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Briel: 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.

What changed

Briel

BE 1001.376.629
NACE 85.592, Vocational training
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€17,911
2024 · €1,050+€16,860
Equity
€19,295
2024 · €3,050+€16,245
Cash
€11,606
2024 · €1,705+€9,902
Balance sheet total
€29,035
2024 · €4,206+€24,830

Largest movements

2024 to 2025
Assets
  • Current investments +€10,000

    new in 2025: €10,000

  • Cash +€9,902

    up €9,902 (+580.8%), from €1,705 to €11,606

    mainly Net result for the year (+€17,911) and Tax, wage and social debts (+€6,927)

  • Receivables within one year +€4,231

    up €4,231 (+169.2%), from €2,501 to €6,732

    of which Other amounts receivable: +€3,499

  • Tangible fixed assets +€697

    new in 2025: €697

Equity and liabilities
  • Reserves +€16,245

    up €16,245 (+1546.7%), from €1,050 to €17,295

  • Tax, wage and social debts +€6,927

    up €6,927 (+907.4%), from €763 to €7,690

  • Other debts +€941

    up €941 (+240.0%), from €392 to €1,333

  • Trade debts +€717

    new in 2025: €717

Income statement
  • Gross operating margin +€22,089

    up €22,089 (+725.9%), from €3,043 to €25,132

  • Taxes +€5,886

    up €5,886 (+1034.2%), from €569 to €6,455

  • Financial income +€569

    new in 2025: €569

  • Other operating charges -€275

    down €275 (-20.5%), from €1,346 to €1,071

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,050
Gross operating margin +€22,089
Depreciation -€193
Other operating charges +€275
Financial income +€569
Financial charges +€5
Taxes -€5,886
Result 2025 €17,911

Cash bridge derived

cash 2024 to 2025

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.

From operations +€22,458
Investment -€10,890
Financing -€1,666
Cash 2024 €1,705
Net result for the year +€17,911
Depreciation +€193
Receivables within one year -€4,231
Trade debts +€717
Tax, wage and social debts +€6,927
Other debts +€941
Investment in fixed assets (net) -€890
Current investments -€10,000
Contributions, distributions and other -€1,666
Cash 2025 €11,606
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €4,206 €29,035 +€24,830 +590.4%
Fixed assets 21/28 - €697 +€697
Tangible fixed assets 22/27 - €697 +€697
Plant, machinery and equipment 23 - €697 +€697
Current assets 29/58 €4,206 €28,338 +€24,133 +573.8%
Amounts receivable within one year 40/41 €2,501 €6,732 +€4,231 +169.2%
Trade receivables 40 €2,198 €2,930 +€732 +33.3%
Other amounts receivable 41 €303 €3,802 +€3,499 +1153.5%
Current investments 50/53 - €10,000 +€10,000
Cash at bank and in hand 54/58 €1,705 €11,606 +€9,902 +580.8%
Total equity and liabilities 10/49 €4,206 €29,035 +€24,830 +590.4%
Equity 10/15 €3,050 €19,295 +€16,245 +532.6%
Contributions 10/11 €2,000 €2,000 = 0.0%
Reserves 13 €1,050 €17,295 +€16,245 +1546.7%
Distributable reserves 133 €1,050 €17,295 +€16,245 +1546.7%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €1,155 €9,740 +€8,585 +743.0%
Amounts payable within one year 42/48 €1,155 €9,740 +€8,585 +743.0%
Trade debts 44 - €717 +€717
Suppliers 440/4 - €717 +€717
Taxes, remuneration and social security 45 €763 €7,690 +€6,927 +907.4%
Taxes 450/3 €763 €7,690 +€6,927 +907.4%
Other amounts payable 47/48 €392 €1,333 +€941 +240.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €193 +€193
Other operating charges 640/8 €1,346 €1,071 -€275 -20.5%
Gross operating margin 9900 €3,043 €25,132 +€22,089 +725.9%
Operating profit (loss) 9901 €1,697 €23,869 +€22,172 +1306.8%
Financial income 75/76B - €569 +€569
Recurring financial income 75 - €569 +€569
Financial charges 65/66B €77 €72 -€5 -6.7%
Recurring financial charges 65 €77 €72 -€5 -6.7%
Profit (loss) for the period before taxes 9903 €1,619 €24,365 +€22,746 +1404.6%
Income taxes 67/77 €569 €6,455 +€5,886 +1034.2%
Profit (loss) for the period 9904 €1,050 €17,911 +€16,860 +1605.3%
Profit (loss) for the period to be appropriated 9905 €1,050 €17,911 +€16,860 +1605.3%

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.