BRIMA 2: 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.
BRIMA 2
Largest movements
- Receivables within one year +€361,489
up €361,489 (+1365.6%), from €26,470 to €387,959
- Cash -€258,178
down €258,178 (-79.5%), from €324,939 to €66,761
mainly Receivables within one year (-€361,489) and Contributions, distributions and other (-€40,000)
- Current investments -€146,128
down €146,128 (-76.2%), from €191,693 to €45,565
- Tangible fixed assets -€6,061
down €6,061 (-19.2%), from €31,491 to €25,430
- Reserves -€40,000
down €40,000 (-14.7%), from €271,540 to €231,540
of which Distributable reserves: -€40,000
- Profit (loss) carried forward -€9,253
down €9,253 (-19.3%), from -€48,002 to -€57,255
- Gross operating margin +€7,463
up €7,463 (+85.0%), from -€8,785 to -€1,321
- Other operating charges -€502
down €502 (-21.4%), from €2,350 to €1,848
- Financial income +€290
up €290 (+5299.5%), from €5 to €295
- Financial charges -€149
down €149 (-48.2%), from €310 to €160
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 | €575,662 | €526,693 | -€48,970 | -8.5% |
| Fixed assets | 21/28 | €31,541 | €25,480 | -€6,061 | -19.2% |
| Tangible fixed assets | 22/27 | €31,491 | €25,430 | -€6,061 | -19.2% |
| Land and buildings | 22 | €24,677 | €21,731 | -€2,946 | -11.9% |
| Plant, machinery and equipment | 23 | €615 | €0 | -€615 | -100.0% |
| Furniture and vehicles | 24 | €6,199 | €3,699 | -€2,500 | -40.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €544,121 | €501,213 | -€42,908 | -7.9% |
| Amounts receivable within one year | 40/41 | €26,470 | €387,959 | +€361,489 | +1365.6% |
| Other amounts receivable | 41 | €26,470 | €387,959 | +€361,489 | +1365.6% |
| Current investments | 50/53 | €191,693 | €45,565 | -€146,128 | -76.2% |
| Cash at bank and in hand | 54/58 | €324,939 | €66,761 | -€258,178 | -79.5% |
| Deferred charges and accrued income | 490/1 | €1,020 | €928 | -€92 | -9.0% |
| Total equity and liabilities | 10/49 | €575,662 | €526,693 | -€48,970 | -8.5% |
| Equity | 10/15 | €575,285 | €526,031 | -€49,253 | -8.6% |
| Contributions | 10/11 | €351,746 | €351,746 | = | 0.0% |
| Capital | 10 | €351,746 | €351,746 | = | 0.0% |
| Issued capital | 100 | €351,746 | €351,746 | = | 0.0% |
| Reserves | 13 | €271,540 | €231,540 | -€40,000 | -14.7% |
| Non-distributable reserves | 130/1 | €51,774 | €51,774 | = | 0.0% |
| Legal reserve | 130 | €39,876 | €39,876 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,898 | €11,898 | = | 0.0% |
| Distributable reserves | 133 | €219,766 | €179,766 | -€40,000 | -18.2% |
| Profit (loss) carried forward | 14 | -€48,002 | -€57,255 | -€9,253 | -19.3% |
| Amounts payable | 17/49 | €378 | €661 | +€284 | +75.1% |
| Amounts payable within one year | 42/48 | €378 | €661 | +€284 | +75.1% |
| Trade debts | 44 | €259 | €504 | +€245 | +94.8% |
| Suppliers | 440/4 | €259 | €504 | +€245 | +94.8% |
| Taxes, remuneration and social security | 45 | €119 | €158 | +€38 | +32.3% |
| Taxes | 450/3 | €119 | €158 | +€38 | +32.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,075 | €6,061 | -€14 | -0.2% |
| Other operating charges | 640/8 | €2,350 | €1,848 | -€502 | -21.4% |
| Gross operating margin | 9900 | -€8,785 | -€1,321 | +€7,463 | +85.0% |
| Operating profit (loss) | 9901 | -€17,210 | -€9,231 | +€7,979 | +46.4% |
| Financial income | 75/76B | €5 | €295 | +€290 | +5299.5% |
| Recurring financial income | 75 | €5 | €295 | +€290 | +5299.5% |
| Financial charges | 65/66B | €310 | €160 | -€149 | -48.2% |
| Recurring financial charges | 65 | €310 | €160 | -€149 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,514 | -€9,096 | +€8,418 | +48.1% |
| Income taxes | 67/77 | €119 | €158 | +€38 | +32.3% |
| Profit (loss) for the period | 9904 | -€17,633 | -€9,253 | +€8,380 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,633 | -€9,253 | +€8,380 | +47.5% |
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 29 September 2026 via checked.be.