BRIGER: 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.
BRIGER
Largest movements
- Receivables within one year -€3,984
no longer reported in 2025 (was €3,984)
- Tangible fixed assets -€3,384
down €3,384 (-4.7%), from €72,487 to €69,104
- Debts after one year -€10,700
down €10,700 (-5.6%), from €192,689 to €181,989
of which Financial debts: -€5,700
- Profit (loss) carried forward +€2,240
up €2,240 (+1.4%), from -€165,012 to -€162,772
- Other debts +€892
up €892 (+2.4%), from €37,097 to €37,990
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,472 | €69,104 | -€7,368 | -9.6% |
| Fixed assets | 21/28 | €72,487 | €69,104 | -€3,384 | -4.7% |
| Tangible fixed assets | 22/27 | €72,487 | €69,104 | -€3,384 | -4.7% |
| Land and buildings | 22 | €72,487 | €69,104 | -€3,384 | -4.7% |
| Current assets | 29/58 | €3,984 | - | -€3,984 | |
| Amounts receivable within one year | 40/41 | €3,984 | - | -€3,984 | |
| Other amounts receivable | 41 | €3,984 | - | -€3,984 | |
| Total equity and liabilities | 10/49 | €76,472 | €69,104 | -€7,368 | -9.6% |
| Equity | 10/15 | -€158,815 | -€156,575 | +€2,240 | +1.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,012 | -€162,772 | +€2,240 | +1.4% |
| Amounts payable | 17/49 | €235,286 | €225,679 | -€9,608 | -4.1% |
| Amounts payable after more than one year | 17 | €192,689 | €181,989 | -€10,700 | -5.6% |
| Financial debts | 170/4 | €10,218 | €4,518 | -€5,700 | -55.8% |
| Other amounts payable | 178/9 | €182,471 | €177,471 | -€5,000 | -2.7% |
| Amounts payable within one year | 42/48 | €42,597 | €43,690 | +€1,092 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | €5,700 | +€200 | +3.6% |
| Other amounts payable | 47/48 | €37,097 | €37,990 | +€892 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | €3,384 | = | 0.0% |
| Other operating charges | 640/8 | €2,834 | €2,923 | +€89 | +3.2% |
| Gross operating margin | 9900 | €10,128 | €10,079 | -€50 | -0.5% |
| Operating profit (loss) | 9901 | €3,911 | €3,772 | -€139 | -3.6% |
| Financial charges | 65/66B | €1,432 | €1,532 | +€100 | +7.0% |
| Recurring financial charges | 65 | €1,432 | €1,532 | +€100 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €2,479 | €2,240 | -€239 | -9.7% |
| Profit (loss) for the period | 9904 | €2,479 | €2,240 | -€239 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,479 | €2,240 | -€239 | -9.7% |
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 8 October 2026 via checked.be.