BRikEls: 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.
BRikEls
Largest movements
- Cash +€49,824
up €49,824 (+52.0%), from €95,788 to €145,612
mainly Net result for the year (+€30,504) and Tax, wage and social debts (+€17,234)
- Tangible fixed assets -€13,949
down €13,949 (-51.5%), from €27,080 to €13,131
of which Furniture and vehicles: -€11,434
- Reserves +€30,504
up €30,504 (+32.8%), from €92,924 to €123,427
- Tax, wage and social debts +€17,234
up €17,234 (+22.1%), from €78,014 to €95,248
of which Remuneration and social security: +€12,034
- Debts after one year -€7,687
down €7,687 (-56.2%), from €13,687 to €6,000
- Current portion of long-term debt -€5,112
down €5,112 (-39.9%), from €12,798 to €7,687
- Staff costs +€59,555
up €59,555 (+16.6%), from €359,673 to €419,229
- Gross operating margin +€43,602
up €43,602 (+9.9%), from €440,933 to €484,535
- Depreciation -€5,454
down €5,454 (-27.2%), from €20,055 to €14,601
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.
Derived cash bridge
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 | €207,617 | €244,806 | +€37,190 | +17.9% |
| Fixed assets | 21/28 | €27,080 | €13,131 | -€13,949 | -51.5% |
| Tangible fixed assets | 22/27 | €27,080 | €13,131 | -€13,949 | -51.5% |
| Furniture and vehicles | 24 | €20,578 | €9,144 | -€11,434 | -55.6% |
| Other tangible fixed assets | 26 | €6,501 | €3,987 | -€2,515 | -38.7% |
| Current assets | 29/58 | €180,537 | €231,676 | +€51,139 | +28.3% |
| Amounts receivable within one year | 40/41 | €82,558 | €84,484 | +€1,926 | +2.3% |
| Trade receivables | 40 | €48,940 | €42,901 | -€6,039 | -12.3% |
| Other amounts receivable | 41 | €33,618 | €41,583 | +€7,965 | +23.7% |
| Cash at bank and in hand | 54/58 | €95,788 | €145,612 | +€49,824 | +52.0% |
| Deferred charges and accrued income | 490/1 | €2,191 | €1,580 | -€612 | -27.9% |
| Total equity and liabilities | 10/49 | €207,617 | €244,806 | +€37,190 | +17.9% |
| Equity | 10/15 | €93,424 | €123,927 | +€30,504 | +32.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €92,924 | €123,427 | +€30,504 | +32.8% |
| Distributable reserves | 133 | €92,924 | €123,427 | +€30,504 | +32.8% |
| Amounts payable | 17/49 | €114,193 | €120,879 | +€6,686 | +5.9% |
| Amounts payable after more than one year | 17 | €13,687 | €6,000 | -€7,687 | -56.2% |
| Financial debts | 170/4 | €13,687 | €6,000 | -€7,687 | -56.2% |
| Amounts payable within one year | 42/48 | €100,506 | €114,880 | +€14,373 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €12,798 | €7,687 | -€5,112 | -39.9% |
| Trade debts | 44 | €9,694 | €9,501 | -€193 | -2.0% |
| Suppliers | 440/4 | €9,694 | €9,501 | -€193 | -2.0% |
| Taxes, remuneration and social security | 45 | €78,014 | €95,248 | +€17,234 | +22.1% |
| Taxes | 450/3 | €27,767 | €32,967 | +€5,201 | +18.7% |
| Remuneration and social security | 454/9 | €50,247 | €62,281 | +€12,034 | +23.9% |
| Other amounts payable | 47/48 | - | €2,444 | +€2,444 | |
| Remuneration, social security and pensions | 62 | €359,673 | €419,229 | +€59,555 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,055 | €14,601 | -€5,454 | -27.2% |
| Other operating charges | 640/8 | €2,056 | €1,368 | -€688 | -33.5% |
| Gross operating margin | 9900 | €440,933 | €484,535 | +€43,602 | +9.9% |
| Operating profit (loss) | 9901 | €59,148 | €49,337 | -€9,811 | -16.6% |
| Financial income | 75/76B | - | €224 | +€224 | |
| Recurring financial income | 75 | - | €224 | +€224 | |
| Financial charges | 65/66B | €5,223 | €5,710 | +€486 | +9.3% |
| Recurring financial charges | 65 | €5,223 | €5,710 | +€486 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €53,925 | €43,852 | -€10,073 | -18.7% |
| Income taxes | 67/77 | €8,800 | €13,349 | +€4,549 | +51.7% |
| Profit (loss) for the period | 9904 | €45,125 | €30,504 | -€14,621 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,125 | €30,504 | -€14,621 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.