BRIMODO: 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.
BRIMODO
Largest movements
- Tangible fixed assets -€40,246
down €40,246 (-12.7%), from €317,730 to €277,484
- Debts after one year -€25,003
down €25,003 (-56.3%), from €44,385 to €19,382
- Reserves -€16,942
down €16,942 (-13.6%), from €124,794 to €107,852
of which Tax-exempt reserves: -€16,942
- Profit (loss) carried forward +€11,624
up €11,624 (+30.1%), from €38,619 to €50,243
- Provisions -€8,724
down €8,724 (-14.3%), from €61,069 to €52,345
- Taxes +€1,856
up €1,856 (+91.9%), from €2,020 to €3,876
- Financial charges -€894
down €894 (-27.0%), from €3,314 to €2,420
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 | €357,247 | €319,857 | -€37,390 | -10.5% |
| Fixed assets | 21/28 | €317,730 | €277,484 | -€40,246 | -12.7% |
| Tangible fixed assets | 22/27 | €317,730 | €277,484 | -€40,246 | -12.7% |
| Land and buildings | 22 | €317,730 | €277,484 | -€40,246 | -12.7% |
| Current assets | 29/58 | €39,517 | €42,373 | +€2,856 | +7.2% |
| Amounts receivable within one year | 40/41 | €720 | €2,184 | +€1,464 | +203.3% |
| Trade receivables | 40 | €720 | - | -€720 | |
| Other amounts receivable | 41 | - | €2,184 | +€2,184 | |
| Cash at bank and in hand | 54/58 | €38,797 | €40,189 | +€1,392 | +3.6% |
| Total equity and liabilities | 10/49 | €357,247 | €319,857 | -€37,390 | -10.5% |
| Equity | 10/15 | €225,386 | €220,068 | -€5,318 | -2.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €124,794 | €107,852 | -€16,942 | -13.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €118,597 | €101,655 | -€16,942 | -14.3% |
| Profit (loss) carried forward | 14 | €38,619 | €50,243 | +€11,624 | +30.1% |
| Provisions and deferred taxes | 16 | €61,069 | €52,345 | -€8,724 | -14.3% |
| Deferred taxes | 168 | €61,069 | €52,345 | -€8,724 | -14.3% |
| Amounts payable | 17/49 | €70,792 | €47,444 | -€23,348 | -33.0% |
| Amounts payable after more than one year | 17 | €44,385 | €19,382 | -€25,003 | -56.3% |
| Financial debts | 170/4 | €44,385 | €19,382 | -€25,003 | -56.3% |
| Amounts payable within one year | 42/48 | €26,407 | €28,062 | +€1,655 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €24,073 | €25,002 | +€929 | +3.9% |
| Trade debts | 44 | - | €765 | +€765 | |
| Suppliers | 440/4 | - | €765 | +€765 | |
| Taxes, remuneration and social security | 45 | €2,020 | €2,295 | +€275 | +13.6% |
| Taxes | 450/3 | €2,020 | €2,295 | +€275 | +13.6% |
| Other amounts payable | 47/48 | €314 | - | -€314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,247 | €40,246 | -€1 | 0.0% |
| Other operating charges | 640/8 | €6,490 | €6,696 | +€206 | +3.2% |
| Gross operating margin | 9900 | €39,324 | €39,196 | -€128 | -0.3% |
| Operating profit (loss) | 9901 | -€7,413 | -€7,746 | -€333 | -4.5% |
| Financial charges | 65/66B | €3,314 | €2,420 | -€894 | -27.0% |
| Recurring financial charges | 65 | €3,314 | €2,420 | -€894 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,727 | -€10,166 | +€561 | +5.2% |
| Transfer from deferred taxes | 780 | €8,724 | €8,724 | = | 0.0% |
| Income taxes | 67/77 | €2,020 | €3,876 | +€1,856 | +91.9% |
| Profit (loss) for the period | 9904 | -€4,023 | -€5,318 | -€1,295 | -32.2% |
| Transfer from tax-exempt reserves | 789 | €16,943 | €16,942 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,920 | €11,624 | -€1,296 | -10.0% |
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 3 October 2026 via checked.be.