash at bank and in hand | 54/58 | €19,994 | €84,459 | +€64,465 | +322.4% |
| Deferred charges and accrued income | 490/1 | €930 | - | -€930 | |
| Total equity and liabilities | 10/49 | €273,446 | €255,402 | -€18,045 | -6.6% |
| Equity | 10/15 | €203,843 | €219,459 | +€15,616 | +7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,859 | €21,859 | = | 0.0% |
| Distributable reserves | 133 | €21,859 | €21,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,392 | €179,008 | +€15,616 | +9.6% |
| Amounts payable | 17/49 | €69,603 | €35,943 | -€33,660 | -48.4% |
| Amounts payable within one year | 42/48 | €69,603 | €35,943 | -€33,660 | -48.4% |
| Trade debts | 44 | €41,446 | €236 | -€41,210 | -99.4% |
| Suppliers | 440/4 | €41,446 | €236 | -€41,210 | -99.4% |
| Taxes, remuneration and social security | 45 | €22,149 | €35,707 | +€13,557 | +61.2% |
| Taxes | 450/3 | €2,742 | €13,490 | +€10,748 | +392.0% |
| Remuneration and social security | 454/9 | €19,407 | €22,217 | +€2,809 | +14.5% |
| Other amounts payable | 47/48 | €6,007 | - | -€6,007 | |
| Remuneration, social security and pensions | 62 | €163,272 | €165,386 | +€2,113 | +1.3% |
| Other operating charges | 640/8 | €472 | €712 | +€240 | +50.8% |
| Gross operating margin | 9900 | €183,776 | €186,684 | +€2,907 | +1.6% |
| Operating profit (loss) | 9901 | €20,032 | €20,586 | +€554 | +2.8% |
| Financial income | 75/76B | €116 | €761 | +€644 | +553.6% |
| Recurring financial income | 75 | €116 | €761 | +€644 | +553.6% |
| Financial charges | 65/66B | €980 | €800 | -€179 | -18.3% |
| Recurring financial charges | 65 | €980 | €800 | -€179 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €19,168 | €20,546 | +€1,377 | +7.2% |
| Income taxes | 67/77 | €5,013 | €4,930 | -€82 | -1.6% |
| Profit (loss) for the period | 9904 | €14,156 | €15,616 | +€1,460 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,156 | €15,616 | +€1,460 | +10.3% |
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 5 October 2026 via checked.be.