BRIMANS: 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.
BRIMANS
Largest movements
- Receivables within one year +€23,683
new in 2025: €23,683
of which Trade receivables: +€22,183
- Cash +€22,070
up €22,070 (+2207.0%), from €1,000 to €23,070
mainly Net result for the year (+€36,873) and Tax, wage and social debts (+€16,758)
- Tangible fixed assets +€1,761
new in 2025: €1,761
- Reserves +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€16,758
new in 2025: €16,758
- Other debts +€10,831
new in 2025: €10,831
- Trade debts -€1,947
down €1,947 (-99.3%), from €1,960 to €13
- Profit (loss) carried forward +€1,873
up €1,873 (+95.6%), from -€1,960 to -€87
- Gross operating margin +€50,992
up €50,992, from -€1,638 to €49,354
- Taxes +€11,614
new in 2025: €11,614
- Purchases and services -€1,638
no longer reported in 2025 (was €1,638)
- Financial charges +€726
new in 2025: €726
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 | €1,000 | €48,515 | +€47,515 | +4751.5% |
| Fixed assets | 21/28 | - | €1,761 | +€1,761 | |
| Tangible fixed assets | 22/27 | - | €1,761 | +€1,761 | |
| Plant, machinery and equipment | 23 | - | €1,761 | +€1,761 | |
| Current assets | 29/58 | €1,000 | €46,754 | +€45,754 | +4575.4% |
| Amounts receivable within one year | 40/41 | - | €23,683 | +€23,683 | |
| Trade receivables | 40 | - | €22,183 | +€22,183 | |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €1,000 | €23,070 | +€22,070 | +2207.0% |
| Total equity and liabilities | 10/49 | €1,000 | €48,515 | +€47,515 | +4751.5% |
| Equity | 10/15 | -€960 | €20,913 | +€21,873 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€1,960 | -€87 | +€1,873 | +95.6% |
| Amounts payable | 17/49 | €1,960 | €27,602 | +€25,642 | +1308.1% |
| Amounts payable within one year | 42/48 | €1,960 | €27,602 | +€25,642 | +1308.1% |
| Trade debts | 44 | €1,960 | €13 | -€1,947 | -99.3% |
| Suppliers | 440/4 | €1,960 | €13 | -€1,947 | -99.3% |
| Taxes, remuneration and social security | 45 | - | €16,758 | +€16,758 | |
| Taxes | 450/3 | - | €16,758 | +€16,758 | |
| Other amounts payable | 47/48 | - | €10,831 | +€10,831 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,638 | - | -€1,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €322 | €128 | -€194 | -60.4% |
| Gross operating margin | 9900 | -€1,638 | €49,354 | +€50,992 | |
| Operating profit (loss) | 9901 | -€1,960 | €49,212 | +€51,172 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €726 | +€726 | |
| Recurring financial charges | 65 | - | €726 | +€726 | |
| Profit (loss) for the period before taxes | 9903 | -€1,960 | €48,487 | +€50,447 | |
| Income taxes | 67/77 | - | €11,614 | +€11,614 | |
| Profit (loss) for the period | 9904 | -€1,960 | €36,873 | +€38,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,960 | €36,873 | +€38,833 |
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 3 October 2026 via checked.be.