BRIESCO: 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.
BRIESCO
Largest movements
- Receivables within one year +€219,292
up €219,292 (+175%), from €125,305 to €344,597
of which Trade receivables: +€212,580
- Cash -€100,130
down €100,130 (-89.5%), from €111,870 to €11,739
mainly Receivables within one year (-€219,292) and Other debts (-€31,906)
- Stocks and contracts -€90,589
down €90,589 (-42.2%), from €214,620 to €124,031
- Tax, wage and social debts +€43,192
up €43,192 (+205%), from €21,091 to €64,284
of which Taxes: +€42,775
- Other debts -€31,906
down €31,906 (-97.8%), from €32,621 to €716
- Reserves +€24,864
up €24,864 (+34.8%), from €71,499 to €96,363
of which Distributable reserves: +€24,864
- Gross operating margin -€29,823
down €29,823 (-19.4%), from €153,699 to €123,876
- Taxes -€4,700
down €4,700 (-30.0%), from €15,651 to €10,951
- Financial income +€1,845
up €1,845 (+30.4%), from €6,065 to €7,911
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,374 | €486,539 | +€32,165 | +7.1% |
| Fixed assets | 21/28 | €2,580 | €4,119 | +€1,539 | +59.7% |
| Tangible fixed assets | 22/27 | €2,530 | €4,069 | +€1,539 | +60.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €719 | €0 | -€719 | -100% |
| Furniture and vehicles | 24 | €1,811 | €4,069 | +€2,258 | +125% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €451,795 | €482,420 | +€30,626 | +6.8% |
| Stocks and contracts in progress | 3 | €214,620 | €124,031 | -€90,589 | -42.2% |
| Stocks | 30/36 | €214,620 | €124,031 | -€90,589 | -42.2% |
| Amounts receivable within one year | 40/41 | €125,305 | €344,597 | +€219,292 | +175% |
| Trade receivables | 40 | €15,288 | €227,868 | +€212,580 | +1,390% |
| Other amounts receivable | 41 | €110,017 | €116,729 | +€6,712 | +6.1% |
| Cash at bank and in hand | 54/58 | €111,870 | €11,739 | -€100,130 | -89.5% |
| Deferred charges and accrued income | 490/1 | - | €2,053 | +€2,053 | |
| Total equity and liabilities | 10/49 | €454,374 | €486,539 | +€32,165 | +7.1% |
| Equity | 10/15 | €394,610 | €419,473 | +€24,864 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,499 | €96,363 | +€24,864 | +34.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,639 | €94,503 | +€24,864 | +35.7% |
| Profit (loss) carried forward | 14 | €304,510 | €304,510 | = | 0.0% |
| Amounts payable | 17/49 | €59,765 | €67,066 | +€7,301 | +12.2% |
| Amounts payable within one year | 42/48 | €59,765 | €67,066 | +€7,301 | +12.2% |
| Trade debts | 44 | €6,052 | €2,067 | -€3,985 | -65.8% |
| Suppliers | 440/4 | €6,052 | €2,067 | -€3,985 | -65.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,091 | €64,284 | +€43,192 | +205% |
| Taxes | 450/3 | €11,535 | €54,310 | +€42,775 | +371% |
| Remuneration and social security | 454/9 | €9,556 | €9,974 | +€418 | +4.4% |
| Other amounts payable | 47/48 | €32,621 | €716 | -€31,906 | -97.8% |
| Remuneration, social security and pensions | 62 | €90,065 | €90,190 | +€125 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,455 | €2,985 | +€530 | +21.6% |
| Other operating charges | 640/8 | €1,012 | €1,570 | +€558 | +55.1% |
| Gross operating margin | 9900 | €153,699 | €123,876 | -€29,823 | -19.4% |
| Operating profit (loss) | 9901 | €60,167 | €29,131 | -€31,035 | -51.6% |
| Financial income | 75/76B | €6,065 | €7,911 | +€1,845 | +30.4% |
| Recurring financial income | 75 | €6,065 | €7,911 | +€1,845 | +30.4% |
| Financial charges | 65/66B | €942 | €1,228 | +€286 | +30.3% |
| Recurring financial charges | 65 | €942 | €1,228 | +€286 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €65,290 | €35,814 | -€29,476 | -45.1% |
| Income taxes | 67/77 | €15,651 | €10,951 | -€4,700 | -30.0% |
| Profit (loss) for the period | 9904 | €49,639 | €24,864 | -€24,776 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,639 | €24,864 | -€24,776 | -49.9% |
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.