BRIBOELOE: 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.
BRIBOELOE
Largest movements
- Stocks and contracts -€43,415
down €43,415 (-44.2%), from €98,285 to €54,870
- Tangible fixed assets -€20,835
down €20,835 (-45.1%), from €46,239 to €25,404
of which Plant, machinery and equipment: -€12,792
- Receivables within one year -€12,866
down €12,866 (-47.1%), from €27,303 to €14,436
of which Other amounts receivable: -€14,307
- Deferred charges and accrued income +€4,182
up €4,182 (+33.2%), from €12,591 to €16,773
- Profit (loss) carried forward -€31,496
down €31,496 (-36.5%), from €86,381 to €54,885
- Trade debts -€26,571
down €26,571 (-13.1%), from €202,316 to €175,744
- Debts after one year -€22,002
down €22,002 (-55.7%), from €39,528 to €17,526
- Other debts +€7,562
new in 2024: €7,562
- Gross operating margin -€103,985
down €103,985 (-55.5%), from €187,511 to €83,527
- Depreciation -€25,186
down €25,186 (-54.7%), from €46,021 to €20,835
- Financial charges -€9,565
down €9,565 (-80.0%), from €11,961 to €2,396
- Taxes -€9,023
down €9,023 (-82.9%), from €10,890 to €1,866
- Staff costs +€8,880
up €8,880 (+11.0%), from €80,807 to €89,687
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,927 | €328,679 | -€73,248 | -18.2% |
| Fixed assets | 21/28 | €126,239 | €105,404 | -€20,835 | -16.5% |
| Tangible fixed assets | 22/27 | €46,239 | €25,404 | -€20,835 | -45.1% |
| Plant, machinery and equipment | 23 | €37,843 | €25,051 | -€12,792 | -33.8% |
| Furniture and vehicles | 24 | €8,396 | €353 | -€8,043 | -95.8% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €275,688 | €223,275 | -€52,413 | -19.0% |
| Stocks and contracts in progress | 3 | €98,285 | €54,870 | -€43,415 | -44.2% |
| Stocks | 30/36 | €98,285 | €54,870 | -€43,415 | -44.2% |
| Amounts receivable within one year | 40/41 | €27,303 | €14,436 | -€12,866 | -47.1% |
| Trade receivables | 40 | €1,188 | €2,628 | +€1,440 | +121.3% |
| Other amounts receivable | 41 | €26,115 | €11,808 | -€14,307 | -54.8% |
| Cash at bank and in hand | 54/58 | €137,509 | €137,195 | -€314 | -0.2% |
| Deferred charges and accrued income | 490/1 | €12,591 | €16,773 | +€4,182 | +33.2% |
| Total equity and liabilities | 10/49 | €401,927 | €328,679 | -€73,248 | -18.2% |
| Equity | 10/15 | €113,381 | €81,885 | -€31,496 | -27.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,381 | €54,885 | -€31,496 | -36.5% |
| Amounts payable | 17/49 | €288,546 | €246,794 | -€41,752 | -14.5% |
| Amounts payable after more than one year | 17 | €39,528 | €17,526 | -€22,002 | -55.7% |
| Financial debts | 170/4 | €39,528 | €17,526 | -€22,002 | -55.7% |
| Amounts payable within one year | 42/48 | €249,018 | €229,268 | -€19,750 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €23,041 | €23,537 | +€496 | +2.2% |
| Trade debts | 44 | €202,316 | €175,744 | -€26,571 | -13.1% |
| Suppliers | 440/4 | €202,316 | €175,744 | -€26,571 | -13.1% |
| Taxes, remuneration and social security | 45 | €23,661 | €22,424 | -€1,237 | -5.2% |
| Taxes | 450/3 | €12,056 | €13,922 | +€1,866 | +15.5% |
| Remuneration and social security | 454/9 | €11,606 | €8,502 | -€3,104 | -26.7% |
| Other amounts payable | 47/48 | - | €7,562 | +€7,562 | |
| Remuneration, social security and pensions | 62 | €80,807 | €89,687 | +€8,880 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,021 | €20,835 | -€25,186 | -54.7% |
| Other operating charges | 640/8 | €2,036 | €880 | -€1,156 | -56.8% |
| Non-recurring operating charges | 66A | - | €315 | +€315 | |
| Gross operating margin | 9900 | €187,511 | €83,527 | -€103,985 | -55.5% |
| Operating profit (loss) | 9901 | €58,646 | -€28,191 | -€86,837 | |
| Financial income | 75/76B | €1,419 | €642 | -€777 | -54.7% |
| Recurring financial income | 75 | €1,419 | €642 | -€777 | -54.7% |
| Financial charges | 65/66B | €11,961 | €2,396 | -€9,565 | -80.0% |
| Recurring financial charges | 65 | €11,961 | €2,396 | -€9,565 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €48,105 | -€29,944 | -€78,049 | |
| Income taxes | 67/77 | €10,890 | €1,866 | -€9,023 | -82.9% |
| Profit (loss) for the period | 9904 | €37,215 | -€31,810 | -€69,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,215 | -€31,810 | -€69,026 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.