BRIO: 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.
BRIO
Largest movements
- Cash -€5,510
down €5,510 (-73.7%), from €7,472 to €1,962
mainly Debts after one year (-€3,853) and Net result for the year (-€3,525)
- Receivables within one year -€2,125
down €2,125 (-98.0%), from €2,169 to €44
of which Trade receivables: -€1,602
- Tangible fixed assets -€953
no longer reported in 2025 (was €953)
- Reserves -€5,694
down €5,694 (-75.4%), from €7,554 to €1,860
of which Distributable reserves: -€5,694
- Debts after one year -€3,853
down €3,853 (-22.7%), from €16,953 to €13,099
- Profit (loss) carried forward +€2,169
up €2,169 (+7.9%), from -€27,522 to -€25,353
- Trade debts -€836
no longer reported in 2025 (was €836)
- Tax, wage and social debts -€374
no longer reported in 2025 (was €374)
- Gross operating margin -€7,470
down €7,470, from €5,225 to -€2,245
- Depreciation -€1,047
down €1,047 (-52.3%), from €2,000 to €953
- Other operating charges -€501
down €501 (-72.1%), from €695 to €194
- Financial charges -€62
down €62 (-31.7%), from €194 to €133
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 | €10,595 | €2,007 | -€8,588 | -81.1% |
| Fixed assets | 21/28 | €953 | - | -€953 | |
| Tangible fixed assets | 22/27 | €953 | - | -€953 | |
| Furniture and vehicles | 24 | €953 | - | -€953 | |
| Current assets | 29/58 | €9,641 | €2,007 | -€7,635 | -79.2% |
| Amounts receivable within one year | 40/41 | €2,169 | €44 | -€2,125 | -98.0% |
| Trade receivables | 40 | €1,602 | - | -€1,602 | |
| Other amounts receivable | 41 | €567 | €44 | -€523 | -92.2% |
| Cash at bank and in hand | 54/58 | €7,472 | €1,962 | -€5,510 | -73.7% |
| Total equity and liabilities | 10/49 | €10,595 | €2,007 | -€8,588 | -81.1% |
| Equity | 10/15 | -€7,568 | -€11,093 | -€3,525 | -46.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,554 | €1,860 | -€5,694 | -75.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,694 | - | -€5,694 | |
| Profit (loss) carried forward | 14 | -€27,522 | -€25,353 | +€2,169 | +7.9% |
| Amounts payable | 17/49 | €18,162 | €13,099 | -€5,063 | -27.9% |
| Amounts payable after more than one year | 17 | €16,953 | €13,099 | -€3,853 | -22.7% |
| Financial debts | 170/4 | €16,953 | €13,099 | -€3,853 | -22.7% |
| Amounts payable within one year | 42/48 | €1,210 | - | -€1,210 | |
| Trade debts | 44 | €836 | - | -€836 | |
| Suppliers | 440/4 | €836 | - | -€836 | |
| Taxes, remuneration and social security | 45 | €374 | - | -€374 | |
| Taxes | 450/3 | €374 | - | -€374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €953 | -€1,047 | -52.3% |
| Other operating charges | 640/8 | €695 | €194 | -€501 | -72.1% |
| Gross operating margin | 9900 | €5,225 | -€2,245 | -€7,470 | |
| Operating profit (loss) | 9901 | €2,530 | -€3,392 | -€5,922 | |
| Financial charges | 65/66B | €194 | €133 | -€62 | -31.7% |
| Recurring financial charges | 65 | €194 | €133 | -€62 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €2,335 | -€3,525 | -€5,860 | |
| Profit (loss) for the period | 9904 | €2,335 | -€3,525 | -€5,860 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,335 | -€3,525 | -€5,860 |
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 28 September 2026 via checked.be.