Briek360°: 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.
Briek360°
Largest movements
- Deferred charges and accrued income +€38,851
up €38,851 (+745%), from €5,212 to €44,063
- Stocks and contracts -€37,098
down €37,098 (-100%), from €37,098 to €0
- Cash -€22,672
down €22,672 (-9.9%), from €228,223 to €205,551
mainly Trade debts (-€56,773) and Investment in fixed assets (net) (-€45,000)
- Trade debts -€56,773
down €56,773 (-53.7%), from €105,732 to €48,958
- Tax, wage and social debts +€21,772
up €21,772 (+86.8%), from €25,075 to €46,847
of which Taxes: +€18,823
- Reserves +€12,188
up €12,188 (+4.9%), from €247,566 to €259,754
- Debts after one year -€9,995
down €9,995 (-19.9%), from €50,203 to €40,208
- Other debts +€7,618
up €7,618 (+68.4%), from €11,132 to €18,750
- Staff costs +€77,090
up €77,090 (+55.2%), from €139,727 to €216,817
- Depreciation +€25,377
up €25,377 (+107%), from €23,685 to €49,062
- Taxes -€22,420
down €22,420 (-64.1%), from €34,989 to €12,569
- Gross operating margin +€11,047
up €11,047 (+3.8%), from €287,665 to €298,712
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 | €486,324 | €465,284 | -€21,040 | -4.3% |
| Fixed assets | 21/28 | €153,931 | €149,870 | -€4,061 | -2.6% |
| Intangible fixed assets | 21 | €1,643 | €1,067 | -€577 | -35.1% |
| Tangible fixed assets | 22/27 | €152,288 | €148,803 | -€3,485 | -2.3% |
| Plant, machinery and equipment | 23 | €83,606 | €73,523 | -€10,083 | -12.1% |
| Furniture and vehicles | 24 | €15,230 | €15,432 | +€202 | +1.3% |
| Leasing and similar rights | 25 | €53,452 | €59,848 | +€6,396 | +12.0% |
| Current assets | 29/58 | €332,393 | €315,414 | -€16,979 | -5.1% |
| Stocks and contracts in progress | 3 | €37,098 | €0 | -€37,098 | -100% |
| Stocks | 30/36 | €37,098 | €0 | -€37,098 | -100% |
| Amounts receivable within one year | 40/41 | €61,860 | €65,800 | +€3,940 | +6.4% |
| Trade receivables | 40 | €59,540 | €54,176 | -€5,364 | -9.0% |
| Other amounts receivable | 41 | €2,320 | €11,624 | +€9,304 | +401% |
| Cash at bank and in hand | 54/58 | €228,223 | €205,551 | -€22,672 | -9.9% |
| Deferred charges and accrued income | 490/1 | €5,212 | €44,063 | +€38,851 | +745% |
| Total equity and liabilities | 10/49 | €486,324 | €465,284 | -€21,040 | -4.3% |
| Equity | 10/15 | €266,166 | €278,354 | +€12,188 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,566 | €259,754 | +€12,188 | +4.9% |
| Distributable reserves | 133 | €247,566 | €259,754 | +€12,188 | +4.9% |
| Amounts payable | 17/49 | €220,159 | €186,930 | -€33,229 | -15.1% |
| Amounts payable after more than one year | 17 | €50,203 | €40,208 | -€9,995 | -19.9% |
| Financial debts | 170/4 | €50,203 | €40,208 | -€9,995 | -19.9% |
| Amounts payable within one year | 42/48 | €164,415 | €140,584 | -€23,831 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €22,477 | €26,029 | +€3,551 | +15.8% |
| Trade debts | 44 | €105,732 | €48,958 | -€56,773 | -53.7% |
| Suppliers | 440/4 | €105,732 | €48,958 | -€56,773 | -53.7% |
| Taxes, remuneration and social security | 45 | €25,075 | €46,847 | +€21,772 | +86.8% |
| Taxes | 450/3 | €19,773 | €38,596 | +€18,823 | +95.2% |
| Remuneration and social security | 454/9 | €5,302 | €8,252 | +€2,949 | +55.6% |
| Other amounts payable | 47/48 | €11,132 | €18,750 | +€7,618 | +68.4% |
| Accrued charges and deferred income | 492/3 | €5,540 | €6,138 | +€598 | +10.8% |
| Remuneration, social security and pensions | 62 | €139,727 | €216,817 | +€77,090 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,685 | €49,062 | +€25,377 | +107% |
| Other operating charges | 640/8 | €2,248 | €2,836 | +€588 | +26.1% |
| Gross operating margin | 9900 | €287,665 | €298,712 | +€11,047 | +3.8% |
| Operating profit (loss) | 9901 | €122,006 | €29,997 | -€92,009 | -75.4% |
| Financial income | 75/76B | €2,866 | €3,165 | +€299 | +10.4% |
| Recurring financial income | 75 | €2,866 | €3,165 | +€299 | +10.4% |
| Financial charges | 65/66B | €7,403 | €8,405 | +€1,002 | +13.5% |
| Recurring financial charges | 65 | €7,403 | €8,405 | +€1,002 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €117,469 | €24,757 | -€92,712 | -78.9% |
| Income taxes | 67/77 | €34,989 | €12,569 | -€22,420 | -64.1% |
| Profit (loss) for the period | 9904 | €82,480 | €12,188 | -€70,292 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,480 | €12,188 | -€70,292 | -85.2% |
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 26 October 2026 via checked.be.