BRIESTECH: 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.
BRIESTECH
Largest movements
- Tangible fixed assets -€40,263
down €40,263 (-40.2%), from €100,080 to €59,817
of which Leasing and similar rights: -€27,652
- Cash -€27,361
down €27,361 (-67.1%), from €40,775 to €13,414
mainly Net result for the year (-€27,127) and Debts after one year (-€23,412)
- Receivables within one year +€6,224
up €6,224 (+37.6%), from €16,574 to €22,798
of which Other amounts receivable: +€9,371
- Profit (loss) carried forward -€27,127
down €27,127 (-146.7%), from -€18,495 to -€45,622
- Debts after one year -€23,412
down €23,412 (-35.9%), from €65,186 to €41,774
- Tax, wage and social debts -€13,840
down €13,840 (-80.8%), from €17,133 to €3,293
of which Taxes: -€11,690
- Trade debts +€11,961
up €11,961 (+276.7%), from €4,323 to €16,284
- Current portion of long-term debt -€9,040
down €9,040 (-32.0%), from €28,291 to €19,251
- Gross operating margin +€52,075
up €52,075 (+620.1%), from €8,397 to €60,472
- Depreciation -€4,675
down €4,675 (-20.4%), from €22,927 to €18,252
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.
Cash bridge derived
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 | €161,301 | €99,823 | -€61,478 | -38.1% |
| Fixed assets | 21/28 | €100,080 | €59,817 | -€40,263 | -40.2% |
| Tangible fixed assets | 22/27 | €100,080 | €59,817 | -€40,263 | -40.2% |
| Plant, machinery and equipment | 23 | €4,800 | €2,849 | -€1,951 | -40.6% |
| Furniture and vehicles | 24 | €30,069 | €19,410 | -€10,659 | -35.4% |
| Leasing and similar rights | 25 | €65,211 | €37,558 | -€27,652 | -42.4% |
| Current assets | 29/58 | €61,221 | €40,006 | -€21,215 | -34.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €16,574 | €22,798 | +€6,224 | +37.6% |
| Trade receivables | 40 | €16,368 | €13,221 | -€3,147 | -19.2% |
| Other amounts receivable | 41 | €206 | €9,576 | +€9,371 | +4558.1% |
| Cash at bank and in hand | 54/58 | €40,775 | €13,414 | -€27,361 | -67.1% |
| Deferred charges and accrued income | 490/1 | €3,873 | €3,795 | -€78 | -2.0% |
| Total equity and liabilities | 10/49 | €161,301 | €99,823 | -€61,478 | -38.1% |
| Equity | 10/15 | €45,752 | €18,626 | -€27,127 | -59.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,248 | €59,248 | = | 0.0% |
| Distributable reserves | 133 | €59,248 | €59,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,495 | -€45,622 | -€27,127 | -146.7% |
| Amounts payable | 17/49 | €115,548 | €81,198 | -€34,351 | -29.7% |
| Amounts payable after more than one year | 17 | €65,186 | €41,774 | -€23,412 | -35.9% |
| Financial debts | 170/4 | €65,186 | €41,774 | -€23,412 | -35.9% |
| Amounts payable within one year | 42/48 | €50,362 | €39,424 | -€10,938 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €28,291 | €19,251 | -€9,040 | -32.0% |
| Trade debts | 44 | €4,323 | €16,284 | +€11,961 | +276.7% |
| Suppliers | 440/4 | €4,323 | €16,284 | +€11,961 | +276.7% |
| Taxes, remuneration and social security | 45 | €17,133 | €3,293 | -€13,840 | -80.8% |
| Taxes | 450/3 | €14,983 | €3,293 | -€11,690 | -78.0% |
| Remuneration and social security | 454/9 | €2,150 | €0 | -€2,150 | -100.0% |
| Other amounts payable | 47/48 | €616 | €596 | -€20 | -3.3% |
| Non-recurring operating income | 76A | - | €77,164 | +€77,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,927 | €18,252 | -€4,675 | -20.4% |
| Other operating charges | 640/8 | €856 | €610 | -€247 | -28.8% |
| Non-recurring operating charges | 66A | - | €65,211 | +€65,211 | |
| Gross operating margin | 9900 | €8,397 | €60,472 | +€52,075 | +620.1% |
| Operating profit (loss) | 9901 | -€15,385 | -€23,600 | -€8,215 | -53.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €2,973 | €3,384 | +€410 | +13.8% |
| Recurring financial charges | 65 | €2,973 | €3,384 | +€410 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,352 | -€26,984 | -€8,632 | -47.0% |
| Income taxes | 67/77 | €143 | €143 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€18,495 | -€27,127 | -€8,632 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,495 | -€27,127 | -€8,632 | -46.7% |
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 10 October 2026 via checked.be.