Brijs Development: 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 Development
Largest movements
- Cash +€55,030
up €55,030 (+97.8%), from €56,271 to €111,301
mainly Net result for the year (+€59,157) and Depreciation (+€16,938)
- Tangible fixed assets -€14,282
down €14,282 (-2.4%), from €591,494 to €577,212
of which Land and buildings: -€12,511
- Reserves +€59,157
up €59,157 (+49.4%), from €119,748 to €178,905
- Debts after one year -€17,470
down €17,470 (-3.4%), from €512,543 to €495,072
of which Financial debts: -€17,470
- Accrued charges and deferred income +€9,751
up €9,751 (+126.7%), from €7,696 to €17,447
- Gross operating margin +€41,881
up €41,881 (+53.7%), from €77,977 to €119,857
- Taxes +€7,074
up €7,074 (+70.4%), from €10,051 to €17,125
- Financial charges +€2,397
up €2,397 (+11.9%), from €20,127 to €22,524
- Depreciation +€1,690
up €1,690 (+11.1%), from €15,248 to €16,938
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 | €708,217 | €752,702 | +€44,485 | +6.3% |
| Fixed assets | 21/28 | €591,494 | €577,212 | -€14,282 | -2.4% |
| Tangible fixed assets | 22/27 | €591,494 | €577,212 | -€14,282 | -2.4% |
| Land and buildings | 22 | €579,299 | €566,788 | -€12,511 | -2.2% |
| Plant, machinery and equipment | 23 | €827 | €2,795 | +€1,968 | +237.9% |
| Furniture and vehicles | 24 | €11,368 | €7,629 | -€3,739 | -32.9% |
| Current assets | 29/58 | €116,723 | €175,490 | +€58,767 | +50.3% |
| Amounts receivable within one year | 40/41 | €58,294 | €61,695 | +€3,400 | +5.8% |
| Trade receivables | 40 | €58,022 | €57,293 | -€728 | -1.3% |
| Other amounts receivable | 41 | €273 | €4,401 | +€4,129 | +1513.7% |
| Cash at bank and in hand | 54/58 | €56,271 | €111,301 | +€55,030 | +97.8% |
| Deferred charges and accrued income | 490/1 | €2,158 | €2,495 | +€337 | +15.6% |
| Total equity and liabilities | 10/49 | €708,217 | €752,702 | +€44,485 | +6.3% |
| Equity | 10/15 | €138,348 | €197,505 | +€59,157 | +42.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,748 | €178,905 | +€59,157 | +49.4% |
| Distributable reserves | 133 | €119,748 | €178,905 | +€59,157 | +49.4% |
| Amounts payable | 17/49 | €569,869 | €555,197 | -€14,672 | -2.6% |
| Amounts payable after more than one year | 17 | €512,543 | €495,072 | -€17,470 | -3.4% |
| Financial debts | 170/4 | €402,543 | €385,072 | -€17,470 | -4.3% |
| Other amounts payable | 178/9 | €110,000 | €110,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,630 | €42,678 | -€6,952 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €16,958 | €17,470 | +€512 | +3.0% |
| Trade debts | 44 | €3,643 | €274 | -€3,369 | -92.5% |
| Suppliers | 440/4 | €3,643 | €274 | -€3,369 | -92.5% |
| Taxes, remuneration and social security | 45 | €17,721 | €13,586 | -€4,135 | -23.3% |
| Taxes | 450/3 | €11,268 | €9,158 | -€2,110 | -18.7% |
| Remuneration and social security | 454/9 | €6,453 | €4,428 | -€2,025 | -31.4% |
| Other amounts payable | 47/48 | €11,309 | €11,348 | +€39 | +0.3% |
| Accrued charges and deferred income | 492/3 | €7,696 | €17,447 | +€9,751 | +126.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,248 | €16,938 | +€1,690 | +11.1% |
| Other operating charges | 640/8 | €3,834 | €4,118 | +€285 | +7.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €77,977 | €119,857 | +€41,881 | +53.7% |
| Operating profit (loss) | 9901 | €58,895 | €98,802 | +€39,907 | +67.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1305.4% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1305.4% |
| Financial charges | 65/66B | €20,127 | €22,524 | +€2,397 | +11.9% |
| Recurring financial charges | 65 | €20,127 | €22,524 | +€2,397 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €38,768 | €76,282 | +€37,514 | +96.8% |
| Income taxes | 67/77 | €10,051 | €17,125 | +€7,074 | +70.4% |
| Profit (loss) for the period | 9904 | €28,717 | €59,157 | +€30,440 | +106.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,717 | €59,157 | +€30,440 | +106.0% |
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 30 September 2026 via checked.be.