BRIMA: 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.
BRIMA
Largest movements
- Receivables within one year +€40,880
up €40,880 (+171%), from €23,925 to €64,805
of which Other amounts receivable: +€36,274
- Tangible fixed assets -€25,878
down €25,878 (-92.5%), from €27,972 to €2,094
of which Furniture and vehicles: -€25,497
- Cash -€1,662
down €1,662 (-87.1%), from €1,909 to €247
mainly Receivables within one year (-€40,880) and Debts after one year (-€4,700)
- Profit (loss) carried forward +€20,718
up €20,718 (+64.5%), from -€32,119 to -€11,402
- Debts after one year -€4,700
down €4,700 (-25.4%), from €18,537 to €13,836
- Tax, wage and social debts -€3,812
down €3,812 (-22.9%), from €16,663 to €12,851
of which Taxes: -€3,812
- Short-term financial debts +€1,265
up €1,265 (+28.9%), from €4,373 to €5,638
- Write-downs -€64,760
no longer reported in 2023 (was €64,760)
- Other operating charges -€3,467
down €3,467 (-90.4%), from €3,835 to €368
- Depreciation -€2,387
down €2,387 (-69.7%), from €3,424 to €1,037
- Gross operating margin +€868
up €868 (+1.8%), from €47,228 to €48,096
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,618 | €125,958 | +€13,340 | +11.8% |
| Fixed assets | 21/28 | €27,972 | €2,094 | -€25,878 | -92.5% |
| Tangible fixed assets | 22/27 | €27,972 | €2,094 | -€25,878 | -92.5% |
| Furniture and vehicles | 24 | €26,441 | €944 | -€25,497 | -96.4% |
| Other tangible fixed assets | 26 | €1,531 | €1,150 | -€381 | -24.9% |
| Current assets | 29/58 | €84,646 | €123,864 | +€39,218 | +46.3% |
| Amounts receivable after more than one year | 29 | €58,811 | €58,811 | = | 0.0% |
| Trade receivables | 290 | €58,811 | €58,811 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,925 | €64,805 | +€40,880 | +171% |
| Trade receivables | 40 | €10,729 | €15,334 | +€4,606 | +42.9% |
| Other amounts receivable | 41 | €13,197 | €49,471 | +€36,274 | +275% |
| Cash at bank and in hand | 54/58 | €1,909 | €247 | -€1,662 | -87.1% |
| Total equity and liabilities | 10/49 | €112,618 | €125,958 | +€13,340 | +11.8% |
| Equity | 10/15 | €67,881 | €88,598 | +€20,718 | +30.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,119 | -€11,402 | +€20,718 | +64.5% |
| Amounts payable | 17/49 | €44,737 | €37,359 | -€7,378 | -16.5% |
| Amounts payable after more than one year | 17 | €18,537 | €13,836 | -€4,700 | -25.4% |
| Financial debts | 170/4 | €18,537 | €13,836 | -€4,700 | -25.4% |
| Amounts payable within one year | 42/48 | €26,201 | €23,523 | -€2,678 | -10.2% |
| Financial debts | 43 | €4,373 | €5,638 | +€1,265 | +28.9% |
| Credit institutions | 430/8 | €4,373 | €5,638 | +€1,265 | +28.9% |
| Trade debts | 44 | €5,165 | €5,034 | -€130 | -2.5% |
| Suppliers | 440/4 | €5,165 | €5,034 | -€130 | -2.5% |
| Taxes, remuneration and social security | 45 | €16,663 | €12,851 | -€3,812 | -22.9% |
| Taxes | 450/3 | €15,536 | €11,723 | -€3,812 | -24.5% |
| Remuneration and social security | 454/9 | €1,127 | €1,127 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,424 | €1,037 | -€2,387 | -69.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €64,760 | - | -€64,760 | |
| Other operating charges | 640/8 | €3,835 | €368 | -€3,467 | -90.4% |
| Non-recurring operating charges | 66A | - | €24,842 | +€24,842 | |
| Gross operating margin | 9900 | €47,228 | €48,096 | +€868 | +1.8% |
| Operating profit (loss) | 9901 | -€24,791 | €21,850 | +€46,641 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €779 | €341 | -€438 | -56.2% |
| Recurring financial charges | 65 | €779 | €341 | -€438 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,570 | €21,509 | +€47,079 | |
| Income taxes | 67/77 | €930 | €791 | -€139 | -14.9% |
| Profit (loss) for the period | 9904 | -€26,500 | €20,718 | +€47,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,500 | €20,718 | +€47,217 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.