BRIM: 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.
BRIM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€5,679
up €5,679 (+3.2%), from -€174,973 to -€169,294
- Gross operating margin +€3,543
up €3,543 (+9.3%), from €38,053 to €41,596
- Financial charges -€1,513
down €1,513 (-45.0%), from €3,360 to €1,847
- Taxes +€1,060
up €1,060 (+24.7%), from €4,292 to €5,352
- Depreciation +€729
up €729 (+3.6%), from €20,410 to €21,139
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €451,859 | €455,118 | +€3,259 | +0.7% |
| Fixed assets | 21/28 | €445,259 | €445,318 | +€59 | 0.0% |
| Tangible fixed assets | 22/27 | €445,034 | €445,093 | +€59 | 0.0% |
| Land and buildings | 22 | €444,552 | €433,883 | -€10,669 | -2.4% |
| Furniture and vehicles | 24 | €482 | €11,210 | +€10,728 | +2225.7% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €6,600 | €9,800 | +€3,200 | +48.5% |
| Amounts receivable within one year | 40/41 | €6,600 | €9,800 | +€3,200 | +48.5% |
| Trade receivables | 40 | €6,600 | €9,800 | +€3,200 | +48.5% |
| Total equity and liabilities | 10/49 | €451,859 | €455,118 | +€3,259 | +0.7% |
| Equity | 10/15 | €414,313 | €419,993 | +€5,679 | +1.4% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Revaluation surpluses | 12 | €415,761 | €415,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,973 | -€169,294 | +€5,679 | +3.2% |
| Amounts payable | 17/49 | €37,546 | €35,125 | -€2,420 | -6.4% |
| Amounts payable after more than one year | 17 | €9,270 | €9,270 | = | 0.0% |
| Other amounts payable | 178/9 | €9,270 | €9,270 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,716 | €25,235 | -€2,480 | -8.9% |
| Financial debts | 43 | €4,517 | €6,306 | +€1,789 | +39.6% |
| Credit institutions | 430/8 | €4,517 | €6,306 | +€1,789 | +39.6% |
| Trade debts | 44 | €1,076 | €4,616 | +€3,539 | +328.8% |
| Suppliers | 440/4 | €1,076 | €4,616 | +€3,539 | +328.8% |
| Taxes, remuneration and social security | 45 | €8,701 | €5,246 | -€3,455 | -39.7% |
| Taxes | 450/3 | €8,701 | €5,246 | -€3,455 | -39.7% |
| Other amounts payable | 47/48 | €13,422 | €9,068 | -€4,354 | -32.4% |
| Accrued charges and deferred income | 492/3 | €560 | €620 | +€60 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,410 | €21,139 | +€729 | +3.6% |
| Other operating charges | 640/8 | €7,384 | €7,580 | +€195 | +2.6% |
| Gross operating margin | 9900 | €38,053 | €41,596 | +€3,543 | +9.3% |
| Operating profit (loss) | 9901 | €10,258 | €12,878 | +€2,619 | +25.5% |
| Financial charges | 65/66B | €3,360 | €1,847 | -€1,513 | -45.0% |
| Recurring financial charges | 65 | €3,360 | €1,847 | -€1,513 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €6,899 | €11,031 | +€4,132 | +59.9% |
| Income taxes | 67/77 | €4,292 | €5,352 | +€1,060 | +24.7% |
| Profit (loss) for the period | 9904 | €2,606 | €5,679 | +€3,073 | +117.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,606 | €5,679 | +€3,073 | +117.9% |
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 28 September 2026 via checked.be.