BRIKMAN: 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.
BRIKMAN
Largest movements
- Receivables within one year -€4,849
down €4,849 (-18.8%), from €25,804 to €20,956
of which Trade receivables: -€3,799
- Tangible fixed assets -€4,630
down €4,630 (-3.6%), from €127,333 to €122,703
of which Land and buildings: -€3,545
- Deferred charges and accrued income -€3,195
down €3,195 (-77.4%), from €4,127 to €931
- Profit (loss) carried forward +€14,154
up €14,154 (+634.8%), from €2,230 to €16,384
- Tax, wage and social debts -€12,648
down €12,648 (-40.1%), from €31,517 to €18,869
of which Remuneration and social security: -€8,984
- Accrued charges and deferred income -€12,000
no longer reported in 2025 (was €12,000)
- Trade debts +€8,844
new in 2025: €8,844
- Debts after one year -€8,061
down €8,061 (-8.1%), from €99,545 to €91,484
- Gross operating margin +€7,103
up €7,103 (+13.1%), from €54,353 to €61,456
- Staff costs -€4,218
down €4,218 (-10.1%), from €41,611 to €37,393
- Financial charges -€1,395
down €1,395 (-31.9%), from €4,369 to €2,974
- Other operating charges -€1,333
down €1,333 (-32.4%), from €4,109 to €2,775
- Taxes -€1,061
down €1,061, from €590 to -€471
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 | €172,358 | €158,088 | -€14,270 | -8.3% |
| Fixed assets | 21/28 | €127,442 | €122,703 | -€4,739 | -3.7% |
| Tangible fixed assets | 22/27 | €127,333 | €122,703 | -€4,630 | -3.6% |
| Land and buildings | 22 | €122,910 | €119,365 | -€3,545 | -2.9% |
| Other tangible fixed assets | 26 | €4,423 | €3,338 | -€1,085 | -24.5% |
| Financial fixed assets | 28 | €110 | - | -€110 | |
| Current assets | 29/58 | €44,916 | €35,385 | -€9,531 | -21.2% |
| Amounts receivable within one year | 40/41 | €25,804 | €20,956 | -€4,849 | -18.8% |
| Trade receivables | 40 | €24,499 | €20,700 | -€3,799 | -15.5% |
| Other amounts receivable | 41 | €1,305 | €256 | -€1,049 | -80.4% |
| Cash at bank and in hand | 54/58 | €14,985 | €13,498 | -€1,487 | -9.9% |
| Deferred charges and accrued income | 490/1 | €4,127 | €931 | -€3,195 | -77.4% |
| Total equity and liabilities | 10/49 | €172,358 | €158,088 | -€14,270 | -8.3% |
| Equity | 10/15 | €10,290 | €24,444 | +€14,154 | +137.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €2,230 | €16,384 | +€14,154 | +634.8% |
| Amounts payable | 17/49 | €162,068 | €133,644 | -€28,424 | -17.5% |
| Amounts payable after more than one year | 17 | €99,545 | €91,484 | -€8,061 | -8.1% |
| Financial debts | 170/4 | €99,545 | €91,484 | -€8,061 | -8.1% |
| Amounts payable within one year | 42/48 | €50,524 | €42,160 | -€8,364 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €6,629 | €6,793 | +€164 | +2.5% |
| Trade debts | 44 | - | €8,844 | +€8,844 | |
| Suppliers | 440/4 | - | €8,844 | +€8,844 | |
| Taxes, remuneration and social security | 45 | €31,517 | €18,869 | -€12,648 | -40.1% |
| Taxes | 450/3 | €11,432 | €7,767 | -€3,664 | -32.1% |
| Remuneration and social security | 454/9 | €20,086 | €11,102 | -€8,984 | -44.7% |
| Other amounts payable | 47/48 | €12,377 | €7,654 | -€4,724 | -38.2% |
| Accrued charges and deferred income | 492/3 | €12,000 | - | -€12,000 | |
| Non-recurring operating income | 76A | €9,046 | €9,411 | +€365 | +4.0% |
| Remuneration, social security and pensions | 62 | €41,611 | €37,393 | -€4,218 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,630 | €4,630 | = | 0.0% |
| Other operating charges | 640/8 | €4,109 | €2,775 | -€1,333 | -32.4% |
| Non-recurring operating charges | 66A | €1,518 | - | -€1,518 | |
| Gross operating margin | 9900 | €54,353 | €61,456 | +€7,103 | +13.1% |
| Operating profit (loss) | 9901 | €2,486 | €16,657 | +€14,172 | +570.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,369 | €2,974 | -€1,395 | -31.9% |
| Recurring financial charges | 65 | €4,369 | €2,974 | -€1,395 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,883 | €13,683 | +€15,566 | |
| Income taxes | 67/77 | €590 | -€471 | -€1,061 | |
| Profit (loss) for the period | 9904 | -€2,473 | €14,154 | +€16,627 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,473 | €14,154 | +€16,627 |
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 5 October 2026 via checked.be.