BRIECHLAND: 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.
BRIECHLAND
Largest movements
- Receivables within one year +€102,216
up €102,216 (+30.5%), from €335,495 to €437,711
of which Other amounts receivable: +€75,459
- Cash +€57,715
up €57,715 (+103.0%), from €56,060 to €113,775
mainly Contributions, distributions and other (+€90,000) and Depreciation (+€59,404)
- Tangible fixed assets -€32,389
down €32,389 (-19.0%), from €170,765 to €138,376
of which Furniture and vehicles: -€25,634
- Reserves +€90,000
up €90,000 (+29.7%), from €302,834 to €392,834
of which Distributable reserves: +€90,000
- Profit (loss) carried forward +€43,076
up €43,076 (+24.5%), from €176,181 to €219,257
- Gross operating margin +€82,172
up €82,172 (+36.3%), from €226,592 to €308,764
- Depreciation +€26,159
up €26,159 (+78.7%), from €33,245 to €59,404
- Taxes +€22,907
up €22,907 (+41.7%), from €54,915 to €77,823
- Other operating charges -€11,916
down €11,916 (-26.4%), from €45,211 to €33,294
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 | €581,619 | €707,609 | +€125,989 | +21.7% |
| Fixed assets | 21/28 | €175,765 | €138,376 | -€37,389 | -21.3% |
| Tangible fixed assets | 22/27 | €170,765 | €138,376 | -€32,389 | -19.0% |
| Plant, machinery and equipment | 23 | €12,905 | €6,149 | -€6,755 | -52.3% |
| Furniture and vehicles | 24 | €157,860 | €132,227 | -€25,634 | -16.2% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €405,854 | €569,233 | +€163,378 | +40.3% |
| Stocks and contracts in progress | 3 | €10,210 | €10,210 | = | 0.0% |
| Stocks | 30/36 | €10,210 | €10,210 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €335,495 | €437,711 | +€102,216 | +30.5% |
| Trade receivables | 40 | €1,022 | €27,779 | +€26,757 | +2618.6% |
| Other amounts receivable | 41 | €334,473 | €409,932 | +€75,459 | +22.6% |
| Cash at bank and in hand | 54/58 | €56,060 | €113,775 | +€57,715 | +103.0% |
| Deferred charges and accrued income | 490/1 | €4,089 | €7,537 | +€3,447 | +84.3% |
| Total equity and liabilities | 10/49 | €581,619 | €707,609 | +€125,989 | +21.7% |
| Equity | 10/15 | €497,615 | €630,691 | +€133,076 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,834 | €392,834 | +€90,000 | +29.7% |
| Non-distributable reserves | 130/1 | €2,834 | €2,834 | = | 0.0% |
| Legal reserve | 130 | €2,834 | €2,834 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €390,000 | +€90,000 | +30.0% |
| Profit (loss) carried forward | 14 | €176,181 | €219,257 | +€43,076 | +24.5% |
| Amounts payable | 17/49 | €84,005 | €76,918 | -€7,087 | -8.4% |
| Amounts payable within one year | 42/48 | €84,005 | €76,918 | -€7,087 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €9,467 | €2,616 | -€6,850 | -72.4% |
| Trade debts | 44 | €39,927 | €44,548 | +€4,621 | +11.6% |
| Suppliers | 440/4 | €39,927 | €44,548 | +€4,621 | +11.6% |
| Taxes, remuneration and social security | 45 | €34,611 | €29,753 | -€4,858 | -14.0% |
| Taxes | 450/3 | €19,859 | €24,939 | +€5,079 | +25.6% |
| Remuneration and social security | 454/9 | €14,752 | €4,815 | -€9,937 | -67.4% |
| Non-recurring operating income | 76A | €1,858 | - | -€1,858 | |
| Remuneration, social security and pensions | 62 | €91,721 | €94,675 | +€2,954 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,245 | €59,404 | +€26,159 | +78.7% |
| Other operating charges | 640/8 | €45,211 | €33,294 | -€11,916 | -26.4% |
| Gross operating margin | 9900 | €226,592 | €308,764 | +€82,172 | +36.3% |
| Operating profit (loss) | 9901 | €56,415 | €121,391 | +€64,976 | +115.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +2050.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2050.0% |
| Financial charges | 65/66B | €2,011 | €494 | -€1,517 | -75.4% |
| Recurring financial charges | 65 | €2,011 | €494 | -€1,517 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €54,404 | €120,899 | +€66,495 | +122.2% |
| Income taxes | 67/77 | €54,915 | €77,823 | +€22,907 | +41.7% |
| Profit (loss) for the period | 9904 | -€511 | €43,076 | +€43,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€511 | €43,076 | +€43,588 |
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 4 October 2026 via checked.be.