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.
What changed
BRIM
NACE 47.300, Retail sale of automotive fuel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.0m
2024 · €3.5m-€520,139
Equity
€22.3m
2024 · €23.3m-€1.0m
Cash
€2.7m
2024 · €4.6m-€1.9m
Balance sheet total
€83.1m
2024 · €77.5m+€5.6m
Largest movements
Assets
- Tangible fixed assets +€9.6m
up €9.6m (+19.7%), from €48.8m to €58.5m
of which Land and buildings: +€13.3m
- Receivables within one year -€3.6m
down €3.6m (-18.0%), from €20.3m to €16.6m
of which Other amounts receivable: -€5.4m
- Cash -€1.9m
down €1.9m (-41.9%), from €4.6m to €2.7m
mainly Investment in fixed assets (net) (-€15.8m) and Contributions, distributions and other (-€4.1m)
- Receivables after one year +€1.6m
up €1.6m (+397.6%), from €405,000 to €2.0m
Equity and liabilities
- Trade debts +€5.5m
up €5.5m (+35.0%), from €15.8m to €21.4m
- Debts after one year +€4.0m
up €4.0m (+16.0%), from €25.3m to €29.3m
- Short-term financial debts -€2.0m
down €2.0m (-64.1%), from €3.1m to €1.1m
- Reserves -€1.3m
down €1.3m (-8.3%), from €15.7m to €14.4m
of which Tax-exempt reserves: -€975,745
- Accrued charges and deferred income +€1.2m
up €1.2m (+458.7%), from €268,715 to €1.5m
Income statement
- Turnover +€14.9m
up €14.9m (+9.8%), from €152.0m to €166.9m
- Goods and materials +€11.3m
up €11.3m (+8.7%), from €130.2m to €141.4m
of which Purchases: +€11.1m
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.
Result 2024
€3.5m
Turnover
+€14.9m
Other operating income
+€375,798
Goods and materials
-€11.3m
Services and other goods
-€1.5m
Staff costs
-€677,982
Depreciation
-€1.1m
Write-downs
-€346,132
Other operating charges
-€431,180
Other operating items
-€490,605
Financial income
-€197,481
Financial charges
+€46,154
Taxes
+€57,618
Deferred taxes and other
+€155,011
Result 2025
€3.0m
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.
From operations
+€16.7m
Investment
-€15.8m
Financing
-€2.9m
Cash 2024
€4.6m
From operations (derived)
+€16.7m
Net result for the year
+€3.0m
Depreciation
+€6.4m
Receivables after one year
-€1.6m
Stocks and contracts
-€271,738
Receivables within one year
+€3.6m
Deferred charges and accrued income
+€88,326
Provisions
-€325,248
Trade debts
+€5.5m
Tax, wage and social debts
-€788,123
Advances received
-€151,222
Other debts
+€6,100
Accrued charges and deferred income
+€1.2m
Investment (derived)
-€15.8m
Investment in fixed assets (net)
-€15.8m
Financing
-€2.9m
Debts after one year
+€4.0m
Current portion of long-term debt
-€920,176
Short-term financial debts
-€2.0m
Contributions, distributions and other
-€4.1m
Cash 2025
€2.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,479,541 | €83,098,641 | +€5.6m | +7.3% |
| Fixed assets | 21/28 | €49,687,015 | €59,082,862 | +€9.4m | +18.9% |
| Intangible fixed assets | 21 | €781,254 | €553,125 | -€228,129 | -29.2% |
| Tangible fixed assets | 22/27 | €48,830,919 | €58,454,895 | +€9.6m | +19.7% |
| Land and buildings | 22 | €38,320,594 | €51,612,027 | +€13.3m | +34.7% |
| Plant, machinery and equipment | 23 | €1,860,320 | €4,494,293 | +€2.6m | +141.6% |
| Furniture and vehicles | 24 | €745,899 | €628,427 | -€117,472 | -15.7% |
| Leasing and similar rights | 25 | €266,595 | €409,870 | +€143,275 | +53.7% |
| Other tangible fixed assets | 26 | €2,851,295 | €668,468 | -€2.2m | -76.6% |
| Assets under construction and advance payments | 27 | €4,786,215 | €641,809 | -€4.1m | -86.6% |
| Financial fixed assets | 28 | €74,842 | €74,842 | = | 0.0% |
| Affiliated companies | 280/1 | €68,658 | €68,658 | = | 0.0% |
| Participating interests | 280 | €68,658 | €68,658 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €6,184 | €6,184 | = | 0.0% |
| Participating interests | 282 | €6,184 | €6,184 | = | 0.0% |
| Current assets | 29/58 | €27,792,526 | €24,015,779 | -€3.8m | -13.6% |
| Amounts receivable after more than one year | 29 | €405,000 | €2,015,360 | +€1.6m | +397.6% |
| Other amounts receivable | 291 | €405,000 | €2,015,360 | +€1.6m | +397.6% |
| Stocks and contracts in progress | 3 | €2,284,003 | €2,555,741 | +€271,738 | +11.9% |
| Stocks | 30/36 | €2,284,003 | €2,555,741 | +€271,738 | +11.9% |
| Goods purchased for resale | 34 | €2,284,003 | €2,555,741 | +€271,738 | +11.9% |
| Amounts receivable within one year | 40/41 | €20,270,401 | €16,627,854 | -€3.6m | -18.0% |
| Trade receivables | 40 | €8,863,666 | €10,609,477 | +€1.7m | +19.7% |
| Other amounts receivable | 41 | €11,406,735 | €6,018,377 | -€5.4m | -47.2% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,599,226 | €2,671,253 | -€1.9m | -41.9% |
| Deferred charges and accrued income | 490/1 | €233,896 | €145,570 | -€88,326 | -37.8% |
| Total equity and liabilities | 10/49 | €77,479,541 | €83,098,641 | +€5.6m | +7.3% |
| Equity | 10/15 | €23,325,003 | €22,294,601 | -€1.0m | -4.4% |
| Contributions | 10/11 | €7,587,079 | €7,868,600 | +€281,521 | +3.7% |
| Capital | 10 | €7,587,079 | €7,868,600 | +€281,521 | +3.7% |
| Issued capital | 100 | €7,587,079 | €7,868,600 | +€281,521 | +3.7% |
| Reserves | 13 | €15,737,924 | €14,426,001 | -€1.3m | -8.3% |
| Non-distributable reserves | 130/1 | €638,361 | €786,860 | +€148,499 | +23.3% |
| Legal reserve | 130 | €638,361 | €786,860 | +€148,499 | +23.3% |
| Tax-exempt reserves | 132 | €7,841,275 | €6,865,530 | -€975,745 | -12.4% |
| Distributable reserves | 133 | €7,258,287 | €6,773,611 | -€484,677 | -6.7% |
| Provisions and deferred taxes | 16 | €2,333,092 | €2,007,843 | -€325,248 | -13.9% |
| Deferred taxes | 168 | €2,333,092 | €2,007,843 | -€325,248 | -13.9% |
| Amounts payable | 17/49 | €51,821,446 | €58,796,197 | +€7.0m | +13.5% |
| Amounts payable after more than one year | 17 | €25,290,940 | €29,335,734 | +€4.0m | +16.0% |
| Financial debts | 170/4 | €25,290,940 | €29,335,734 | +€4.0m | +16.0% |
| Leasing and similar obligations | 172 | €153,512 | €239,713 | +€86,201 | +56.2% |
| Credit institutions | 173 | €24,037,428 | €28,096,021 | +€4.1m | +16.9% |
| Other loans | 174 | €1,100,000 | €1,000,000 | -€100,000 | -9.1% |
| Amounts payable within one year | 42/48 | €26,261,791 | €27,959,212 | +€1.7m | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €5,659,890 | €4,739,714 | -€920,176 | -16.3% |
| Financial debts | 43 | €3,104,504 | €1,114,011 | -€2.0m | -64.1% |
| Credit institutions | 430/8 | €3,104,504 | €1,114,011 | -€2.0m | -64.1% |
| Trade debts | 44 | €15,818,626 | €21,359,962 | +€5.5m | +35.0% |
| Suppliers | 440/4 | €15,818,626 | €21,359,962 | +€5.5m | +35.0% |
| Advances received on contracts in progress | 46 | €151,222 | €0 | -€151,222 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,527,549 | €739,425 | -€788,123 | -51.6% |
| Taxes | 450/3 | €1,372,116 | €492,757 | -€879,359 | -64.1% |
| Remuneration and social security | 454/9 | €155,433 | €246,668 | +€91,236 | +58.7% |
| Other amounts payable | 47/48 | €0 | €6,100 | +€6,100 | |
| Accrued charges and deferred income | 492/3 | €268,715 | €1,501,250 | +€1.2m | +458.7% |
| Operating income | 70/76A | €152,823,994 | €168,994,245 | +€16.2m | +10.6% |
| Turnover | 70 | €152,011,913 | €166,891,391 | +€14.9m | +9.8% |
| Other operating income | 74 | €788,021 | €1,163,819 | +€375,798 | +47.7% |
| Non-recurring operating income | 76A | €24,059 | €939,035 | +€914,976 | +3803.1% |
| Operating charges | 60/66A | €146,655,941 | €163,407,634 | +€16.8m | +11.4% |
| Goods for resale, raw materials and consumables | 60 | €130,172,258 | €141,441,732 | +€11.3m | +8.7% |
| Purchases | 600/8 | €130,261,467 | €141,357,016 | +€11.1m | +8.5% |
| Change in stocks: decrease (increase) | 609 | -€89,209 | €84,716 | +€173,926 | |
| Services and other goods | 61 | €8,295,703 | €9,767,125 | +€1.5m | +17.7% |
| Remuneration, social security and pensions | 62 | €2,125,828 | €2,803,809 | +€677,982 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,207,921 | €6,357,843 | +€1.1m | +22.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€331,586 | €14,547 | +€346,132 | |
| Other operating charges | 640/8 | €712,615 | €1,143,795 | +€431,180 | +60.5% |
| Non-recurring operating charges | 66A | €473,201 | €1,878,782 | +€1.4m | +297.0% |
| Operating profit (loss) | 9901 | €6,168,053 | €5,586,611 | -€581,442 | -9.4% |
| Financial income | 75/76B | €269,782 | €72,302 | -€197,481 | -73.2% |
| Recurring financial income | 75 | €269,782 | €72,302 | -€197,481 | -73.2% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €258,530 | €55,790 | -€202,740 | -78.4% |
| Other financial income | 752/9 | €11,252 | €16,511 | +€5,259 | +46.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,611,339 | €1,565,184 | -€46,154 | -2.9% |
| Recurring financial charges | 65 | €1,611,339 | €1,565,184 | -€46,154 | -2.9% |
| Debt charges | 650 | €1,140,633 | €1,029,208 | -€111,425 | -9.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €470,706 | €535,976 | +€65,271 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €4,826,497 | €4,093,729 | -€732,768 | -15.2% |
| Transfer from deferred taxes | 780 | €170,238 | €325,248 | +€155,011 | +91.1% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €1,448,855 | €1,391,236 | -€57,618 | -4.0% |
| Taxes | 670/3 | €1,448,855 | €1,391,236 | -€57,618 | -4.0% |
| Profit (loss) for the period | 9904 | €3,547,880 | €3,027,740 | -€520,139 | -14.7% |
| Transfer from tax-exempt reserves | 789 | €510,713 | €975,745 | +€465,032 | +91.1% |
| Transfer to tax-exempt reserves | 689 | €421,000 | €0 | -€421,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,637,593 | €4,003,485 | +€365,892 | +10.1% |
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.