BRIJOU: 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.
BRIJOU
Largest movements
- Receivables after one year -€125,000
down €125,000 (-23.8%), from €525,000 to €400,000
- Cash +€54,824
up €54,824 (+23.4%), from €234,227 to €289,052
mainly Net result for the year (+€133,860) and Receivables after one year (+€125,000)
- Receivables within one year -€41,393
down €41,393 (-37.5%), from €110,501 to €69,107
of which Trade receivables: -€38,077
- Tangible fixed assets -€23,297
down €23,297 (-3.9%), from €597,113 to €573,816
of which Land and buildings: -€32,175
- Short-term financial debts -€198,807
down €198,807 (-66.5%), from €299,000 to €100,193
- Reserves +€108,000
up €108,000 (+23.3%), from €463,227 to €571,227
of which Distributable reserves: +€114,989
- Provisions -€80,000
down €80,000 (-24.3%), from €328,743 to €248,743
- Debts after one year +€74,329
up €74,329 (+82.0%), from €90,671 to €165,000
of which Other amounts payable: +€75,000
- Trade debts -€34,708
down €34,708 (-38.0%), from €91,364 to €56,655
- Provisions -€80,000
new in 2024: -€80,000
- Taxes +€29,404
up €29,404 (+110%), from €26,684 to €56,088
- Gross operating margin +€15,971
up €15,971 (+9.9%), from €161,324 to €177,295
- Financial charges +€2,319
up €2,319 (+14.9%), from €15,558 to €17,877
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.
Derived cash bridge
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 | €1,471,193 | €1,335,470 | -€135,723 | -9.2% |
| Fixed assets | 21/28 | €597,361 | €574,063 | -€23,297 | -3.9% |
| Tangible fixed assets | 22/27 | €597,113 | €573,816 | -€23,297 | -3.9% |
| Land and buildings | 22 | €580,149 | €547,975 | -€32,175 | -5.5% |
| Furniture and vehicles | 24 | €16,964 | €25,841 | +€8,877 | +52.3% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €873,832 | €761,407 | -€112,425 | -12.9% |
| Amounts receivable after more than one year | 29 | €525,000 | €400,000 | -€125,000 | -23.8% |
| Other amounts receivable | 291 | €525,000 | €400,000 | -€125,000 | -23.8% |
| Amounts receivable within one year | 40/41 | €110,501 | €69,107 | -€41,393 | -37.5% |
| Trade receivables | 40 | €79,912 | €41,834 | -€38,077 | -47.6% |
| Other amounts receivable | 41 | €30,589 | €27,273 | -€3,316 | -10.8% |
| Cash at bank and in hand | 54/58 | €234,227 | €289,052 | +€54,824 | +23.4% |
| Deferred charges and accrued income | 490/1 | €4,104 | €3,248 | -€856 | -20.9% |
| Total equity and liabilities | 10/49 | €1,471,193 | €1,335,470 | -€135,723 | -9.2% |
| Equity | 10/15 | €599,512 | €708,373 | +€108,860 | +18.2% |
| Contributions | 10/11 | €69,892 | €69,892 | = | 0.0% |
| Reserves | 13 | €463,227 | €571,227 | +€108,000 | +23.3% |
| Non-distributable reserves | 130/1 | €6,989 | - | -€6,989 | |
| Reserves not available under the articles | 1311 | €6,989 | - | -€6,989 | |
| Tax-exempt reserves | 132 | €29,200 | €29,200 | = | 0.0% |
| Distributable reserves | 133 | €427,038 | €542,027 | +€114,989 | +26.9% |
| Profit (loss) carried forward | 14 | €66,393 | €67,254 | +€860 | +1.3% |
| Provisions and deferred taxes | 16 | €328,743 | €248,743 | -€80,000 | -24.3% |
| Provisions for liabilities and charges | 160/5 | €328,743 | €248,743 | -€80,000 | -24.3% |
| Pensions and similar obligations | 160 | €248,743 | €248,743 | = | 0.0% |
| Major repairs and maintenance | 162 | €80,000 | - | -€80,000 | |
| Amounts payable | 17/49 | €542,937 | €378,354 | -€164,583 | -30.3% |
| Amounts payable after more than one year | 17 | €90,671 | €165,000 | +€74,329 | +82.0% |
| Financial debts | 170/4 | €671 | - | -€671 | |
| Other amounts payable | 178/9 | €90,000 | €165,000 | +€75,000 | +83.3% |
| Amounts payable within one year | 42/48 | €452,267 | €213,354 | -€238,912 | -52.8% |
| Current portion of amounts payable after more than one year | 42 | €7,988 | €671 | -€7,317 | -91.6% |
| Financial debts | 43 | €299,000 | €100,193 | -€198,807 | -66.5% |
| Credit institutions | 430/8 | €299,000 | €100,193 | -€198,807 | -66.5% |
| Trade debts | 44 | €91,364 | €56,655 | -€34,708 | -38.0% |
| Suppliers | 440/4 | €91,364 | €56,655 | -€34,708 | -38.0% |
| Taxes, remuneration and social security | 45 | €38,922 | €25,772 | -€13,150 | -33.8% |
| Taxes | 450/3 | €38,922 | €25,772 | -€13,150 | -33.8% |
| Other amounts payable | 47/48 | €14,994 | €30,063 | +€15,070 | +101% |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,588 | €41,793 | +€1,205 | +3.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€80,000 | -€80,000 | |
| Other operating charges | 640/8 | €8,466 | €7,825 | -€641 | -7.6% |
| Gross operating margin | 9900 | €161,324 | €177,295 | +€15,971 | +9.9% |
| Operating profit (loss) | 9901 | €112,269 | €207,676 | +€95,407 | +85.0% |
| Financial income | 75/76B | - | €149 | +€149 | |
| Recurring financial income | 75 | - | €149 | +€149 | |
| Financial charges | 65/66B | €15,558 | €17,877 | +€2,319 | +14.9% |
| Recurring financial charges | 65 | €15,558 | €17,877 | +€2,319 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €96,711 | €189,948 | +€93,238 | +96.4% |
| Income taxes | 67/77 | €26,684 | €56,088 | +€29,404 | +110% |
| Profit (loss) for the period | 9904 | €70,027 | €133,860 | +€63,834 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,027 | €133,860 | +€63,834 | +91.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.