BRINIS: 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.
BRINIS
Largest movements
- Receivables within one year +€12,294
up €12,294 (+5.4%), from €228,112 to €240,406
of which Other amounts receivable: +€14,475
- Cash -€8,012
down €8,012 (-98.7%), from €8,122 to €109
mainly Receivables within one year (-€12,294) and Debts after one year (-€8,832)
- Tangible fixed assets -€6,205
down €6,205 (-6.4%), from €96,408 to €90,203
of which Land and buildings: -€6,117
- Trade debts +€14,969
up €14,969 (+18.6%), from €80,278 to €95,247
- Debts after one year -€8,832
down €8,832 (-7.2%), from €123,003 to €114,172
- Profit (loss) carried forward -€8,252
down €8,252 (-11.1%), from €74,261 to €66,009
- Financial income +€14,125
new in 2024: €14,125
- Gross operating margin +€8,071
up €8,071 (+81.1%), from -€9,949 to -€1,878
- Financial charges +€2,276
up €2,276 (+22.5%), from €10,127 to €12,403
- Depreciation -€952
down €952 (-13.3%), from €7,156 to €6,205
- Other operating charges -€458
down €458 (-19.5%), from €2,349 to €1,891
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 | €332,642 | €330,718 | -€1,923 | -0.6% |
| Fixed assets | 21/28 | €96,408 | €90,203 | -€6,205 | -6.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €96,408 | €90,203 | -€6,205 | -6.4% |
| Land and buildings | 22 | €96,320 | €90,203 | -€6,117 | -6.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €88 | - | -€88 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €236,234 | €240,515 | +€4,281 | +1.8% |
| Amounts receivable within one year | 40/41 | €228,112 | €240,406 | +€12,294 | +5.4% |
| Trade receivables | 40 | €2,281 | €100 | -€2,182 | -95.6% |
| Other amounts receivable | 41 | €225,831 | €240,306 | +€14,475 | +6.4% |
| Cash at bank and in hand | 54/58 | €8,122 | €109 | -€8,012 | -98.7% |
| Total equity and liabilities | 10/49 | €332,642 | €330,718 | -€1,923 | -0.6% |
| Equity | 10/15 | €94,721 | €86,469 | -€8,252 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,261 | €66,009 | -€8,252 | -11.1% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,000 | - | -€15,000 | |
| Major repairs and maintenance | 162 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €222,921 | €229,249 | +€6,328 | +2.8% |
| Amounts payable after more than one year | 17 | €123,003 | €114,172 | -€8,832 | -7.2% |
| Financial debts | 170/4 | €123,003 | €114,172 | -€8,832 | -7.2% |
| Amounts payable within one year | 42/48 | €99,918 | €115,078 | +€15,160 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €9,088 | €8,686 | -€403 | -4.4% |
| Financial debts | 43 | - | €150 | +€150 | |
| Credit institutions | 430/8 | - | €150 | +€150 | |
| Trade debts | 44 | €80,278 | €95,247 | +€14,969 | +18.6% |
| Suppliers | 440/4 | €80,278 | €95,247 | +€14,969 | +18.6% |
| Advances received on contracts in progress | 46 | - | €3,049 | +€3,049 | |
| Taxes, remuneration and social security | 45 | €1,981 | €171 | -€1,810 | -91.4% |
| Taxes | 450/3 | €1,981 | €171 | -€1,810 | -91.4% |
| Other amounts payable | 47/48 | €8,570 | €7,776 | -€795 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,156 | €6,205 | -€952 | -13.3% |
| Other operating charges | 640/8 | €2,349 | €1,891 | -€458 | -19.5% |
| Gross operating margin | 9900 | -€9,949 | -€1,878 | +€8,071 | +81.1% |
| Operating profit (loss) | 9901 | -€19,455 | -€9,974 | +€9,481 | +48.7% |
| Financial income | 75/76B | - | €14,125 | +€14,125 | |
| Recurring financial income | 75 | - | €14,125 | +€14,125 | |
| Financial charges | 65/66B | €10,127 | €12,403 | +€2,276 | +22.5% |
| Recurring financial charges | 65 | €10,127 | €12,403 | +€2,276 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,581 | -€8,252 | +€21,330 | +72.1% |
| Profit (loss) for the period | 9904 | -€29,581 | -€8,252 | +€21,330 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,581 | -€8,252 | +€21,330 | +72.1% |
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.