BRIFFEUIL: 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.
BRIFFEUIL
Largest movements
- Cash +€78,869
up €78,869 (+151%), from €52,136 to €131,005
mainly Depreciation (+€53,533) and Receivables within one year (+€42,654)
- Tangible fixed assets -€46,941
down €46,941 (-23.2%), from €202,425 to €155,484
of which Plant, machinery and equipment: -€45,420
- Receivables within one year -€42,654
down €42,654 (-37.2%), from €114,636 to €71,982
of which Trade receivables: -€34,042
- Trade debts -€13,093
down €13,093 (-81.2%), from €16,118 to €3,025
- Accrued charges and deferred income +€4,976
new in 2025: €4,976
- Provisions -€4,000
down €4,000 (-57.1%), from €7,000 to €3,000
- Gross operating margin +€31,651
up €31,651 (+3.7%), from €859,283 to €890,934
- Staff costs +€25,237
up €25,237 (+3.1%), from €804,643 to €829,881
- Financial income -€11,407
down €11,407 (-87.2%), from €13,087 to €1,680
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 | €369,197 | €358,471 | -€10,726 | -2.9% |
| Fixed assets | 21/28 | €202,425 | €155,484 | -€46,941 | -23.2% |
| Tangible fixed assets | 22/27 | €202,425 | €155,484 | -€46,941 | -23.2% |
| Land and buildings | 22 | €24,831 | €17,141 | -€7,690 | -31.0% |
| Plant, machinery and equipment | 23 | €160,036 | €114,616 | -€45,420 | -28.4% |
| Furniture and vehicles | 24 | €17,558 | €23,727 | +€6,169 | +35.1% |
| Current assets | 29/58 | €166,772 | €202,987 | +€36,215 | +21.7% |
| Amounts receivable within one year | 40/41 | €114,636 | €71,982 | -€42,654 | -37.2% |
| Trade receivables | 40 | €96,878 | €62,836 | -€34,042 | -35.1% |
| Other amounts receivable | 41 | €17,758 | €9,145 | -€8,613 | -48.5% |
| Cash at bank and in hand | 54/58 | €52,136 | €131,005 | +€78,869 | +151% |
| Total equity and liabilities | 10/49 | €369,197 | €358,471 | -€10,726 | -2.9% |
| Equity | 10/15 | €248,231 | €248,763 | +€532 | +0.2% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €128,231 | €128,763 | +€532 | +0.4% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €116,231 | €116,763 | +€532 | +0.5% |
| Provisions and deferred taxes | 16 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Provisions for liabilities and charges | 160/5 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Other liabilities and charges | 164/5 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Amounts payable | 17/49 | €113,966 | €106,708 | -€7,258 | -6.4% |
| Amounts payable within one year | 42/48 | €113,966 | €101,732 | -€12,234 | -10.7% |
| Trade debts | 44 | €16,118 | €3,025 | -€13,093 | -81.2% |
| Suppliers | 440/4 | €16,118 | €3,025 | -€13,093 | -81.2% |
| Taxes, remuneration and social security | 45 | €97,848 | €96,659 | -€1,189 | -1.2% |
| Taxes | 450/3 | €36,820 | €22,857 | -€13,963 | -37.9% |
| Remuneration and social security | 454/9 | €61,028 | €73,802 | +€12,774 | +20.9% |
| Other amounts payable | 47/48 | - | €2,048 | +€2,048 | |
| Accrued charges and deferred income | 492/3 | - | €4,976 | +€4,976 | |
| Remuneration, social security and pensions | 62 | €804,643 | €829,881 | +€25,237 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,713 | €53,533 | -€4,179 | -7.2% |
| Other operating charges | 640/8 | €843 | €295 | -€548 | -65.0% |
| Non-recurring operating charges | 66A | €32 | €960 | +€928 | +2,900% |
| Gross operating margin | 9900 | €859,283 | €890,934 | +€31,651 | +3.7% |
| Operating profit (loss) | 9901 | -€3,948 | €6,265 | +€10,213 | |
| Financial income | 75/76B | €13,087 | €1,680 | -€11,407 | -87.2% |
| Recurring financial income | 75 | €13,087 | €1,680 | -€11,407 | -87.2% |
| Financial charges | 65/66B | €320 | €475 | +€155 | +48.3% |
| Recurring financial charges | 65 | €320 | €475 | +€155 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €8,818 | €7,470 | -€1,349 | -15.3% |
| Income taxes | 67/77 | €7,777 | €6,938 | -€839 | -10.8% |
| Profit (loss) for the period | 9904 | €1,042 | €532 | -€510 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | €532 | -€510 | -48.9% |
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 13 October 2026 via checked.be.