BRIMAS: 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.
BRIMAS
Largest movements
- Cash -€422,615
down €422,615 (-98.9%), from €427,407 to €4,792
mainly Receivables within one year (-€230,635) and Other debts (-€175,609)
- Receivables within one year +€230,635
up €230,635 (+46.9%), from €491,719 to €722,354
of which Other amounts receivable: +€126,118
- Other debts -€175,609
down €175,609 (-8.7%), from €2.0m to €1.8m
- Debts after one year -€63,955
down €63,955 (-4.2%), from €1.5m to €1.5m
- Financial income +€22,427
up €22,427 (+23206.9%), from €97 to €22,524
- Other operating charges +€18,862
up €18,862 (+135.2%), from €13,950 to €32,812
- Depreciation +€14,754
up €14,754 (+75.0%), from €19,667 to €34,422
- Financial charges +€11,601
up €11,601 (+46.2%), from €25,091 to €36,692
- Gross operating margin +€3,267
up €3,267 (+5.0%), from €65,430 to €68,697
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 | €5,644,863 | €5,418,375 | -€226,488 | -4.0% |
| Formation expenses | 20 | €71,511 | €57,209 | -€14,302 | -20.0% |
| Fixed assets | 21/28 | €4,651,326 | €4,631,031 | -€20,295 | -0.4% |
| Tangible fixed assets | 22/27 | €1,014,605 | €1,006,610 | -€7,995 | -0.8% |
| Land and buildings | 22 | €1,003,366 | €1,000,434 | -€2,932 | -0.3% |
| Plant, machinery and equipment | 23 | €2,831 | €1,416 | -€1,416 | -50.0% |
| Furniture and vehicles | 24 | €8,407 | €4,760 | -€3,647 | -43.4% |
| Financial fixed assets | 28 | €3,636,722 | €3,624,422 | -€12,300 | -0.3% |
| Current assets | 29/58 | €922,026 | €730,135 | -€191,891 | -20.8% |
| Amounts receivable within one year | 40/41 | €491,719 | €722,354 | +€230,635 | +46.9% |
| Trade receivables | 40 | €198,760 | €303,277 | +€104,517 | +52.6% |
| Other amounts receivable | 41 | €292,959 | €419,076 | +€126,118 | +43.0% |
| Cash at bank and in hand | 54/58 | €427,407 | €4,792 | -€422,615 | -98.9% |
| Deferred charges and accrued income | 490/1 | €2,900 | €2,989 | +€89 | +3.1% |
| Total equity and liabilities | 10/49 | €5,644,863 | €5,418,375 | -€226,488 | -4.0% |
| Equity | 10/15 | €1,921,423 | €1,913,306 | -€8,118 | -0.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €82,475 | €82,475 | = | 0.0% |
| Reserves | 13 | €1,788,948 | €1,780,831 | -€8,118 | -0.5% |
| Tax-exempt reserves | 132 | €233,124 | €218,738 | -€14,386 | -6.2% |
| Distributable reserves | 133 | €1,555,824 | €1,562,093 | +€6,269 | +0.4% |
| Provisions and deferred taxes | 16 | €133,814 | €129,019 | -€4,795 | -3.6% |
| Deferred taxes | 168 | €133,814 | €129,019 | -€4,795 | -3.6% |
| Amounts payable | 17/49 | €3,589,626 | €3,376,050 | -€213,575 | -5.9% |
| Amounts payable after more than one year | 17 | €1,525,411 | €1,461,456 | -€63,955 | -4.2% |
| Financial debts | 170/4 | €1,525,411 | €1,461,456 | -€63,955 | -4.2% |
| Amounts payable within one year | 42/48 | €2,064,214 | €1,914,594 | -€149,620 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €47,038 | €48,955 | +€1,918 | +4.1% |
| Trade debts | 44 | €5,796 | €27,168 | +€21,372 | +368.8% |
| Suppliers | 440/4 | €5,796 | €27,168 | +€21,372 | +368.8% |
| Taxes, remuneration and social security | 45 | €3,180 | €5,879 | +€2,699 | +84.9% |
| Taxes | 450/3 | €3,180 | €3,913 | +€733 | +23.1% |
| Remuneration and social security | 454/9 | - | €1,966 | +€1,966 | |
| Other amounts payable | 47/48 | €2,008,201 | €1,832,592 | -€175,609 | -8.7% |
| Non-recurring operating income | 76A | €100,000 | €75,000 | -€25,000 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,667 | €34,422 | +€14,754 | +75.0% |
| Other operating charges | 640/8 | €13,950 | €32,812 | +€18,862 | +135.2% |
| Gross operating margin | 9900 | €65,430 | €68,697 | +€3,267 | +5.0% |
| Operating profit (loss) | 9901 | €31,813 | €1,463 | -€30,349 | -95.4% |
| Financial income | 75/76B | €97 | €22,524 | +€22,427 | +23206.9% |
| Recurring financial income | 75 | €97 | €22,524 | +€22,427 | +23206.9% |
| Financial charges | 65/66B | €25,091 | €36,692 | +€11,601 | +46.2% |
| Recurring financial charges | 65 | €25,091 | €36,692 | +€11,601 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €6,819 | -€12,705 | -€19,523 | |
| Transfer from deferred taxes | 780 | €4,795 | €4,795 | = | 0.0% |
| Income taxes | 67/77 | €164 | €208 | +€44 | +26.9% |
| Profit (loss) for the period | 9904 | €11,450 | -€8,118 | -€19,568 | |
| Transfer from tax-exempt reserves | 789 | €14,386 | €14,386 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,836 | €6,269 | -€19,568 | -75.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.