BRIBEN: 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.
BRIBEN
Largest movements
- Receivables after one year -€400,000
down €400,000 (-84.2%), from €475,000 to €75,000
- Receivables within one year +€275,106
up €275,106 (+226.7%), from €121,376 to €396,481
- Cash +€38,162
up €38,162 (+112.3%), from €33,971 to €72,133
mainly Receivables after one year (+€400,000) and Net result for the year (+€87,546)
- Reserves -€96,460
down €96,460 (-26.7%), from €361,330 to €264,870
of which Distributable reserves: -€96,460
- Tax, wage and social debts +€11,542
up €11,542 (+29.3%), from €39,366 to €50,908
- Gross operating margin -€11,885
down €11,885 (-8.8%), from €135,782 to €123,897
- Taxes -€4,147
down €4,147 (-9.9%), from €41,986 to €37,838
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 | €634,660 | €546,809 | -€87,851 | -13.8% |
| Fixed assets | 21/28 | €1,718 | €2,718 | +€1,000 | +58.2% |
| Tangible fixed assets | 22/27 | €318 | €1,318 | +€1,000 | +314.1% |
| Plant, machinery and equipment | 23 | €318 | €222 | -€97 | -30.3% |
| Furniture and vehicles | 24 | - | €1,097 | +€1,097 | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €632,942 | €544,090 | -€88,851 | -14.0% |
| Amounts receivable after more than one year | 29 | €475,000 | €75,000 | -€400,000 | -84.2% |
| Other amounts receivable | 291 | €475,000 | €75,000 | -€400,000 | -84.2% |
| Amounts receivable within one year | 40/41 | €121,376 | €396,481 | +€275,106 | +226.7% |
| Other amounts receivable | 41 | €121,376 | €396,481 | +€275,106 | +226.7% |
| Cash at bank and in hand | 54/58 | €33,971 | €72,133 | +€38,162 | +112.3% |
| Deferred charges and accrued income | 490/1 | €2,595 | €476 | -€2,119 | -81.7% |
| Total equity and liabilities | 10/49 | €634,660 | €546,809 | -€87,851 | -13.8% |
| Equity | 10/15 | €580,131 | €483,677 | -€96,454 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,330 | €264,870 | -€96,460 | -26.7% |
| 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 | €359,470 | €263,010 | -€96,460 | -26.8% |
| Profit (loss) carried forward | 14 | €200,201 | €200,207 | +€6 | 0.0% |
| Amounts payable | 17/49 | €54,529 | €63,132 | +€8,603 | +15.8% |
| Amounts payable within one year | 42/48 | €54,529 | €63,132 | +€8,603 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,085 | +€85 | +1.7% |
| Trade debts | 44 | €10,163 | €7,139 | -€3,024 | -29.8% |
| Suppliers | 440/4 | €10,163 | €7,139 | -€3,024 | -29.8% |
| Taxes, remuneration and social security | 45 | €39,366 | €50,908 | +€11,542 | +29.3% |
| Taxes | 450/3 | €39,366 | €50,908 | +€11,542 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €578 | -€38 | -6.1% |
| Other operating charges | 640/8 | €2,173 | €2,272 | +€98 | +4.5% |
| Gross operating margin | 9900 | €135,782 | €123,897 | -€11,885 | -8.8% |
| Operating profit (loss) | 9901 | €132,993 | €121,047 | -€11,946 | -9.0% |
| Financial income | 75/76B | €7,452 | €7,869 | +€417 | +5.6% |
| Recurring financial income | 75 | €7,452 | €7,869 | +€417 | +5.6% |
| Financial charges | 65/66B | €4,229 | €3,532 | -€697 | -16.5% |
| Recurring financial charges | 65 | €4,229 | €3,532 | -€697 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €136,216 | €125,384 | -€10,832 | -8.0% |
| Income taxes | 67/77 | €41,986 | €37,838 | -€4,147 | -9.9% |
| Profit (loss) for the period | 9904 | €94,230 | €87,546 | -€6,685 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,230 | €87,546 | -€6,685 | -7.1% |
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 4 October 2026 via checked.be.