Briers Metaalwerken: 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 Metaalwerken
Largest movements
- Cash +€116,808
up €116,808 (+17.6%), from €664,249 to €781,058
mainly Net result for the year (+€61,507) and Depreciation (+€38,731)
- Tangible fixed assets -€36,785
down €36,785 (-30.6%), from €120,346 to €83,561
of which Plant, machinery and equipment: -€31,992
- Receivables within one year -€22,546
down €22,546 (-18.9%), from €119,043 to €96,498
of which Other amounts receivable: -€12,491
- Reserves +€61,507
up €61,507 (+7.3%), from €845,470 to €906,978
of which Distributable reserves: +€61,507
- Gross operating margin +€116,017
up €116,017 (+5,795%), from €2,002 to €118,019
- Staff costs -€16,791
down €16,791 (-95.2%), from €17,643 to €852
- Taxes +€7,973
up €7,973, from €0 to €7,973
- Write-downs +€6,890
up €6,890 (+277%), from €2,487 to €9,377
- Other operating charges -€5,237
down €5,237 (-78.4%), from €6,678 to €1,441
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 | €918,328 | €976,990 | +€58,662 | +6.4% |
| Fixed assets | 21/28 | €120,346 | €83,561 | -€36,785 | -30.6% |
| Tangible fixed assets | 22/27 | €120,346 | €83,561 | -€36,785 | -30.6% |
| Plant, machinery and equipment | 23 | €104,758 | €72,767 | -€31,992 | -30.5% |
| Furniture and vehicles | 24 | €15,588 | €10,795 | -€4,793 | -30.7% |
| Current assets | 29/58 | €797,982 | €893,429 | +€95,447 | +12.0% |
| Stocks and contracts in progress | 3 | €7,942 | €10,296 | +€2,354 | +29.6% |
| Stocks | 30/36 | €7,942 | €10,296 | +€2,354 | +29.6% |
| Amounts receivable within one year | 40/41 | €119,043 | €96,498 | -€22,546 | -18.9% |
| Trade receivables | 40 | €40,545 | €30,491 | -€10,055 | -24.8% |
| Other amounts receivable | 41 | €78,498 | €66,007 | -€12,491 | -15.9% |
| Cash at bank and in hand | 54/58 | €664,249 | €781,058 | +€116,808 | +17.6% |
| Deferred charges and accrued income | 490/1 | €6,747 | €5,578 | -€1,169 | -17.3% |
| Total equity and liabilities | 10/49 | €918,328 | €976,990 | +€58,662 | +6.4% |
| Equity | 10/15 | €907,470 | €968,978 | +€61,507 | +6.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €845,470 | €906,978 | +€61,507 | +7.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €839,270 | €900,778 | +€61,507 | +7.3% |
| Amounts payable | 17/49 | €10,857 | €8,013 | -€2,845 | -26.2% |
| Amounts payable within one year | 42/48 | €10,174 | €7,932 | -€2,242 | -22.0% |
| Trade debts | 44 | €7,212 | €4,952 | -€2,260 | -31.3% |
| Suppliers | 440/4 | €7,212 | €4,952 | -€2,260 | -31.3% |
| Taxes, remuneration and social security | 45 | €2,962 | €2,980 | +€18 | +0.6% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,962 | €2,980 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €683 | €80 | -€603 | -88.2% |
| Remuneration, social security and pensions | 62 | €17,643 | €852 | -€16,791 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,285 | €38,731 | +€446 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,487 | €9,377 | +€6,890 | +277% |
| Other operating charges | 640/8 | €6,678 | €1,441 | -€5,237 | -78.4% |
| Gross operating margin | 9900 | €2,002 | €118,019 | +€116,017 | +5,795% |
| Operating profit (loss) | 9901 | -€63,091 | €67,618 | +€130,709 | |
| Financial income | 75/76B | €3,682 | €2,809 | -€872 | -23.7% |
| Recurring financial income | 75 | €3,682 | €2,809 | -€872 | -23.7% |
| Financial charges | 65/66B | €810 | €948 | +€138 | +17.0% |
| Recurring financial charges | 65 | €810 | €948 | +€138 | +17.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€60,219 | €69,480 | +€129,699 | |
| Income taxes | 67/77 | €0 | €7,973 | +€7,973 | |
| Profit (loss) for the period | 9904 | -€60,219 | €61,507 | +€121,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,219 | €61,507 | +€121,726 |
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 20 October 2026 via checked.be.