BRIDIC: 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.
BRIDIC
Largest movements
- Cash +€73,817
up €73,817 (+38.1%), from €193,567 to €267,384
mainly Net result for the year (+€60,418) and Depreciation (+€30,082)
- Tangible fixed assets -€27,356
down €27,356 (-8.1%), from €339,668 to €312,312
of which Land and buildings: -€28,402
- Receivables within one year -€23,613
down €23,613 (-54.9%), from €42,973 to €19,360
- Reserves +€60,418
up €60,418 (+71.7%), from €84,294 to €144,711
of which Distributable reserves: +€60,418
- Provisions -€54,243
down €54,243 (-40.9%), from €132,531 to €78,288
- Gross operating margin +€16,198
up €16,198 (+15.2%), from €106,697 to €122,896
- Taxes +€5,351
up €5,351 (+28.4%), from €18,844 to €24,195
- Depreciation -€4,815
down €4,815 (-13.8%), from €34,897 to €30,082
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 | €582,643 | €605,375 | +€22,732 | +3.9% |
| Fixed assets | 21/28 | €339,718 | €312,312 | -€27,406 | -8.1% |
| Tangible fixed assets | 22/27 | €339,668 | €312,312 | -€27,356 | -8.1% |
| Land and buildings | 22 | €336,526 | €308,123 | -€28,402 | -8.4% |
| Plant, machinery and equipment | 23 | €1,124 | €1,936 | +€812 | +72.3% |
| Furniture and vehicles | 24 | €2,019 | €2,253 | +€234 | +11.6% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €242,925 | €293,063 | +€50,138 | +20.6% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,973 | €19,360 | -€23,613 | -54.9% |
| Trade receivables | 40 | €42,973 | €19,360 | -€23,613 | -54.9% |
| Cash at bank and in hand | 54/58 | €193,567 | €267,384 | +€73,817 | +38.1% |
| Deferred charges and accrued income | 490/1 | €3,385 | €3,319 | -€66 | -2.0% |
| Total equity and liabilities | 10/49 | €582,643 | €605,375 | +€22,732 | +3.9% |
| Equity | 10/15 | €432,854 | €493,271 | +€60,418 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,294 | €144,711 | +€60,418 | +71.7% |
| 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 | €82,434 | €142,851 | +€60,418 | +73.3% |
| Profit (loss) carried forward | 14 | €329,960 | €329,960 | = | 0.0% |
| Provisions and deferred taxes | 16 | €132,531 | €78,288 | -€54,243 | -40.9% |
| Provisions for liabilities and charges | 160/5 | €132,531 | €78,288 | -€54,243 | -40.9% |
| Pensions and similar obligations | 160 | €54,559 | - | -€54,559 | |
| Environmental obligations | 163 | €77,973 | €78,288 | +€316 | +0.4% |
| Amounts payable | 17/49 | €17,258 | €33,816 | +€16,557 | +95.9% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €16,563 | €26,326 | +€9,762 | +58.9% |
| Trade debts | 44 | €8,299 | €13,352 | +€5,053 | +60.9% |
| Suppliers | 440/4 | €8,299 | €13,352 | +€5,053 | +60.9% |
| Taxes, remuneration and social security | 45 | €8,264 | €12,974 | +€4,709 | +57.0% |
| Taxes | 450/3 | €8,264 | €12,974 | +€4,709 | +57.0% |
| Accrued charges and deferred income | 492/3 | €695 | €2,490 | +€1,795 | +258.3% |
| Non-recurring operating income | 76A | - | €54,559 | +€54,559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,897 | €30,082 | -€4,815 | -13.8% |
| Other operating charges | 640/8 | €2,938 | €3,039 | +€101 | +3.4% |
| Non-recurring operating charges | 66A | €48 | €54 | +€7 | +13.9% |
| Gross operating margin | 9900 | €106,697 | €122,896 | +€16,198 | +15.2% |
| Operating profit (loss) | 9901 | €68,815 | €89,721 | +€20,906 | +30.4% |
| Financial income | 75/76B | €2 | €88 | +€86 | +3962.5% |
| Recurring financial income | 75 | €2 | €88 | +€86 | +3962.5% |
| Financial charges | 65/66B | €4,863 | €5,196 | +€333 | +6.8% |
| Recurring financial charges | 65 | €4,863 | €5,196 | +€333 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €63,954 | €84,613 | +€20,659 | +32.3% |
| Income taxes | 67/77 | €18,844 | €24,195 | +€5,351 | +28.4% |
| Profit (loss) for the period | 9904 | €45,110 | €60,418 | +€15,308 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,110 | €60,418 | +€15,308 | +33.9% |
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 8 October 2026 via checked.be.