BRIJS: 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.
BRIJS
Largest movements
- Tangible fixed assets +€527,092
up €527,092 (+12.4%), from €4.3m to €4.8m
- Cash -€179,364
down €179,364 (-19.3%), from €929,653 to €750,289
mainly Investment in fixed assets (net) (-€656,113) and Accrued charges and deferred income (-€9,109)
- Receivables within one year -€108,886
down €108,886 (-39.3%), from €276,941 to €168,054
of which Other amounts receivable: -€118,886
- Profit (loss) carried forward +€258,626
up €258,626 (+48.8%), from €529,467 to €788,093
- Gross operating margin -€287,485
down €287,485 (-41.5%), from €693,555 to €406,071
- Other operating charges -€21,991
down €21,991 (-93.5%), from €23,528 to €1,537
- Taxes +€14,467
new in 2025: €14,467
- Depreciation +€13,917
up €13,917 (+12.1%), from €115,105 to €129,022
- Financial charges -€9,060
down €9,060 (-35.2%), from €25,738 to €16,679
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 | €5,474,203 | €5,713,044 | +€238,841 | +4.4% |
| Fixed assets | 21/28 | €4,267,609 | €4,794,701 | +€527,092 | +12.4% |
| Tangible fixed assets | 22/27 | €4,267,609 | €4,794,701 | +€527,092 | +12.4% |
| Land and buildings | 22 | €4,267,609 | €4,794,701 | +€527,092 | +12.4% |
| Current assets | 29/58 | €1,206,594 | €918,343 | -€288,250 | -23.9% |
| Amounts receivable within one year | 40/41 | €276,941 | €168,054 | -€108,886 | -39.3% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €276,941 | €158,054 | -€118,886 | -42.9% |
| Cash at bank and in hand | 54/58 | €929,653 | €750,289 | -€179,364 | -19.3% |
| Total equity and liabilities | 10/49 | €5,474,203 | €5,713,044 | +€238,841 | +4.4% |
| Equity | 10/15 | €5,032,824 | €5,280,754 | +€247,931 | +4.9% |
| Contributions | 10/11 | €1,175,000 | €1,175,000 | = | 0.0% |
| Capital | 10 | €1,175,000 | €1,175,000 | = | 0.0% |
| Issued capital | 100 | €1,175,000 | €1,175,000 | = | 0.0% |
| Reserves | 13 | €3,328,357 | €3,317,662 | -€10,696 | -0.3% |
| Non-distributable reserves | 130/1 | €117,500 | €117,500 | = | 0.0% |
| Legal reserve | 130 | €117,500 | €117,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €248,847 | €238,151 | -€10,696 | -4.3% |
| Distributable reserves | 133 | €2,962,010 | €2,962,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €529,467 | €788,093 | +€258,626 | +48.8% |
| Provisions and deferred taxes | 16 | €75,853 | €72,288 | -€3,565 | -4.7% |
| Deferred taxes | 168 | €75,853 | €72,288 | -€3,565 | -4.7% |
| Amounts payable | 17/49 | €365,527 | €360,002 | -€5,525 | -1.5% |
| Amounts payable within one year | 42/48 | €340,874 | €344,459 | +€3,585 | +1.1% |
| Trade debts | 44 | €61,010 | €61,449 | +€439 | +0.7% |
| Suppliers | 440/4 | €61,010 | €61,449 | +€439 | +0.7% |
| Advances received on contracts in progress | 46 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €277,964 | €281,110 | +€3,146 | +1.1% |
| Accrued charges and deferred income | 492/3 | €24,653 | €15,543 | -€9,109 | -37.0% |
| Non-recurring operating income | 76A | €199,107 | - | -€199,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,105 | €129,022 | +€13,917 | +12.1% |
| Other operating charges | 640/8 | €23,528 | €1,537 | -€21,991 | -93.5% |
| Non-recurring operating charges | 66A | €967,641 | - | -€967,641 | |
| Gross operating margin | 9900 | €693,555 | €406,071 | -€287,485 | -41.5% |
| Operating profit (loss) | 9901 | -€412,719 | €275,511 | +€688,230 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €25,738 | €16,679 | -€9,060 | -35.2% |
| Recurring financial charges | 65 | €25,738 | €16,679 | -€9,060 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€438,457 | €258,833 | +€697,290 | |
| Transfer from deferred taxes | 780 | €98,920 | €3,565 | -€95,355 | -96.4% |
| Transfer to deferred taxes | 680 | €49,777 | - | -€49,777 | |
| Income taxes | 67/77 | - | €14,467 | +€14,467 | |
| Profit (loss) for the period | 9904 | -€389,314 | €247,931 | +€637,245 | |
| Transfer from tax-exempt reserves | 789 | €296,761 | €10,696 | -€286,065 | -96.4% |
| Transfer to tax-exempt reserves | 689 | €149,330 | - | -€149,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€241,884 | €258,626 | +€500,510 |
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 2 October 2026 via checked.be.