BRIMMIES: what changed
Two financial 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.
BRIMMIES
Largest movements
- Receivables within one year -€12,553
down €12,553 (-99.2%), from €12,650 to €97
of which Trade receivables: -€11,931
- Cash -€9,330
down €9,330 (-29.6%), from €31,528 to €22,198
mainly Other debts (-€16,219) and Net result for the year (-€5,335)
- Stocks and contracts +€627
up €627 (+52.5%), from €1,195 to €1,821
- Other debts -€16,219
down €16,219 (-59.6%), from €27,210 to €10,992
- Profit (loss) carried forward -€5,335
down €5,335 (-573%), from -€931 to -€6,266
- Gross operating margin -€23,094
down €23,094, from €18,810 to -€4,285
- Taxes -€201
no longer reported in 2025 (was €201)
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.
Derived cash bridge
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 | €46,672 | €25,207 | -€21,465 | -46.0% |
| Fixed assets | 21/28 | €891 | €645 | -€246 | -27.6% |
| Tangible fixed assets | 22/27 | €891 | €645 | -€246 | -27.6% |
| Plant, machinery and equipment | 23 | €224 | €114 | -€110 | -49.1% |
| Furniture and vehicles | 24 | €667 | €531 | -€136 | -20.4% |
| Current assets | 29/58 | €45,781 | €24,562 | -€21,219 | -46.3% |
| Stocks and contracts in progress | 3 | €1,195 | €1,821 | +€627 | +52.5% |
| Stocks | 30/36 | €1,195 | €1,821 | +€627 | +52.5% |
| Amounts receivable within one year | 40/41 | €12,650 | €97 | -€12,553 | -99.2% |
| Trade receivables | 40 | €11,931 | - | -€11,931 | |
| Other amounts receivable | 41 | €719 | €97 | -€622 | -86.5% |
| Cash at bank and in hand | 54/58 | €31,528 | €22,198 | -€9,330 | -29.6% |
| Deferred charges and accrued income | 490/1 | €409 | €446 | +€37 | +9.0% |
| Total equity and liabilities | 10/49 | €46,672 | €25,207 | -€21,465 | -46.0% |
| Equity | 10/15 | €19,072 | €13,736 | -€5,335 | -28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,802 | €13,802 | = | 0.0% |
| Distributable reserves | 133 | €13,802 | €13,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€931 | -€6,266 | -€5,335 | -573% |
| Amounts payable | 17/49 | €27,601 | €11,471 | -€16,130 | -58.4% |
| Amounts payable within one year | 42/48 | €27,601 | €11,471 | -€16,130 | -58.4% |
| Trade debts | 44 | €189 | €415 | +€226 | +119% |
| Suppliers | 440/4 | €189 | €415 | +€226 | +119% |
| Taxes, remuneration and social security | 45 | €201 | €64 | -€137 | -68.1% |
| Taxes | 450/3 | €201 | €64 | -€137 | -68.1% |
| Other amounts payable | 47/48 | €27,210 | €10,992 | -€16,219 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €246 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €18,810 | -€4,285 | -€23,094 | |
| Operating profit (loss) | 9901 | €18,058 | -€5,051 | -€23,109 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €239 | €285 | +€46 | +19.2% |
| Recurring financial charges | 65 | €239 | €285 | +€46 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €17,819 | -€5,335 | -€23,154 | |
| Income taxes | 67/77 | €201 | - | -€201 | |
| Profit (loss) for the period | 9904 | €17,618 | -€5,335 | -€22,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,618 | -€5,335 | -€22,954 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.