BRIEMAT: 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.
BRIEMAT
Largest movements
- Tangible fixed assets -€41,042
down €41,042 (-7.6%), from €543,518 to €502,476
of which Land and buildings: -€40,125
- Cash +€13,414
up €13,414 (+110%), from €12,146 to €25,559
mainly Depreciation (+€41,042) and Trade debts (+€2,346)
- Debts after one year -€21,361
down €21,361 (-16.0%), from €133,158 to €111,797
- Profit (loss) carried forward -€8,870
down €8,870 (-3.4%), from €264,652 to €255,782
- Gross operating margin -€113,629
down €113,629 (-73.0%), from €155,740 to €42,111
- Taxes -€13,100
no longer reported in 2025 (was €13,100)
- Financial charges -€4,019
down €4,019 (-63.9%), from €6,285 to €2,266
- Depreciation -€2,537
down €2,537 (-5.8%), from €43,579 to €41,042
- Financial income -€2,498
no longer reported in 2025 (was €2,498)
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 | €555,888 | €528,804 | -€27,084 | -4.9% |
| Fixed assets | 21/28 | €543,518 | €502,476 | -€41,042 | -7.6% |
| Tangible fixed assets | 22/27 | €543,518 | €502,476 | -€41,042 | -7.6% |
| Land and buildings | 22 | €540,700 | €500,575 | -€40,125 | -7.4% |
| Plant, machinery and equipment | 23 | €2,818 | €1,900 | -€917 | -32.6% |
| Current assets | 29/58 | €12,371 | €26,329 | +€13,958 | +113% |
| Amounts receivable within one year | 40/41 | €225 | €769 | +€544 | +242% |
| Trade receivables | 40 | - | €544 | +€544 | |
| Other amounts receivable | 41 | €225 | €225 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,146 | €25,559 | +€13,414 | +110% |
| Total equity and liabilities | 10/49 | €555,888 | €528,804 | -€27,084 | -4.9% |
| Equity | 10/15 | €285,112 | €276,242 | -€8,870 | -3.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,652 | €255,782 | -€8,870 | -3.4% |
| Amounts payable | 17/49 | €270,776 | €252,562 | -€18,214 | -6.7% |
| Amounts payable after more than one year | 17 | €133,158 | €111,797 | -€21,361 | -16.0% |
| Financial debts | 170/4 | €133,158 | €111,797 | -€21,361 | -16.0% |
| Amounts payable within one year | 42/48 | €137,618 | €140,766 | +€3,147 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €19,433 | €21,361 | +€1,928 | +9.9% |
| Trade debts | 44 | €17 | €2,363 | +€2,346 | +13,848% |
| Suppliers | 440/4 | €17 | €2,363 | +€2,346 | +13,848% |
| Taxes, remuneration and social security | 45 | €5,338 | €4,168 | -€1,171 | -21.9% |
| Taxes | 450/3 | €3,338 | €3,168 | -€171 | -5.1% |
| Remuneration and social security | 454/9 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Other amounts payable | 47/48 | €112,830 | €112,874 | +€44 | 0.0% |
| Non-recurring operating income | 76A | €154,900 | - | -€154,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,579 | €41,042 | -€2,537 | -5.8% |
| Other operating charges | 640/8 | €6,232 | €7,673 | +€1,442 | +23.1% |
| Gross operating margin | 9900 | €155,740 | €42,111 | -€113,629 | -73.0% |
| Operating profit (loss) | 9901 | €105,929 | -€6,604 | -€112,533 | |
| Financial income | 75/76B | €2,498 | - | -€2,498 | |
| Recurring financial income | 75 | €2,498 | - | -€2,498 | |
| Financial charges | 65/66B | €6,285 | €2,266 | -€4,019 | -63.9% |
| Recurring financial charges | 65 | €6,285 | €2,266 | -€4,019 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €102,141 | -€8,870 | -€111,012 | |
| Income taxes | 67/77 | €13,100 | - | -€13,100 | |
| Profit (loss) for the period | 9904 | €89,041 | -€8,870 | -€97,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,041 | -€8,870 | -€97,912 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.