BRIMAT: 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.
BRIMAT
Largest movements
- Cash +€8,126
up €8,126 (+50.0%), from €16,242 to €24,368
mainly Depreciation (+€14,783) and Other debts (+€1,465)
- Tangible fixed assets -€6,323
down €6,323 (-1.8%), from €350,856 to €344,533
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,831
up €2,831 (+17.0%), from €16,639 to €19,470
- Financial charges +€947
up €947 (+44.2%), from €2,143 to €3,090
- Depreciation +€912
up €912 (+6.6%), from €13,871 to €14,783
- Taxes +€220
up €220 (+37.2%), from €592 to €812
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,234 | €370,308 | +€1,075 | +0.3% |
| Fixed assets | 21/28 | €350,856 | €344,533 | -€6,323 | -1.8% |
| Tangible fixed assets | 22/27 | €350,856 | €344,533 | -€6,323 | -1.8% |
| Land and buildings | 22 | €350,856 | €344,533 | -€6,323 | -1.8% |
| Current assets | 29/58 | €18,378 | €25,776 | +€7,398 | +40.3% |
| Amounts receivable within one year | 40/41 | €2,136 | €1,408 | -€728 | -34.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,136 | €1,408 | -€728 | -34.1% |
| Cash at bank and in hand | 54/58 | €16,242 | €24,368 | +€8,126 | +50.0% |
| Total equity and liabilities | 10/49 | €369,234 | €370,308 | +€1,075 | +0.3% |
| Equity | 10/15 | €329,487 | €327,356 | -€2,131 | -0.6% |
| Contributions | 10/11 | €368,000 | €368,000 | = | 0.0% |
| Capital | 10 | €368,000 | €368,000 | = | 0.0% |
| Issued capital | 100 | €368,000 | €368,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,513 | -€40,644 | -€2,131 | -5.5% |
| Amounts payable | 17/49 | €39,747 | €42,953 | +€3,206 | +8.1% |
| Amounts payable within one year | 42/48 | €37,654 | €39,909 | +€2,254 | +6.0% |
| Trade debts | 44 | - | €100 | +€100 | |
| Suppliers | 440/4 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €430 | €1,120 | +€690 | +160.4% |
| Taxes | 450/3 | €430 | €1,120 | +€690 | +160.4% |
| Other amounts payable | 47/48 | €37,224 | €38,689 | +€1,465 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,093 | €3,044 | +€952 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,871 | €14,783 | +€912 | +6.6% |
| Other operating charges | 640/8 | €2,825 | €2,917 | +€92 | +3.3% |
| Gross operating margin | 9900 | €16,639 | €19,470 | +€2,831 | +17.0% |
| Operating profit (loss) | 9901 | -€57 | €1,770 | +€1,827 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,143 | €3,090 | +€947 | +44.2% |
| Recurring financial charges | 65 | €2,143 | €3,090 | +€947 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,200 | -€1,319 | +€880 | +40.0% |
| Income taxes | 67/77 | €592 | €812 | +€220 | +37.2% |
| Profit (loss) for the period | 9904 | -€2,791 | -€2,131 | +€660 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,791 | -€2,131 | +€660 | +23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.