Briek & Korneel: 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.
Briek & Korneel
Largest movements
- Stocks and contracts +€135,608
new in 2025: €135,608
- Receivables within one year +€2,110
up €2,110 (+21.1%), from €10,000 to €12,110
of which Trade receivables: +€12,025
- Cash -€1,640
down €1,640 (-100%), from €1,640 to €0
mainly Stocks and contracts (-€135,608) and Net result for the year (-€4,570)
- Short-term financial debts +€94,780
new in 2025: €94,780
- Other debts +€45,100
new in 2025: €45,100
- Reserves -€6,710
down €6,710 (-100%), from €6,710 to €0
- Trade debts +€4,747
up €4,747 (+2,936%), from €162 to €4,909
- Tax, wage and social debts -€3,828
down €3,828 (-100%), from €3,828 to €0
- Financial charges +€754
up €754 (+723%), from €104 to €859
- Other operating charges -€137
down €137 (-25.5%), from €536 to €400
- Gross operating margin +€85
up €85 (+2.5%), from -€3,419 to -€3,334
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 | €11,640 | €147,871 | +€136,231 | +1,170% |
| Current assets | 29/58 | €11,640 | €147,871 | +€136,231 | +1,170% |
| Stocks and contracts in progress | 3 | - | €135,608 | +€135,608 | |
| Stocks | 30/36 | - | €135,608 | +€135,608 | |
| Amounts receivable within one year | 40/41 | €10,000 | €12,110 | +€2,110 | +21.1% |
| Trade receivables | 40 | - | €12,025 | +€12,025 | |
| Other amounts receivable | 41 | €10,000 | €85 | -€9,915 | -99.1% |
| Cash at bank and in hand | 54/58 | €1,640 | €0 | -€1,640 | -100% |
| Deferred charges and accrued income | 490/1 | - | €152 | +€152 | |
| Total equity and liabilities | 10/49 | €11,640 | €147,871 | +€136,231 | +1,170% |
| Equity | 10/15 | €7,651 | €3,081 | -€4,570 | -59.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,710 | €0 | -€6,710 | -100% |
| Distributable reserves | 133 | €6,710 | €0 | -€6,710 | -100% |
| Profit (loss) carried forward | 14 | -€4,059 | -€1,919 | +€2,141 | +52.7% |
| Amounts payable | 17/49 | €3,989 | €144,789 | +€140,800 | +3,529% |
| Amounts payable within one year | 42/48 | €3,989 | €144,789 | +€140,800 | +3,529% |
| Financial debts | 43 | - | €94,780 | +€94,780 | |
| Credit institutions | 430/8 | - | €94,780 | +€94,780 | |
| Trade debts | 44 | €162 | €4,909 | +€4,747 | +2,936% |
| Suppliers | 440/4 | €162 | €4,909 | +€4,747 | +2,936% |
| Taxes, remuneration and social security | 45 | €3,828 | €0 | -€3,828 | -100% |
| Taxes | 450/3 | €3,828 | €0 | -€3,828 | -100% |
| Other amounts payable | 47/48 | - | €45,100 | +€45,100 | |
| Other operating charges | 640/8 | €536 | €400 | -€137 | -25.5% |
| Gross operating margin | 9900 | -€3,419 | -€3,334 | +€85 | +2.5% |
| Operating profit (loss) | 9901 | -€3,955 | -€3,734 | +€221 | +5.6% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €104 | €859 | +€754 | +723% |
| Recurring financial charges | 65 | €104 | €859 | +€754 | +723% |
| Profit (loss) for the period before taxes | 9903 | -€4,059 | -€4,570 | -€510 | -12.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,059 | -€4,570 | -€510 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,059 | -€4,570 | -€510 | -12.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.