BRIELFA: 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.
BRIELFA
Largest movements
- Cash -€2,168
down €2,168 (-60.1%), from €3,610 to €1,442
- Other debts -€1,109
down €1,109 (-2.4%), from €46,529 to €45,420
- Profit (loss) carried forward -€878
down €878 (-2.5%), from -€34,441 to -€35,319
- Other operating charges -€746
no longer reported in 2024 (was €746)
- Gross operating margin +€424
no longer reported in 2024 (was -€424)
- Financial charges -€11
no longer reported in 2024 (was €11)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,373 | €29,387 | -€1,986 | -6.3% |
| Fixed assets | 21/28 | €24,900 | €24,900 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,900 | €24,900 | = | 0.0% |
| Furniture and vehicles | 24 | €24,900 | €24,900 | = | 0.0% |
| Current assets | 29/58 | €6,473 | €4,487 | -€1,986 | -30.7% |
| Amounts receivable within one year | 40/41 | €2,863 | €3,045 | +€182 | +6.4% |
| Other amounts receivable | 41 | €2,863 | €3,045 | +€182 | +6.4% |
| Cash at bank and in hand | 54/58 | €3,610 | €1,442 | -€2,168 | -60.1% |
| Total equity and liabilities | 10/49 | €31,373 | €29,387 | -€1,986 | -6.3% |
| Equity | 10/15 | -€15,155 | -€16,033 | -€878 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €686 | €686 | = | 0.0% |
| Non-distributable reserves | 130/1 | €686 | €686 | = | 0.0% |
| Reserves not available under the articles | 1311 | €686 | €686 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,441 | -€35,319 | -€878 | -2.5% |
| Amounts payable | 17/49 | €46,529 | €45,420 | -€1,109 | -2.4% |
| Amounts payable within one year | 42/48 | €46,529 | €45,420 | -€1,109 | -2.4% |
| Other amounts payable | 47/48 | €46,529 | €45,420 | -€1,109 | -2.4% |
| Other operating charges | 640/8 | €746 | - | -€746 | |
| Gross operating margin | 9900 | -€424 | - | +€424 | |
| Operating profit (loss) | 9901 | -€1,169 | - | +€1,169 | |
| Financial charges | 65/66B | €11 | - | -€11 | |
| Recurring financial charges | 65 | €11 | - | -€11 | |
| Profit (loss) for the period before taxes | 9903 | -€1,181 | - | +€1,181 | |
| Profit (loss) for the period | 9904 | -€1,181 | - | +€1,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,181 | - | +€1,181 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.