BRIKL: 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.
BRIKL
Largest movements
- Intangible fixed assets -€250,899
down €250,899 (-8.6%), from €2.9m to €2.7m
- Receivables within one year +€203,623
up €203,623 (+29.0%), from €701,983 to €905,606
of which Trade receivables: +€189,092
- Receivables after one year +€131,194
up €131,194 (+50.4%), from €260,535 to €391,729
- Profit (loss) carried forward -€1.1m
down €1.1m (-10.8%), from -€9.7m to -€10.7m
- Debts after one year +€895,000
up €895,000 (+56.6%), from €1.6m to €2.5m
- Other debts +€391,787
up €391,787 (+44.0%), from €889,500 to €1.3m
- Accrued charges and deferred income +€265,185
up €265,185 (+190.3%), from €139,385 to €404,570
- Current portion of long-term debt -€224,549
down €224,549 (-81.8%), from €274,549 to €50,000
- Depreciation -€462,345
down €462,345 (-27.5%), from €1.7m to €1.2m
- Staff costs -€270,043
down €270,043 (-68.9%), from €391,996 to €121,953
- Financial charges -€261,600
down €261,600 (-46.4%), from €563,263 to €301,662
of which Non-recurring financial charges: -€352,086
- Taxes -€111,865
down €111,865 (-284.3%), from -€39,344 to -€151,208
- Gross operating margin -€28,239
down €28,239 (-6.5%), from €435,549 to €407,311
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 | €4,035,419 | €4,097,584 | +€62,165 | +1.5% |
| Fixed assets | 21/28 | €3,054,305 | €2,793,876 | -€260,429 | -8.5% |
| Intangible fixed assets | 21 | €2,929,149 | €2,678,250 | -€250,899 | -8.6% |
| Tangible fixed assets | 22/27 | €22,693 | €14,764 | -€7,929 | -34.9% |
| Furniture and vehicles | 24 | €21,899 | €14,140 | -€7,759 | -35.4% |
| Other tangible fixed assets | 26 | €794 | €624 | -€170 | -21.5% |
| Financial fixed assets | 28 | €102,463 | €100,863 | -€1,600 | -1.6% |
| Current assets | 29/58 | €981,115 | €1,303,708 | +€322,594 | +32.9% |
| Amounts receivable after more than one year | 29 | €260,535 | €391,729 | +€131,194 | +50.4% |
| Other amounts receivable | 291 | €260,535 | €391,729 | +€131,194 | +50.4% |
| Amounts receivable within one year | 40/41 | €701,983 | €905,606 | +€203,623 | +29.0% |
| Trade receivables | 40 | €677,276 | €866,368 | +€189,092 | +27.9% |
| Other amounts receivable | 41 | €24,707 | €39,238 | +€14,531 | +58.8% |
| Cash at bank and in hand | 54/58 | €1,511 | €5,107 | +€3,596 | +237.9% |
| Deferred charges and accrued income | 490/1 | €17,085 | €1,266 | -€15,819 | -92.6% |
| Total equity and liabilities | 10/49 | €4,035,419 | €4,097,584 | +€62,165 | +1.5% |
| Equity | 10/15 | €862,167 | -€188,022 | -€1.1m | |
| Contributions | 10/11 | €10,545,835 | €10,545,835 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,683,667 | -€10,733,856 | -€1.1m | -10.8% |
| Amounts payable | 17/49 | €3,173,252 | €4,285,606 | +€1.1m | +35.1% |
| Amounts payable after more than one year | 17 | €1,580,000 | €2,475,000 | +€895,000 | +56.6% |
| Financial debts | 170/4 | €1,580,000 | €2,475,000 | +€895,000 | +56.6% |
| Amounts payable within one year | 42/48 | €1,453,867 | €1,406,036 | -€47,830 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €274,549 | €50,000 | -€224,549 | -81.8% |
| Financial debts | 43 | €3 | €0 | -€3 | -100.0% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100.0% |
| Trade debts | 44 | €249,194 | €66,168 | -€183,026 | -73.4% |
| Suppliers | 440/4 | €249,194 | €66,168 | -€183,026 | -73.4% |
| Taxes, remuneration and social security | 45 | €40,622 | €8,582 | -€32,040 | -78.9% |
| Taxes | 450/3 | €7,244 | €4,552 | -€2,692 | -37.2% |
| Remuneration and social security | 454/9 | €33,378 | €4,029 | -€29,348 | -87.9% |
| Other amounts payable | 47/48 | €889,500 | €1,281,287 | +€391,787 | +44.0% |
| Accrued charges and deferred income | 492/3 | €139,385 | €404,570 | +€265,185 | +190.3% |
| Non-recurring operating income | 76A | €377,266 | €0 | -€377,266 | -100.0% |
| Remuneration, social security and pensions | 62 | €391,996 | €121,953 | -€270,043 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679,377 | €1,217,032 | -€462,345 | -27.5% |
| Other operating charges | 640/8 | €1,374 | €1,117 | -€257 | -18.7% |
| Gross operating margin | 9900 | €435,549 | €407,311 | -€28,239 | -6.5% |
| Operating profit (loss) | 9901 | -€1,637,198 | -€932,792 | +€704,406 | +43.0% |
| Financial income | 75/76B | €24,029 | €31,806 | +€7,777 | +32.4% |
| Recurring financial income | 75 | €24,029 | €31,806 | +€7,777 | +32.4% |
| Financial charges | 65/66B | €563,263 | €301,662 | -€261,600 | -46.4% |
| Recurring financial charges | 65 | €211,176 | €301,662 | +€90,486 | +42.8% |
| Non-recurring financial charges | 66B | €352,086 | €0 | -€352,086 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,176,432 | -€1,202,648 | +€973,784 | +44.7% |
| Income taxes | 67/77 | -€39,344 | -€151,208 | -€111,865 | -284.3% |
| Profit (loss) for the period | 9904 | -€2,137,088 | -€1,051,440 | +€1.1m | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,137,088 | -€1,051,440 | +€1.1m | +50.8% |
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 11 October 2026 via checked.be.