BRIERS CULINAIR: 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.
BRIERS CULINAIR
Largest movements
- Receivables within one year -€22,774
down €22,774 (-63.6%), from €35,808 to €13,034
of which Trade receivables: -€23,314
- Tangible fixed assets -€22,500
down €22,500 (-35.8%), from €62,799 to €40,299
of which Other tangible fixed assets: -€19,073
- Cash +€10,072
up €10,072 (+167%), from €6,028 to €16,100
mainly Depreciation (+€23,849) and Tax, wage and social debts (+€23,360)
- Debts after one year -€28,000
down €28,000 (-5.9%), from €475,417 to €447,417
- Tax, wage and social debts +€23,360
up €23,360 (+41.7%), from €56,055 to €79,415
of which Remuneration and social security: +€18,568
- Profit (loss) carried forward -€22,962
down €22,962 (-4.6%), from -€503,620 to -€526,583
- Other debts -€5,439
down €5,439 (-55.2%), from €9,847 to €4,408
- Trade debts -€2,480
down €2,480 (-4.6%), from €53,749 to €51,269
- Depreciation -€8,038
down €8,038 (-25.2%), from €31,887 to €23,849
- Other operating charges -€4,261
down €4,261 (-69.2%), from €6,161 to €1,900
- Staff costs +€3,767
up €3,767 (+4.3%), from €88,293 to €92,061
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 | €114,512 | €78,929 | -€35,583 | -31.1% |
| Fixed assets | 21/28 | €62,799 | €40,299 | -€22,500 | -35.8% |
| Tangible fixed assets | 22/27 | €62,799 | €40,299 | -€22,500 | -35.8% |
| Plant, machinery and equipment | 23 | €7,794 | €6,225 | -€1,569 | -20.1% |
| Furniture and vehicles | 24 | €4,007 | €2,149 | -€1,858 | -46.4% |
| Other tangible fixed assets | 26 | €50,997 | €31,924 | -€19,073 | -37.4% |
| Current assets | 29/58 | €51,714 | €38,630 | -€13,084 | -25.3% |
| Stocks and contracts in progress | 3 | €9,557 | €8,873 | -€684 | -7.2% |
| Stocks | 30/36 | €9,557 | €8,873 | -€684 | -7.2% |
| Amounts receivable within one year | 40/41 | €35,808 | €13,034 | -€22,774 | -63.6% |
| Trade receivables | 40 | €35,474 | €12,160 | -€23,314 | -65.7% |
| Other amounts receivable | 41 | €334 | €875 | +€540 | +162% |
| Cash at bank and in hand | 54/58 | €6,028 | €16,100 | +€10,072 | +167% |
| Deferred charges and accrued income | 490/1 | €320 | €622 | +€302 | +94.2% |
| Total equity and liabilities | 10/49 | €114,512 | €78,929 | -€35,583 | -31.1% |
| Equity | 10/15 | -€480,618 | -€503,580 | -€22,962 | -4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,003 | €3,003 | = | 0.0% |
| Distributable reserves | 133 | €3,003 | €3,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€503,620 | -€526,583 | -€22,962 | -4.6% |
| Amounts payable | 17/49 | €595,130 | €582,509 | -€12,621 | -2.1% |
| Amounts payable after more than one year | 17 | €475,417 | €447,417 | -€28,000 | -5.9% |
| Financial debts | 170/4 | €475,417 | €447,417 | -€28,000 | -5.9% |
| Amounts payable within one year | 42/48 | €119,651 | €135,092 | +€15,441 | +12.9% |
| Trade debts | 44 | €53,749 | €51,269 | -€2,480 | -4.6% |
| Suppliers | 440/4 | €53,749 | €51,269 | -€2,480 | -4.6% |
| Taxes, remuneration and social security | 45 | €56,055 | €79,415 | +€23,360 | +41.7% |
| Taxes | 450/3 | €3,049 | €7,840 | +€4,791 | +157% |
| Remuneration and social security | 454/9 | €53,007 | €71,575 | +€18,568 | +35.0% |
| Other amounts payable | 47/48 | €9,847 | €4,408 | -€5,439 | -55.2% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Remuneration, social security and pensions | 62 | €88,293 | €92,061 | +€3,767 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,887 | €23,849 | -€8,038 | -25.2% |
| Other operating charges | 640/8 | €6,161 | €1,900 | -€4,261 | -69.2% |
| Gross operating margin | 9900 | €97,514 | €97,009 | -€505 | -0.5% |
| Operating profit (loss) | 9901 | -€28,828 | -€20,800 | +€8,027 | +27.8% |
| Financial income | 75/76B | €56 | €127 | +€71 | +128% |
| Recurring financial income | 75 | €56 | €127 | +€71 | +128% |
| Financial charges | 65/66B | €2,274 | €2,289 | +€15 | +0.7% |
| Recurring financial charges | 65 | €2,274 | €2,289 | +€15 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,046 | -€22,962 | +€8,084 | +26.0% |
| Profit (loss) for the period | 9904 | -€31,046 | -€22,962 | +€8,084 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,046 | -€22,962 | +€8,084 | +26.0% |
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 25 October 2026 via checked.be.