BRIES BENNY: 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.
BRIES BENNY
Largest movements
- Cash +€177,735
up €177,735 (+487%), from €36,490 to €214,225
mainly Other debts (+€75,556) and Receivables within one year (+€69,183)
- Receivables within one year -€69,183
down €69,183 (-29.7%), from €233,207 to €164,024
of which Trade receivables: -€40,412
- Tangible fixed assets -€13,065
down €13,065 (-4.1%), from €317,342 to €304,277
of which Land and buildings: -€10,122
- Profit (loss) carried forward -€132,649
no longer reported in 2025 (was €132,649)
- Reserves +€119,350
up €119,350 (+26.8%), from €445,285 to €564,635
- Other debts +€75,556
new in 2025: €75,556
- Trade debts +€25,663
up €25,663 (+2,348%), from €1,093 to €26,757
- Depreciation +€15,005
up €15,005 (+28.8%), from €52,072 to €67,077
- Write-downs +€6,687
up €6,687 (+1,337%), from €500 to €7,187
- Taxes -€5,739
down €5,739 (-22.5%), from €25,475 to €19,736
- Financial charges +€1,791
up €1,791 (+645%), from €277 to €2,068
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 | €602,842 | €694,627 | +€91,785 | +15.2% |
| Fixed assets | 21/28 | €317,443 | €304,378 | -€13,065 | -4.1% |
| Tangible fixed assets | 22/27 | €317,342 | €304,277 | -€13,065 | -4.1% |
| Land and buildings | 22 | €179,351 | €169,229 | -€10,122 | -5.6% |
| Plant, machinery and equipment | 23 | €14,265 | €13,154 | -€1,111 | -7.8% |
| Furniture and vehicles | 24 | €123,726 | €121,894 | -€1,832 | -1.5% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €285,400 | €390,250 | +€104,850 | +36.7% |
| Stocks and contracts in progress | 3 | €9,845 | €9,845 | = | 0.0% |
| Stocks | 30/36 | €9,845 | €9,845 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €233,207 | €164,024 | -€69,183 | -29.7% |
| Trade receivables | 40 | €192,541 | €152,129 | -€40,412 | -21.0% |
| Other amounts receivable | 41 | €40,665 | €11,895 | -€28,770 | -70.7% |
| Cash at bank and in hand | 54/58 | €36,490 | €214,225 | +€177,735 | +487% |
| Deferred charges and accrued income | 490/1 | €5,859 | €2,156 | -€3,703 | -63.2% |
| Total equity and liabilities | 10/49 | €602,842 | €694,627 | +€91,785 | +15.2% |
| Equity | 10/15 | €597,533 | €584,235 | -€13,299 | -2.2% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Reserves | 13 | €445,285 | €564,635 | +€119,350 | +26.8% |
| Distributable reserves | 133 | €445,285 | €564,635 | +€119,350 | +26.8% |
| Profit (loss) carried forward | 14 | €132,649 | - | -€132,649 | |
| Amounts payable | 17/49 | €5,309 | €110,393 | +€105,084 | +1,979% |
| Amounts payable within one year | 42/48 | €5,309 | €110,393 | +€105,084 | +1,979% |
| Trade debts | 44 | €1,093 | €26,757 | +€25,663 | +2,348% |
| Suppliers | 440/4 | €1,093 | €26,757 | +€25,663 | +2,348% |
| Taxes, remuneration and social security | 45 | €4,216 | €8,080 | +€3,864 | +91.7% |
| Taxes | 450/3 | €550 | €5,286 | +€4,736 | +861% |
| Remuneration and social security | 454/9 | €3,666 | €2,795 | -€872 | -23.8% |
| Other amounts payable | 47/48 | - | €75,556 | +€75,556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,072 | €67,077 | +€15,005 | +28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €500 | €7,187 | +€6,687 | +1,337% |
| Other operating charges | 640/8 | €2,503 | €2,588 | +€85 | +3.4% |
| Gross operating margin | 9900 | €147,039 | €147,374 | +€336 | +0.2% |
| Operating profit (loss) | 9901 | €91,963 | €70,522 | -€21,441 | -23.3% |
| Financial income | 75/76B | €972 | €1,034 | +€62 | +6.4% |
| Recurring financial income | 75 | €972 | €1,034 | +€62 | +6.4% |
| Financial charges | 65/66B | €277 | €2,068 | +€1,791 | +645% |
| Recurring financial charges | 65 | €277 | €2,068 | +€1,791 | +645% |
| Profit (loss) for the period before taxes | 9903 | €92,657 | €69,488 | -€23,170 | -25.0% |
| Income taxes | 67/77 | €25,475 | €19,736 | -€5,739 | -22.5% |
| Profit (loss) for the period | 9904 | €67,182 | €49,752 | -€17,430 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,182 | €49,752 | -€17,430 | -25.9% |
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.