BRIKA: 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.
BRIKA
Largest movements
- Tangible fixed assets +€313,930
up €313,930 (+10.8%), from €2.9m to €3.2m
of which Land and buildings: +€245,333
- Cash +€94,641
up €94,641 (+106.1%), from €89,175 to €183,816
- Receivables within one year +€59,720
up €59,720 (+995.3%), from €6,000 to €65,720
of which Other amounts receivable: +€59,720
- Reserves +€812,433
up €812,433 (+54.2%), from €1.5m to €2.3m
of which Tax-exempt reserves: +€812,433
- Debts after one year -€439,976
down €439,976 (-47.6%), from €924,364 to €484,388
of which Financial debts: -€395,965
- Provisions +€270,811
up €270,811 (+76.5%), from €353,821 to €624,632
- Profit (loss) carried forward -€180,340
down €180,340 (-29.9%), from -€604,126 to -€784,466
- Gross operating margin +€1.2m
up €1.2m (+2721.1%), from €43,902 to €1.2m
- Depreciation -€38,913
down €38,913 (-17.0%), from €228,650 to €189,737
- Other operating charges +€14,069
up €14,069 (+39.8%), from €35,379 to €49,448
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,993,627 | €3,463,367 | +€469,740 | +15.7% |
| Fixed assets | 21/28 | €2,894,643 | €3,208,574 | +€313,931 | +10.8% |
| Tangible fixed assets | 22/27 | €2,894,057 | €3,207,987 | +€313,930 | +10.8% |
| Land and buildings | 22 | €2,747,891 | €2,993,224 | +€245,333 | +8.9% |
| Plant, machinery and equipment | 23 | €16,830 | €195,106 | +€178,276 | +1059.3% |
| Furniture and vehicles | 24 | €129,336 | €19,657 | -€109,679 | -84.8% |
| Financial fixed assets | 28 | €586 | €586 | +€0 | 0.0% |
| Current assets | 29/58 | €98,984 | €254,793 | +€155,809 | +157.4% |
| Amounts receivable within one year | 40/41 | €6,000 | €65,720 | +€59,720 | +995.3% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €59,720 | +€59,720 | |
| Cash at bank and in hand | 54/58 | €89,175 | €183,816 | +€94,641 | +106.1% |
| Deferred charges and accrued income | 490/1 | €3,809 | €5,258 | +€1,449 | +38.0% |
| Total equity and liabilities | 10/49 | €2,993,627 | €3,463,367 | +€469,740 | +15.7% |
| Equity | 10/15 | €1,498,414 | €2,130,507 | +€632,093 | +42.2% |
| Contributions | 10/11 | €602,381 | €602,381 | +€0 | 0.0% |
| Capital | 10 | €602,381 | - | -€602,381 | |
| Issued capital | 100 | €602,381 | - | -€602,381 | |
| Reserves | 13 | €1,500,159 | €2,312,592 | +€812,433 | +54.2% |
| Non-distributable reserves | 130/1 | €1,300 | €1,300 | = | 0.0% |
| Legal reserve | 130 | €1,300 | - | -€1,300 | |
| Reserves not available under the articles | 1311 | - | €1,300 | +€1,300 | |
| Tax-exempt reserves | 132 | €1,061,463 | €1,873,896 | +€812,433 | +76.5% |
| Distributable reserves | 133 | €437,396 | €437,396 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€604,126 | -€784,466 | -€180,340 | -29.9% |
| Provisions and deferred taxes | 16 | €353,821 | €624,632 | +€270,811 | +76.5% |
| Deferred taxes | 168 | €353,821 | €624,632 | +€270,811 | +76.5% |
| Amounts payable | 17/49 | €1,141,392 | €708,228 | -€433,164 | -38.0% |
| Amounts payable after more than one year | 17 | €924,364 | €484,388 | -€439,976 | -47.6% |
| Financial debts | 170/4 | €880,353 | €484,388 | -€395,965 | -45.0% |
| Trade debts | 175 | €44,011 | - | -€44,011 | |
| Amounts payable within one year | 42/48 | €217,028 | €223,839 | +€6,811 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €170,013 | €161,681 | -€8,332 | -4.9% |
| Trade debts | 44 | - | €17,476 | +€17,476 | |
| Suppliers | 440/4 | - | €17,476 | +€17,476 | |
| Other amounts payable | 47/48 | €47,015 | €44,683 | -€2,332 | -5.0% |
| Non-recurring operating income | 76A | €16,575 | €1,276,415 | +€1.3m | +7600.8% |
| Remuneration, social security and pensions | 62 | €447 | - | -€447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,650 | €189,737 | -€38,913 | -17.0% |
| Other operating charges | 640/8 | €35,379 | €49,448 | +€14,069 | +39.8% |
| Non-recurring operating charges | 66A | - | €74,930 | +€74,930 | |
| Gross operating margin | 9900 | €43,902 | €1,238,529 | +€1.2m | +2721.1% |
| Operating profit (loss) | 9901 | -€220,574 | €924,414 | +€1.1m | |
| Financial income | 75/76B | €1,085 | €165 | -€920 | -84.8% |
| Recurring financial income | 75 | €1,085 | €165 | -€920 | -84.8% |
| Financial charges | 65/66B | €17,380 | €21,675 | +€4,295 | +24.7% |
| Recurring financial charges | 65 | €17,380 | €21,675 | +€4,295 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | -€236,869 | €902,903 | +€1.1m | |
| Transfer from deferred taxes | 780 | €19,548 | €44,726 | +€25,178 | +128.8% |
| Transfer to deferred taxes | 680 | - | €315,537 | +€315,537 | |
| Profit (loss) for the period | 9904 | -€217,321 | €632,093 | +€849,414 | |
| Transfer from tax-exempt reserves | 789 | €58,643 | €134,179 | +€75,536 | +128.8% |
| Transfer to tax-exempt reserves | 689 | - | €946,611 | +€946,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158,678 | -€180,339 | -€21,661 | -13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.