BRIFORME BELGIUM: 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.
BRIFORME BELGIUM
Largest movements
- Receivables within one year +€21,923
up €21,923 (+50.8%), from €43,129 to €65,052
of which Trade receivables: +€25,544
- Cash +€2,529
up €2,529 (+62.9%), from €4,020 to €6,549
mainly Trade debts (+€32,402) and Net result for the year (+€4,338)
- Trade debts +€32,402
up €32,402 (+954%), from €3,395 to €35,797
- Other debts -€6,691
down €6,691 (-95.3%), from €7,020 to €329
- Tax, wage and social debts -€5,597
down €5,597 (-74.6%), from €7,500 to €1,903
of which Remuneration and social security: -€7,500
- Profit (loss) carried forward +€4,338
up €4,338 (+17.1%), from €25,434 to €29,772
- Taxes +€5,305
up €5,305 (+166%), from €3,195 to €8,500
- Other operating charges +€405
up €405 (+207%), from €196 to €601
- Gross operating margin +€176
up €176 (+1.3%), from €13,632 to €13,808
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 | €48,349 | €72,801 | +€24,452 | +50.6% |
| Fixed assets | 21/28 | €1,200 | €1,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €47,149 | €71,601 | +€24,452 | +51.9% |
| Amounts receivable within one year | 40/41 | €43,129 | €65,052 | +€21,923 | +50.8% |
| Trade receivables | 40 | €35,008 | €60,552 | +€25,544 | +73.0% |
| Other amounts receivable | 41 | €8,121 | €4,500 | -€3,621 | -44.6% |
| Cash at bank and in hand | 54/58 | €4,020 | €6,549 | +€2,529 | +62.9% |
| Total equity and liabilities | 10/49 | €48,349 | €72,801 | +€24,452 | +50.6% |
| Equity | 10/15 | €30,434 | €34,772 | +€4,338 | +14.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,434 | €29,772 | +€4,338 | +17.1% |
| Amounts payable | 17/49 | €17,915 | €38,029 | +€20,114 | +112% |
| Amounts payable within one year | 42/48 | €17,915 | €38,029 | +€20,114 | +112% |
| Trade debts | 44 | €3,395 | €35,797 | +€32,402 | +954% |
| Suppliers | 440/4 | €3,395 | €35,797 | +€32,402 | +954% |
| Taxes, remuneration and social security | 45 | €7,500 | €1,903 | -€5,597 | -74.6% |
| Taxes | 450/3 | - | €1,903 | +€1,903 | |
| Remuneration and social security | 454/9 | €7,500 | - | -€7,500 | |
| Other amounts payable | 47/48 | €7,020 | €329 | -€6,691 | -95.3% |
| Other operating charges | 640/8 | €196 | €601 | +€405 | +207% |
| Gross operating margin | 9900 | €13,632 | €13,808 | +€176 | +1.3% |
| Operating profit (loss) | 9901 | €13,436 | €13,207 | -€229 | -1.7% |
| Financial income | 75/76B | €2 | €6 | +€4 | +200% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +200% |
| Financial charges | 65/66B | €243 | €375 | +€132 | +54.3% |
| Recurring financial charges | 65 | €243 | €375 | +€132 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €13,195 | €12,838 | -€357 | -2.7% |
| Income taxes | 67/77 | €3,195 | €8,500 | +€5,305 | +166% |
| Profit (loss) for the period | 9904 | €10,000 | €4,338 | -€5,662 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,000 | €4,338 | -€5,662 | -56.6% |
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 20 October 2026 via checked.be.