BRIL OOSTENDE: 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.
BRIL OOSTENDE
Largest movements
- Receivables after one year +€49,182
up €49,182, from €0 to €49,182
- Cash -€16,730
down €16,730 (-54.9%), from €30,446 to €13,717
mainly Receivables after one year (-€49,182) and Tax, wage and social debts (-€9,358)
- Stocks and contracts -€13,562
down €13,562 (-12.3%), from €110,192 to €96,629
- Deferred charges and accrued income -€12,974
down €12,974 (-58.4%), from €22,230 to €9,257
- Tangible fixed assets -€5,239
down €5,239 (-3.5%), from €149,621 to €144,382
- Reserves +€21,601
up €21,601 (+101%), from €21,332 to €42,932
- Tax, wage and social debts -€9,358
down €9,358 (-29.3%), from €31,967 to €22,609
of which Taxes: -€4,844
- Debts after one year -€8,523
down €8,523 (-14.0%), from €60,745 to €52,222
- Accrued charges and deferred income -€3,630
down €3,630 (-100%), from €3,630 to €0
- Gross operating margin -€20,489
down €20,489 (-20.3%), from €100,753 to €80,264
- Depreciation -€15,573
down €15,573 (-56.1%), from €27,739 to €12,165
- Financial charges -€4,441
down €4,441 (-60.3%), from €7,363 to €2,922
- Write-downs -€4,423
down €4,423, from €1,156 to -€3,268
- Financial income -€2,787
down €2,787 (-74.0%), from €3,765 to €978
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 | €337,571 | €337,809 | +€238 | +0.1% |
| Fixed assets | 21/28 | €153,341 | €148,102 | -€5,239 | -3.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €149,621 | €144,382 | -€5,239 | -3.5% |
| Land and buildings | 22 | €142,185 | €139,623 | -€2,561 | -1.8% |
| Plant, machinery and equipment | 23 | €5,858 | €3,585 | -€2,272 | -38.8% |
| Furniture and vehicles | 24 | €1,579 | €1,174 | -€406 | -25.7% |
| Financial fixed assets | 28 | €3,720 | €3,720 | = | 0.0% |
| Current assets | 29/58 | €184,229 | €189,707 | +€5,478 | +3.0% |
| Amounts receivable after more than one year | 29 | €0 | €49,182 | +€49,182 | |
| Other amounts receivable | 291 | €0 | €49,182 | +€49,182 | |
| Stocks and contracts in progress | 3 | €110,192 | €96,629 | -€13,562 | -12.3% |
| Stocks | 30/36 | €110,192 | €96,629 | -€13,562 | -12.3% |
| Amounts receivable within one year | 40/41 | €21,361 | €20,922 | -€439 | -2.1% |
| Trade receivables | 40 | €21,317 | €17,680 | -€3,637 | -17.1% |
| Other amounts receivable | 41 | €44 | €3,242 | +€3,198 | +7,259% |
| Cash at bank and in hand | 54/58 | €30,446 | €13,717 | -€16,730 | -54.9% |
| Deferred charges and accrued income | 490/1 | €22,230 | €9,257 | -€12,974 | -58.4% |
| Total equity and liabilities | 10/49 | €337,571 | €337,809 | +€238 | +0.1% |
| Equity | 10/15 | €81,332 | €102,932 | +€21,601 | +26.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €21,332 | €42,932 | +€21,601 | +101% |
| Distributable reserves | 133 | €21,332 | €42,932 | +€21,601 | +101% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €256,239 | €234,877 | -€21,362 | -8.3% |
| Amounts payable after more than one year | 17 | €60,745 | €52,222 | -€8,523 | -14.0% |
| Financial debts | 170/4 | €60,745 | €52,222 | -€8,523 | -14.0% |
| Amounts payable within one year | 42/48 | €191,865 | €182,655 | -€9,210 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €14,181 | €14,798 | +€616 | +4.3% |
| Trade debts | 44 | €43,277 | €42,755 | -€522 | -1.2% |
| Suppliers | 440/4 | €43,277 | €42,755 | -€522 | -1.2% |
| Taxes, remuneration and social security | 45 | €31,967 | €22,609 | -€9,358 | -29.3% |
| Taxes | 450/3 | €22,926 | €18,082 | -€4,844 | -21.1% |
| Remuneration and social security | 454/9 | €9,041 | €4,527 | -€4,514 | -49.9% |
| Other amounts payable | 47/48 | €102,439 | €102,492 | +€54 | +0.1% |
| Accrued charges and deferred income | 492/3 | €3,630 | €0 | -€3,630 | -100% |
| Remuneration, social security and pensions | 62 | €37,314 | €38,212 | +€898 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,739 | €12,165 | -€15,573 | -56.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,156 | -€3,268 | -€4,423 | |
| Other operating charges | 640/8 | €1,828 | €1,639 | -€189 | -10.3% |
| Gross operating margin | 9900 | €100,753 | €80,264 | -€20,489 | -20.3% |
| Operating profit (loss) | 9901 | €32,717 | €31,516 | -€1,201 | -3.7% |
| Financial income | 75/76B | €3,765 | €978 | -€2,787 | -74.0% |
| Recurring financial income | 75 | €3,765 | €978 | -€2,787 | -74.0% |
| Financial charges | 65/66B | €7,363 | €2,922 | -€4,441 | -60.3% |
| Recurring financial charges | 65 | €7,363 | €2,922 | -€4,441 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €29,119 | €29,572 | +€453 | +1.6% |
| Income taxes | 67/77 | €7,787 | €7,972 | +€184 | +2.4% |
| Profit (loss) for the period | 9904 | €21,332 | €21,601 | +€269 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,332 | €21,601 | +€269 | +1.3% |
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 24 October 2026 via checked.be.