BRIMI: 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.
BRIMI
Largest movements
- Cash -€33,418
down €33,418 (-35.5%), from €94,051 to €60,633
mainly Net result for the year (-€31,605) and Investment in fixed assets (net) (-€23,120)
- Profit (loss) carried forward -€31,605
down €31,605 (-13.7%), from -€230,001 to -€261,605
- Gross operating margin -€53,270
down €53,270, from €48,005 to -€5,265
- Depreciation -€12,796
down €12,796 (-36.8%), from €34,762 to €21,965
- Other operating charges -€630
down €630 (-12.3%), from €5,142 to €4,512
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 | €374,519 | €341,525 | -€32,994 | -8.8% |
| Fixed assets | 21/28 | €278,476 | €279,630 | +€1,155 | +0.4% |
| Tangible fixed assets | 22/27 | €278,476 | €279,630 | +€1,155 | +0.4% |
| Land and buildings | 22 | €262,071 | €251,461 | -€10,611 | -4.0% |
| Furniture and vehicles | 24 | €16,404 | €28,170 | +€11,765 | +71.7% |
| Current assets | 29/58 | €96,044 | €61,895 | -€34,149 | -35.6% |
| Amounts receivable within one year | 40/41 | €1,460 | €1,240 | -€220 | -15.0% |
| Trade receivables | 40 | €1,460 | - | -€1,460 | |
| Other amounts receivable | 41 | - | €1,240 | +€1,240 | |
| Cash at bank and in hand | 54/58 | €94,051 | €60,633 | -€33,418 | -35.5% |
| Deferred charges and accrued income | 490/1 | €533 | €21 | -€512 | -96.0% |
| Total equity and liabilities | 10/49 | €374,519 | €341,525 | -€32,994 | -8.8% |
| Equity | 10/15 | €368,868 | €337,263 | -€31,605 | -8.6% |
| Contributions | 10/11 | €567,180 | €567,180 | = | 0.0% |
| Capital | 10 | €567,180 | €567,180 | = | 0.0% |
| Issued capital | 100 | €567,180 | €567,180 | = | 0.0% |
| Reserves | 13 | €31,688 | €31,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,688 | €31,688 | = | 0.0% |
| Legal reserve | 130 | €31,368 | €31,368 | = | 0.0% |
| Other | 1319 | €319 | €319 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,001 | -€261,605 | -€31,605 | -13.7% |
| Amounts payable | 17/49 | €5,652 | €4,262 | -€1,390 | -24.6% |
| Amounts payable after more than one year | 17 | €1,150 | €1,150 | = | 0.0% |
| Other amounts payable | 178/9 | €1,150 | €1,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,694 | €174 | -€1,520 | -89.7% |
| Trade debts | 44 | €270 | - | -€270 | |
| Suppliers | 440/4 | €270 | - | -€270 | |
| Taxes, remuneration and social security | 45 | €324 | €174 | -€150 | -46.2% |
| Taxes | 450/3 | €324 | €174 | -€150 | -46.2% |
| Other amounts payable | 47/48 | €1,100 | - | -€1,100 | |
| Accrued charges and deferred income | 492/3 | €2,808 | €2,938 | +€130 | +4.6% |
| Non-recurring operating income | 76A | €51,862 | - | -€51,862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,762 | €21,965 | -€12,796 | -36.8% |
| Other operating charges | 640/8 | €5,142 | €4,512 | -€630 | -12.3% |
| Gross operating margin | 9900 | €48,005 | -€5,265 | -€53,270 | |
| Operating profit (loss) | 9901 | €8,101 | -€31,742 | -€39,844 | |
| Financial income | 75/76B | €10 | €33 | +€22 | +211.6% |
| Recurring financial income | 75 | €10 | €33 | +€22 | +211.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,067 | -€31,755 | -€39,822 | |
| Income taxes | 67/77 | €321 | -€150 | -€471 | |
| Profit (loss) for the period | 9904 | €7,746 | -€31,605 | -€39,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,746 | -€31,605 | -€39,351 |
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 29 September 2026 via checked.be.