BRIAT: 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.
BRIAT
Largest movements
- Cash -€61,920
down €61,920 (-88.0%), from €70,390 to €8,470
mainly Investment in fixed assets (net) (-€50,274) and Net result for the year (-€45,648)
- Tangible fixed assets +€22,064
up €22,064 (+5.3%), from €413,624 to €435,688
of which Other tangible fixed assets: +€31,205
- Receivables within one year -€21,766
down €21,766 (-74.0%), from €29,401 to €7,635
of which Trade receivables: -€23,829
- Profit (loss) carried forward -€45,648
down €45,648 (-11.0%), from €416,729 to €371,082
- Tax, wage and social debts -€15,941
no longer reported in 2025 (was €15,941)
of which Taxes: -€13,441
- Debts after one year -€9,718
down €9,718 (-13.9%), from €69,813 to €60,095
- Other debts +€9,239
up €9,239 (+603%), from €1,531 to €10,770
- Gross operating margin -€75,035
down €75,035, from €59,086 to -€15,949
- Taxes -€7,196
down €7,196, from €7,015 to -€181
- Depreciation +€4,166
up €4,166 (+17.3%), from €24,045 to €28,210
- Financial income +€2,358
up €2,358 (+1,916%), from €123 to €2,481
of which Non-recurring financial income: +€2,481
- Other operating charges -€1,405
down €1,405 (-38.6%), from €3,645 to €2,240
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
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 | €540,213 | €478,590 | -€61,623 | -11.4% |
| Fixed assets | 21/28 | €414,127 | €436,191 | +€22,064 | +5.3% |
| Tangible fixed assets | 22/27 | €413,624 | €435,688 | +€22,064 | +5.3% |
| Land and buildings | 22 | €80,421 | €73,625 | -€6,796 | -8.5% |
| Furniture and vehicles | 24 | €5,164 | €2,818 | -€2,345 | -45.4% |
| Other tangible fixed assets | 26 | €328,039 | €359,244 | +€31,205 | +9.5% |
| Financial fixed assets | 28 | €503 | €503 | = | 0.0% |
| Current assets | 29/58 | €126,086 | €42,399 | -€83,687 | -66.4% |
| Stocks and contracts in progress | 3 | €26,295 | €26,295 | = | 0.0% |
| Stocks | 30/36 | €26,295 | €26,295 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,401 | €7,635 | -€21,766 | -74.0% |
| Trade receivables | 40 | €26,801 | €2,972 | -€23,829 | -88.9% |
| Other amounts receivable | 41 | €2,600 | €4,662 | +€2,062 | +79.3% |
| Cash at bank and in hand | 54/58 | €70,390 | €8,470 | -€61,920 | -88.0% |
| Total equity and liabilities | 10/49 | €540,213 | €478,590 | -€61,623 | -11.4% |
| Equity | 10/15 | €437,134 | €391,487 | -€45,648 | -10.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €416,729 | €371,082 | -€45,648 | -11.0% |
| Amounts payable | 17/49 | €103,079 | €87,104 | -€15,976 | -15.5% |
| Amounts payable after more than one year | 17 | €69,813 | €60,095 | -€9,718 | -13.9% |
| Financial debts | 170/4 | €69,813 | €60,095 | -€9,718 | -13.9% |
| Amounts payable within one year | 42/48 | €33,266 | €27,008 | -€6,258 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €9,513 | €9,718 | +€206 | +2.2% |
| Trade debts | 44 | €6,281 | €6,520 | +€239 | +3.8% |
| Suppliers | 440/4 | €6,281 | €6,520 | +€239 | +3.8% |
| Taxes, remuneration and social security | 45 | €15,941 | - | -€15,941 | |
| Taxes | 450/3 | €13,441 | - | -€13,441 | |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,531 | €10,770 | +€9,239 | +603% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,045 | €28,210 | +€4,166 | +17.3% |
| Other operating charges | 640/8 | €3,645 | €2,240 | -€1,405 | -38.6% |
| Gross operating margin | 9900 | €59,086 | -€15,949 | -€75,035 | |
| Operating profit (loss) | 9901 | €31,396 | -€46,400 | -€77,795 | |
| Financial income | 75/76B | €123 | €2,481 | +€2,358 | +1,916% |
| Recurring financial income | 75 | €123 | €0 | -€123 | -100% |
| Non-recurring financial income | 76B | - | €2,481 | +€2,481 | |
| Financial charges | 65/66B | €2,175 | €1,909 | -€265 | -12.2% |
| Recurring financial charges | 65 | €2,175 | €1,909 | -€265 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €29,344 | -€45,829 | -€75,173 | |
| Income taxes | 67/77 | €7,015 | -€181 | -€7,196 | |
| Profit (loss) for the period | 9904 | €22,329 | -€45,648 | -€67,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,329 | -€45,648 | -€67,976 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.