BRIFFOZ FREDERIC: 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.
BRIFFOZ FREDERIC
Largest movements
- Cash +€136,632
up €136,632 (+762.6%), from €17,917 to €154,548
mainly Depreciation (+€207,782) and Net result for the year (+€119,760)
- Stocks and contracts +€79,884
up €79,884 (+960.6%), from €8,316 to €88,200
- Receivables within one year +€57,509
up €57,509 (+11.6%), from €496,125 to €553,634
of which Trade receivables: +€44,009
- Tangible fixed assets -€52,075
down €52,075 (-6.9%), from €749,812 to €697,737
of which Plant, machinery and equipment: -€38,697
- Intangible fixed assets -€32,001
down €32,001 (-7.0%), from €456,135 to €424,134
- Other debts +€104,942
up €104,942 (+63.6%), from €164,931 to €269,873
- Reserves +€97,964
up €97,964 (+15.2%), from €643,985 to €741,949
of which Distributable reserves: +€100,000
- Debts after one year -€58,201
down €58,201 (-6.0%), from €963,363 to €905,162
- Trade debts +€28,265
up €28,265 (+48.5%), from €58,280 to €86,546
- Tax, wage and social debts +€27,348
up €27,348 (+182.6%), from €14,975 to €42,323
- Gross operating margin +€42,659
up €42,659 (+11.6%), from €368,377 to €411,036
- Depreciation +€16,007
up €16,007 (+8.3%), from €191,775 to €207,782
- Financial charges -€7,910
down €7,910 (-23.5%), from €33,611 to €25,702
- Other operating charges +€7,256
up €7,256 (+122.4%), from €5,927 to €13,184
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 | €2,133,570 | €2,336,321 | +€202,751 | +9.5% |
| Fixed assets | 21/28 | €1,609,422 | €1,525,347 | -€84,075 | -5.2% |
| Intangible fixed assets | 21 | €456,135 | €424,134 | -€32,001 | -7.0% |
| Tangible fixed assets | 22/27 | €749,812 | €697,737 | -€52,075 | -6.9% |
| Land and buildings | 22 | €14,543 | €11,368 | -€3,175 | -21.8% |
| Plant, machinery and equipment | 23 | €431,429 | €392,732 | -€38,697 | -9.0% |
| Furniture and vehicles | 24 | €303,840 | €293,637 | -€10,203 | -3.4% |
| Financial fixed assets | 28 | €403,475 | €403,475 | = | 0.0% |
| Current assets | 29/58 | €524,148 | €810,975 | +€286,826 | +54.7% |
| Stocks and contracts in progress | 3 | €8,316 | €88,200 | +€79,884 | +960.6% |
| Stocks | 30/36 | €8,316 | €88,200 | +€79,884 | +960.6% |
| Amounts receivable within one year | 40/41 | €496,125 | €553,634 | +€57,509 | +11.6% |
| Trade receivables | 40 | €490,772 | €534,781 | +€44,009 | +9.0% |
| Other amounts receivable | 41 | €5,353 | €18,853 | +€13,500 | +252.2% |
| Cash at bank and in hand | 54/58 | €17,917 | €154,548 | +€136,632 | +762.6% |
| Deferred charges and accrued income | 490/1 | €1,791 | €14,593 | +€12,801 | +714.7% |
| Total equity and liabilities | 10/49 | €2,133,570 | €2,336,321 | +€202,751 | +9.5% |
| Equity | 10/15 | €696,702 | €776,462 | +€79,760 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €643,985 | €741,949 | +€97,964 | +15.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,125 | €5,089 | -€2,036 | -28.6% |
| Distributable reserves | 133 | €635,000 | €735,000 | +€100,000 | +15.7% |
| Profit (loss) carried forward | 14 | €34,117 | €15,912 | -€18,204 | -53.4% |
| Provisions and deferred taxes | 16 | €2,375 | €1,696 | -€679 | -28.6% |
| Deferred taxes | 168 | €2,375 | €1,696 | -€679 | -28.6% |
| Amounts payable | 17/49 | €1,434,493 | €1,558,163 | +€123,670 | +8.6% |
| Amounts payable after more than one year | 17 | €963,363 | €905,162 | -€58,201 | -6.0% |
| Financial debts | 170/4 | €963,363 | €905,162 | -€58,201 | -6.0% |
| Amounts payable within one year | 42/48 | €471,130 | €653,001 | +€181,871 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €176,868 | €198,201 | +€21,333 | +12.1% |
| Financial debts | 43 | €56,075 | €56,059 | -€17 | 0.0% |
| Credit institutions | 430/8 | €56,075 | €56,059 | -€17 | 0.0% |
| Trade debts | 44 | €58,280 | €86,546 | +€28,265 | +48.5% |
| Suppliers | 440/4 | €58,280 | €86,546 | +€28,265 | +48.5% |
| Taxes, remuneration and social security | 45 | €14,975 | €42,323 | +€27,348 | +182.6% |
| Taxes | 450/3 | €14,975 | €42,323 | +€27,348 | +182.6% |
| Other amounts payable | 47/48 | €164,931 | €269,873 | +€104,942 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,775 | €207,782 | +€16,007 | +8.3% |
| Other operating charges | 640/8 | €5,927 | €13,184 | +€7,256 | +122.4% |
| Gross operating margin | 9900 | €368,377 | €411,036 | +€42,659 | +11.6% |
| Operating profit (loss) | 9901 | €170,675 | €190,071 | +€19,396 | +11.4% |
| Financial income | 75/76B | €174 | €63 | -€111 | -63.8% |
| Recurring financial income | 75 | €174 | €63 | -€111 | -63.8% |
| Financial charges | 65/66B | €33,611 | €25,702 | -€7,910 | -23.5% |
| Recurring financial charges | 65 | €33,611 | €25,702 | -€7,910 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €137,238 | €164,433 | +€27,194 | +19.8% |
| Transfer from deferred taxes | 780 | €679 | €679 | = | 0.0% |
| Income taxes | 67/77 | €45,004 | €45,351 | +€347 | +0.8% |
| Profit (loss) for the period | 9904 | €92,913 | €119,760 | +€26,847 | +28.9% |
| Transfer from tax-exempt reserves | 789 | €2,036 | €2,036 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,948 | €121,796 | +€26,847 | +28.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.