Briganti: 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.
Briganti
Largest movements
- Cash -€600,666
down €600,666 (-63.1%), from €951,294 to €350,628
mainly Other debts (-€508,818) and Net result for the year (-€191,863)
- Current investments -€100,000
down €100,000 (-14.3%), from €700,000 to €600,000
- Receivables within one year +€25,249
up €25,249 (+264%), from €9,582 to €34,831
of which Other amounts receivable: +€25,261
- Other debts -€508,818
down €508,818 (-31.4%), from €1.6m to €1.1m
- Profit (loss) carried forward -€191,863
down €191,863, from €32,596 to -€159,267
- Trade debts +€23,385
up €23,385 (+509,485%), from €5 to €23,390
- Gross operating margin -€498,424
down €498,424 (-96.1%), from €518,669 to €20,245
- Taxes -€16,048
down €16,048 (-98.3%), from €16,319 to €272
- Staff costs -€12,906
down €12,906 (-6.2%), from €209,569 to €196,663
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 | €1,687,928 | €1,011,044 | -€676,884 | -40.1% |
| Fixed assets | 21/28 | €24,360 | €21,821 | -€2,540 | -10.4% |
| Tangible fixed assets | 22/27 | €24,360 | €21,821 | -€2,540 | -10.4% |
| Land and buildings | 22 | €1,975 | €6,861 | +€4,887 | +247% |
| Plant, machinery and equipment | 23 | €2,827 | €1,146 | -€1,681 | -59.5% |
| Furniture and vehicles | 24 | €19,559 | €13,813 | -€5,746 | -29.4% |
| Current assets | 29/58 | €1,663,567 | €989,223 | -€674,344 | -40.5% |
| Amounts receivable within one year | 40/41 | €9,582 | €34,831 | +€25,249 | +264% |
| Trade receivables | 40 | €269 | €258 | -€11 | -4.2% |
| Other amounts receivable | 41 | €9,313 | €34,573 | +€25,261 | +271% |
| Current investments | 50/53 | €700,000 | €600,000 | -€100,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €951,294 | €350,628 | -€600,666 | -63.1% |
| Deferred charges and accrued income | 490/1 | €2,691 | €3,764 | +€1,072 | +39.8% |
| Total equity and liabilities | 10/49 | €1,687,928 | €1,011,044 | -€676,884 | -40.1% |
| Equity | 10/15 | €37,596 | -€154,267 | -€191,863 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,596 | -€159,267 | -€191,863 | |
| Amounts payable | 17/49 | €1,650,332 | €1,165,311 | -€485,021 | -29.4% |
| Amounts payable within one year | 42/48 | €1,650,332 | €1,165,311 | -€485,021 | -29.4% |
| Trade debts | 44 | €5 | €23,390 | +€23,385 | +509,485% |
| Suppliers | 440/4 | €5 | €23,390 | +€23,385 | +509,485% |
| Taxes, remuneration and social security | 45 | €31,120 | €31,532 | +€412 | +1.3% |
| Taxes | 450/3 | €6,319 | €6,319 | = | 0.0% |
| Remuneration and social security | 454/9 | €24,801 | €25,213 | +€412 | +1.7% |
| Other amounts payable | 47/48 | €1,619,207 | €1,110,389 | -€508,818 | -31.4% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €209,569 | €196,663 | -€12,906 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,781 | €11,441 | +€660 | +6.1% |
| Other operating charges | 640/8 | €2,270 | €2,319 | +€49 | +2.2% |
| Gross operating margin | 9900 | €518,669 | €20,245 | -€498,424 | -96.1% |
| Operating profit (loss) | 9901 | €296,048 | -€190,179 | -€486,227 | |
| Financial income | 75/76B | €4,072 | €665 | -€3,407 | -83.7% |
| Recurring financial income | 75 | €4,072 | €665 | -€3,407 | -83.7% |
| Financial charges | 65/66B | €1,205 | €2,078 | +€873 | +72.4% |
| Recurring financial charges | 65 | €1,205 | €2,078 | +€873 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €298,915 | -€191,592 | -€490,507 | |
| Income taxes | 67/77 | €16,319 | €272 | -€16,048 | -98.3% |
| Profit (loss) for the period | 9904 | €282,596 | -€191,863 | -€474,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €282,596 | -€191,863 | -€474,460 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.