BRIGULA: 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.
BRIGULA
Largest movements
- Cash -€162
down €162 (-95.9%), from €169 to €7
mainly Net result for the year (-€1,320) and Trade debts (-€42)
- Receivables within one year -€76
down €76 (-18.9%), from €404 to €328
of which Trade receivables: -€199
- Profit (loss) carried forward -€1,320
down €1,320 (-1.7%), from -€76,131 to -€77,451
- Other debts +€1,124
up €1,124 (+3.3%), from €34,154 to €35,278
- Trade debts -€42
down €42 (-7.7%), from €551 to €508
- Gross operating margin -€130
down €130 (-20.3%), from -€639 to -€768
- Other operating charges +€14
up €14 (+2.8%), from €499 to €513
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573 | €335 | -€238 | -41.6% |
| Current assets | 29/58 | €573 | €335 | -€238 | -41.6% |
| Amounts receivable within one year | 40/41 | €404 | €328 | -€76 | -18.9% |
| Trade receivables | 40 | €199 | - | -€199 | |
| Other amounts receivable | 41 | €205 | €328 | +€123 | +59.8% |
| Cash at bank and in hand | 54/58 | €169 | €7 | -€162 | -95.9% |
| Total equity and liabilities | 10/49 | €573 | €335 | -€238 | -41.6% |
| Equity | 10/15 | -€34,131 | -€35,451 | -€1,320 | -3.9% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,131 | -€77,451 | -€1,320 | -1.7% |
| Amounts payable | 17/49 | €34,705 | €35,786 | +€1,082 | +3.1% |
| Amounts payable within one year | 42/48 | €34,705 | €35,786 | +€1,082 | +3.1% |
| Trade debts | 44 | €551 | €508 | -€42 | -7.7% |
| Suppliers | 440/4 | €551 | €508 | -€42 | -7.7% |
| Other amounts payable | 47/48 | €34,154 | €35,278 | +€1,124 | +3.3% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€639 | -€768 | -€130 | -20.3% |
| Operating profit (loss) | 9901 | -€1,138 | -€1,282 | -€144 | -12.6% |
| Financial charges | 65/66B | €36 | €38 | +€2 | +6.9% |
| Recurring financial charges | 65 | €36 | €38 | +€2 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,174 | -€1,320 | -€146 | -12.4% |
| Profit (loss) for the period | 9904 | -€1,174 | -€1,320 | -€146 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,174 | -€1,320 | -€146 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.