BRIFACO: what changed
Two fiscal 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.
BRIFACO
Largest movements
- Tangible fixed assets -€8,711
down €8,711 (-6.0%), from €145,043 to €136,332
of which Land and buildings: -€7,461
- Deferred charges and accrued income +€5,466
up €5,466, from €0 to €5,466
- Receivables within one year +€4,965
up €4,965 (+57.6%), from €8,616 to €13,582
of which Trade receivables: +€4,965
- Accrued charges and deferred income +€2,695
up €2,695 (+109.6%), from €2,458 to €5,153
- Trade debts -€2,533
down €2,533 (-17.9%), from €14,186 to €11,653
- Depreciation -€1,577
down €1,577 (-9.9%), from €15,863 to €14,286
- Other operating charges +€1,185
up €1,185 (+6.7%), from €17,626 to €18,811
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 | €170,855 | €172,841 | +€1,986 | +1.2% |
| Fixed assets | 21/28 | €145,043 | €136,332 | -€8,711 | -6.0% |
| Tangible fixed assets | 22/27 | €145,043 | €136,332 | -€8,711 | -6.0% |
| Land and buildings | 22 | €140,800 | €133,339 | -€7,461 | -5.3% |
| Furniture and vehicles | 24 | €4,243 | €2,993 | -€1,250 | -29.5% |
| Current assets | 29/58 | €25,812 | €36,509 | +€10,696 | +41.4% |
| Amounts receivable within one year | 40/41 | €8,616 | €13,582 | +€4,965 | +57.6% |
| Trade receivables | 40 | €8,616 | €13,582 | +€4,965 | +57.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,196 | €17,461 | +€265 | +1.5% |
| Deferred charges and accrued income | 490/1 | €0 | €5,466 | +€5,466 | |
| Total equity and liabilities | 10/49 | €170,855 | €172,841 | +€1,986 | +1.2% |
| Equity | 10/15 | €109,734 | €111,039 | +€1,305 | +1.2% |
| Contributions | 10/11 | €263,513 | €263,513 | = | 0.0% |
| Reserves | 13 | €18,474 | €18,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,405 | €16,405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,405 | €16,405 | = | 0.0% |
| Distributable reserves | 133 | €2,069 | €2,069 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,253 | -€170,948 | +€1,305 | +0.8% |
| Amounts payable | 17/49 | €61,121 | €61,802 | +€681 | +1.1% |
| Amounts payable within one year | 42/48 | €58,663 | €56,649 | -€2,014 | -3.4% |
| Trade debts | 44 | €14,186 | €11,653 | -€2,533 | -17.9% |
| Suppliers | 440/4 | €14,186 | €11,653 | -€2,533 | -17.9% |
| Other amounts payable | 47/48 | €44,477 | €44,996 | +€519 | +1.2% |
| Accrued charges and deferred income | 492/3 | €2,458 | €5,153 | +€2,695 | +109.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,863 | €14,286 | -€1,577 | -9.9% |
| Other operating charges | 640/8 | €17,626 | €18,811 | +€1,185 | +6.7% |
| Gross operating margin | 9900 | €37,318 | €37,329 | +€11 | 0.0% |
| Operating profit (loss) | 9901 | €3,829 | €4,231 | +€402 | +10.5% |
| Financial charges | 65/66B | €2,644 | €2,927 | +€282 | +10.7% |
| Recurring financial charges | 65 | €2,644 | €2,927 | +€282 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €1,185 | €1,305 | +€119 | +10.1% |
| Profit (loss) for the period | 9904 | €1,185 | €1,305 | +€119 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,185 | €1,305 | +€119 | +10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.