BRIGIMMO: 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.
BRIGIMMO
Largest movements
- Cash -€14,422
down €14,422 (-78.3%), from €18,417 to €3,995
mainly Investment in fixed assets (net) (-€12,057) and Trade debts (-€6,302)
- Tangible fixed assets +€3,353
up €3,353 (+3.0%), from €110,295 to €113,648
- Trade debts -€6,302
down €6,302 (-86.8%), from €7,260 to €958
- Debts after one year -€4,500
down €4,500 (-62.5%), from €7,200 to €2,700
- Gross operating margin -€8,412
down €8,412 (-40.1%), from €20,970 to €12,558
- Depreciation -€1,357
down €1,357 (-13.5%), from €10,060 to €8,704
- Other operating charges -€247
down €247 (-5.5%), from €4,504 to €4,257
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 | €130,640 | €119,605 | -€11,035 | -8.4% |
| Formation expenses | 20 | €967 | €967 | = | 0.0% |
| Fixed assets | 21/28 | €110,429 | €113,782 | +€3,353 | +3.0% |
| Tangible fixed assets | 22/27 | €110,295 | €113,648 | +€3,353 | +3.0% |
| Land and buildings | 22 | €110,295 | €113,648 | +€3,353 | +3.0% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €19,245 | €4,856 | -€14,388 | -74.8% |
| Cash at bank and in hand | 54/58 | €18,417 | €3,995 | -€14,422 | -78.3% |
| Deferred charges and accrued income | 490/1 | €827 | €861 | +€34 | +4.1% |
| Total equity and liabilities | 10/49 | €130,640 | €119,605 | -€11,035 | -8.4% |
| Equity | 10/15 | €112,426 | €111,913 | -€513 | -0.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,028 | €2,028 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,028 | €2,028 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,028 | €2,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,398 | €59,885 | -€513 | -0.8% |
| Amounts payable | 17/49 | €18,214 | €7,692 | -€10,521 | -57.8% |
| Amounts payable after more than one year | 17 | €7,200 | €2,700 | -€4,500 | -62.5% |
| Other amounts payable | 178/9 | €7,200 | €2,700 | -€4,500 | -62.5% |
| Amounts payable within one year | 42/48 | €10,172 | €3,865 | -€6,306 | -62.0% |
| Trade debts | 44 | €7,260 | €958 | -€6,302 | -86.8% |
| Suppliers | 440/4 | €7,260 | €958 | -€6,302 | -86.8% |
| Other amounts payable | 47/48 | €2,912 | €2,907 | -€5 | -0.2% |
| Accrued charges and deferred income | 492/3 | €842 | €1,127 | +€285 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,060 | €8,704 | -€1,357 | -13.5% |
| Other operating charges | 640/8 | €4,504 | €4,257 | -€247 | -5.5% |
| Gross operating margin | 9900 | €20,970 | €12,558 | -€8,412 | -40.1% |
| Operating profit (loss) | 9901 | €6,406 | -€403 | -€6,809 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €174 | €140 | -€34 | -19.4% |
| Recurring financial charges | 65 | €174 | €140 | -€34 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €6,232 | -€513 | -€6,745 | |
| Profit (loss) for the period | 9904 | €6,232 | -€513 | -€6,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,232 | -€513 | -€6,745 |
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 30 September 2026 via checked.be.