BRIMAGIMMO: 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.
BRIMAGIMMO
Largest movements
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Cash +€99,703
up €99,703 (+384.4%), from €25,938 to €125,641
mainly Current investments (+€130,000) and Receivables after one year (+€74,033)
- Receivables after one year -€74,033
down €74,033 (-100.0%), from €74,033 to €0
- Tangible fixed assets -€52,378
down €52,378 (-7.2%), from €725,057 to €672,679
of which Land and buildings: -€36,722
- Other debts -€88,216
down €88,216 (-88.0%), from €100,216 to €12,000
- Debts after one year -€55,378
down €55,378 (-24.4%), from €227,112 to €171,734
- Gross operating margin -€125,682
down €125,682 (-61.3%), from €205,121 to €79,439
- Taxes -€41,249
down €41,249 (-81.4%), from €50,647 to €9,399
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 | €967,865 | €815,714 | -€152,151 | -15.7% |
| Fixed assets | 21/28 | €725,057 | €672,679 | -€52,378 | -7.2% |
| Tangible fixed assets | 22/27 | €725,057 | €672,679 | -€52,378 | -7.2% |
| Land and buildings | 22 | €666,656 | €629,934 | -€36,722 | -5.5% |
| Furniture and vehicles | 24 | €58,401 | €42,745 | -€15,656 | -26.8% |
| Current assets | 29/58 | €242,808 | €143,035 | -€99,774 | -41.1% |
| Amounts receivable after more than one year | 29 | €74,033 | €0 | -€74,033 | -100.0% |
| Other amounts receivable | 291 | €74,033 | - | -€74,033 | |
| Amounts receivable within one year | 40/41 | €11,241 | €15,381 | +€4,139 | +36.8% |
| Trade receivables | 40 | €1,985 | €3,274 | +€1,288 | +64.9% |
| Other amounts receivable | 41 | €9,256 | €12,107 | +€2,851 | +30.8% |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €25,938 | €125,641 | +€99,703 | +384.4% |
| Deferred charges and accrued income | 490/1 | €1,596 | €2,013 | +€418 | +26.2% |
| Total equity and liabilities | 10/49 | €967,865 | €815,714 | -€152,151 | -15.7% |
| Equity | 10/15 | €459,911 | €455,748 | -€4,163 | -0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €324,090 | €319,696 | -€4,393 | -1.4% |
| Tax-exempt reserves | 132 | €147,428 | €138,034 | -€9,393 | -6.4% |
| Distributable reserves | 133 | €176,662 | €181,662 | +€5,000 | +2.8% |
| Profit (loss) carried forward | 14 | €35,821 | €36,051 | +€230 | +0.6% |
| Provisions and deferred taxes | 16 | €75,914 | €71,077 | -€4,837 | -6.4% |
| Deferred taxes | 168 | €75,914 | €71,077 | -€4,837 | -6.4% |
| Amounts payable | 17/49 | €432,041 | €288,889 | -€143,151 | -33.1% |
| Amounts payable after more than one year | 17 | €227,112 | €171,734 | -€55,378 | -24.4% |
| Financial debts | 170/4 | €227,112 | €171,734 | -€55,378 | -24.4% |
| Amounts payable within one year | 42/48 | €204,929 | €117,155 | -€87,774 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €54,538 | €55,378 | +€840 | +1.5% |
| Trade debts | 44 | €2,527 | €2,130 | -€397 | -15.7% |
| Suppliers | 440/4 | €2,527 | €2,130 | -€397 | -15.7% |
| Taxes, remuneration and social security | 45 | €47,647 | €47,647 | = | 0.0% |
| Taxes | 450/3 | €47,647 | €47,647 | = | 0.0% |
| Other amounts payable | 47/48 | €100,216 | €12,000 | -€88,216 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,110 | €56,916 | -€1,194 | -2.1% |
| Other operating charges | 640/8 | €11,330 | €9,816 | -€1,514 | -13.4% |
| Gross operating margin | 9900 | €205,121 | €79,439 | -€125,682 | -61.3% |
| Operating profit (loss) | 9901 | €135,681 | €12,707 | -€122,974 | -90.6% |
| Financial income | 75/76B | €1,488 | €3,374 | +€1,886 | +126.8% |
| Recurring financial income | 75 | €1,488 | €3,374 | +€1,886 | +126.8% |
| Financial charges | 65/66B | €4,535 | €3,683 | -€852 | -18.8% |
| Recurring financial charges | 65 | €4,535 | €3,683 | -€852 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €132,634 | €12,399 | -€120,236 | -90.7% |
| Transfer from deferred taxes | 780 | €5,165 | €4,837 | -€328 | -6.4% |
| Income taxes | 67/77 | €50,647 | €9,399 | -€41,249 | -81.4% |
| Profit (loss) for the period | 9904 | €87,152 | €7,837 | -€79,315 | -91.0% |
| Transfer from tax-exempt reserves | 789 | €10,031 | €9,393 | -€637 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,183 | €17,230 | -€79,952 | -82.3% |
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 4 October 2026 via checked.be.