BRIMEZ: 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.
BRIMEZ
Largest movements
- Cash +€10,656
up €10,656 (+240.8%), from €4,424 to €15,081
mainly Net result for the year (+€18,007) and Receivables within one year (+€8,122)
- Receivables within one year -€8,122
down €8,122 (-27.0%), from €30,136 to €22,014
of which Other amounts receivable: -€8,122
- Tangible fixed assets +€6,869
up €6,869 (+18.4%), from €37,419 to €44,288
of which Furniture and vehicles: +€8,373
- Financial fixed assets +€6,732
up €6,732 (+67.3%), from €10,000 to €16,732
- Profit (loss) carried forward +€18,007
up €18,007, from -€6,219 to €11,787
- Debts after one year -€9,452
down €9,452 (-21.0%), from €45,014 to €35,562
- Trade debts +€4,129
up €4,129 (+43237.0%), from €10 to €4,139
- Other debts +€3,060
up €3,060 (+1056.8%), from €290 to €3,350
- Current portion of long-term debt +€2,340
up €2,340 (+53.7%), from €4,359 to €6,699
- Gross operating margin +€25,736
up €25,736 (+4589.0%), from €561 to €26,296
- Taxes +€3,679
up €3,679, from €0 to €3,679
- Financial charges -€2,799
down €2,799 (-88.6%), from €3,159 to €360
- Depreciation +€516
up €516 (+15.8%), from €3,266 to €3,782
- Staff costs +€350
new in 2024: €350
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 | €81,980 | €98,115 | +€16,135 | +19.7% |
| Fixed assets | 21/28 | €47,419 | €61,020 | +€13,601 | +28.7% |
| Tangible fixed assets | 22/27 | €37,419 | €44,288 | +€6,869 | +18.4% |
| Land and buildings | 22 | €34,236 | €31,598 | -€2,638 | -7.7% |
| Plant, machinery and equipment | 23 | €2,227 | €3,360 | +€1,134 | +50.9% |
| Furniture and vehicles | 24 | €957 | €9,330 | +€8,373 | +874.9% |
| Financial fixed assets | 28 | €10,000 | €16,732 | +€6,732 | +67.3% |
| Current assets | 29/58 | €34,561 | €37,094 | +€2,534 | +7.3% |
| Amounts receivable within one year | 40/41 | €30,136 | €22,014 | -€8,122 | -27.0% |
| Trade receivables | 40 | €19,588 | €19,588 | = | 0.0% |
| Other amounts receivable | 41 | €10,548 | €2,426 | -€8,122 | -77.0% |
| Cash at bank and in hand | 54/58 | €4,424 | €15,081 | +€10,656 | +240.8% |
| Total equity and liabilities | 10/49 | €81,980 | €98,115 | +€16,135 | +19.7% |
| Equity | 10/15 | €10,030 | €28,037 | +€18,007 | +179.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,250 | €13,250 | = | 0.0% |
| Distributable reserves | 133 | €13,250 | €13,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,219 | €11,787 | +€18,007 | |
| Amounts payable | 17/49 | €71,950 | €70,078 | -€1,872 | -2.6% |
| Amounts payable after more than one year | 17 | €45,014 | €35,562 | -€9,452 | -21.0% |
| Financial debts | 170/4 | €45,014 | €35,562 | -€9,452 | -21.0% |
| Amounts payable within one year | 42/48 | €26,936 | €34,516 | +€7,580 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €4,359 | €6,699 | +€2,340 | +53.7% |
| Trade debts | 44 | €10 | €4,139 | +€4,129 | +43237.0% |
| Suppliers | 440/4 | €10 | €4,139 | +€4,129 | +43237.0% |
| Advances received on contracts in progress | 46 | €20,328 | €20,328 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,949 | €0 | -€1,949 | -100.0% |
| Taxes | 450/3 | €361 | €0 | -€361 | -100.0% |
| Remuneration and social security | 454/9 | €1,588 | €0 | -€1,588 | -100.0% |
| Other amounts payable | 47/48 | €290 | €3,350 | +€3,060 | +1056.8% |
| Remuneration, social security and pensions | 62 | - | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €3,782 | +€516 | +15.8% |
| Other operating charges | 640/8 | €355 | €119 | -€237 | -66.6% |
| Gross operating margin | 9900 | €561 | €26,296 | +€25,736 | +4589.0% |
| Operating profit (loss) | 9901 | -€3,060 | €22,046 | +€25,106 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,159 | €360 | -€2,799 | -88.6% |
| Recurring financial charges | 65 | €3,159 | €360 | -€2,799 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,219 | €21,686 | +€27,905 | |
| Income taxes | 67/77 | €0 | €3,679 | +€3,679 | |
| Profit (loss) for the period | 9904 | -€6,219 | €18,007 | +€24,226 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,219 | €18,007 | +€24,226 |
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 6 October 2026 via checked.be.