BRIEKS: 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.
BRIEKS
Largest movements
- Receivables within one year -€168,613
down €168,613 (-39.6%), from €425,390 to €256,777
of which Other amounts receivable: -€114,982
- Cash +€83,746
up €83,746 (+42.9%), from €195,388 to €279,134
mainly Receivables within one year (+€168,613) and Net result for the year (+€155,217)
- Tax, wage and social debts -€60,271
down €60,271 (-39.2%), from €153,721 to €93,450
- Reserves -€54,287
down €54,287 (-5.9%), from €913,047 to €858,760
- Other debts +€22,477
new in 2025: €22,477
- Gross operating margin -€42,259
down €42,259 (-15.5%), from €272,197 to €229,937
- Taxes -€13,630
down €13,630 (-16.8%), from €81,338 to €67,708
- Financial income -€3,301
down €3,301 (-85.5%), from €3,861 to €560
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 | €1,109,429 | €1,023,486 | -€85,943 | -7.7% |
| Fixed assets | 21/28 | €36,151 | €35,075 | -€1,075 | -3.0% |
| Tangible fixed assets | 22/27 | €36,151 | €35,075 | -€1,075 | -3.0% |
| Plant, machinery and equipment | 23 | €9,997 | €10,380 | +€383 | +3.8% |
| Furniture and vehicles | 24 | €14,355 | €12,896 | -€1,459 | -10.2% |
| Other tangible fixed assets | 26 | €11,799 | €11,799 | = | 0.0% |
| Current assets | 29/58 | €1,073,278 | €988,410 | -€84,868 | -7.9% |
| Amounts receivable within one year | 40/41 | €425,390 | €256,777 | -€168,613 | -39.6% |
| Trade receivables | 40 | €302,887 | €249,256 | -€53,631 | -17.7% |
| Other amounts receivable | 41 | €122,503 | €7,521 | -€114,982 | -93.9% |
| Current investments | 50/53 | €452,499 | €452,499 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €195,388 | €279,134 | +€83,746 | +42.9% |
| Total equity and liabilities | 10/49 | €1,109,429 | €1,023,486 | -€85,943 | -7.7% |
| Equity | 10/15 | €952,285 | €903,215 | -€49,070 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €913,047 | €858,760 | -€54,287 | -5.9% |
| Distributable reserves | 133 | €913,047 | €858,760 | -€54,287 | -5.9% |
| Profit (loss) carried forward | 14 | €20,638 | €25,855 | +€5,217 | +25.3% |
| Amounts payable | 17/49 | €157,143 | €120,271 | -€36,873 | -23.5% |
| Amounts payable within one year | 42/48 | €157,143 | €120,271 | -€36,873 | -23.5% |
| Trade debts | 44 | €3,422 | €4,344 | +€922 | +26.9% |
| Suppliers | 440/4 | €3,422 | €4,344 | +€922 | +26.9% |
| Taxes, remuneration and social security | 45 | €153,721 | €93,450 | -€60,271 | -39.2% |
| Taxes | 450/3 | €153,721 | €93,450 | -€60,271 | -39.2% |
| Other amounts payable | 47/48 | - | €22,477 | +€22,477 | |
| Non-recurring operating income | 76A | - | €6,737 | +€6,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,486 | €4,776 | +€290 | +6.5% |
| Other operating charges | 640/8 | €2,155 | €2,682 | +€527 | +24.5% |
| Gross operating margin | 9900 | €272,197 | €229,937 | -€42,259 | -15.5% |
| Operating profit (loss) | 9901 | €265,555 | €222,479 | -€43,076 | -16.2% |
| Financial income | 75/76B | €3,861 | €560 | -€3,301 | -85.5% |
| Recurring financial income | 75 | €3,861 | €560 | -€3,301 | -85.5% |
| Financial charges | 65/66B | €184 | €114 | -€70 | -38.0% |
| Recurring financial charges | 65 | €184 | €114 | -€70 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €269,232 | €222,925 | -€46,308 | -17.2% |
| Income taxes | 67/77 | €81,338 | €67,708 | -€13,630 | -16.8% |
| Profit (loss) for the period | 9904 | €187,895 | €155,217 | -€32,678 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €187,895 | €155,217 | -€32,678 | -17.4% |
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 7 October 2026 via checked.be.