BRIO NET: 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 NET
Largest movements
- Receivables within one year -€11,925
down €11,925 (-32.4%), from €36,764 to €24,839
of which Trade receivables: -€13,876
- Tangible fixed assets -€7,444
down €7,444 (-62.0%), from €12,003 to €4,559
- Cash +€5,889
up €5,889 (+402.8%), from €1,462 to €7,352
mainly Receivables within one year (+€11,925) and Depreciation (+€7,444)
- Deferred charges and accrued income +€1,591
up €1,591 (+284.7%), from €559 to €2,150
- Tax, wage and social debts -€6,634
down €6,634 (-94.2%), from €7,044 to €410
of which Taxes: -€6,903
- Trade debts -€3,529
down €3,529 (-12.1%), from €29,102 to €25,573
- Profit (loss) carried forward -€2,063
down €2,063 (-46.3%), from -€4,458 to -€6,521
- Gross operating margin +€11,950
up €11,950 (+310.2%), from €3,852 to €15,803
- Staff costs +€9,409
new in 2025: €9,409
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 | €50,788 | €38,899 | -€11,889 | -23.4% |
| Fixed assets | 21/28 | €12,003 | €4,559 | -€7,444 | -62.0% |
| Tangible fixed assets | 22/27 | €12,003 | €4,559 | -€7,444 | -62.0% |
| Furniture and vehicles | 24 | €12,003 | €4,559 | -€7,444 | -62.0% |
| Current assets | 29/58 | €38,785 | €34,340 | -€4,445 | -11.5% |
| Amounts receivable within one year | 40/41 | €36,764 | €24,839 | -€11,925 | -32.4% |
| Trade receivables | 40 | €31,511 | €17,635 | -€13,876 | -44.0% |
| Other amounts receivable | 41 | €5,252 | €7,204 | +€1,951 | +37.1% |
| Cash at bank and in hand | 54/58 | €1,462 | €7,352 | +€5,889 | +402.8% |
| Deferred charges and accrued income | 490/1 | €559 | €2,150 | +€1,591 | +284.7% |
| Total equity and liabilities | 10/49 | €50,788 | €38,899 | -€11,889 | -23.4% |
| Equity | 10/15 | €14,642 | €12,579 | -€2,063 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,900 | €12,900 | = | 0.0% |
| Distributable reserves | 133 | €12,900 | €12,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,458 | -€6,521 | -€2,063 | -46.3% |
| Amounts payable | 17/49 | €36,146 | €26,321 | -€9,825 | -27.2% |
| Amounts payable within one year | 42/48 | €36,146 | €25,983 | -€10,163 | -28.1% |
| Trade debts | 44 | €29,102 | €25,573 | -€3,529 | -12.1% |
| Suppliers | 440/4 | €29,102 | €25,573 | -€3,529 | -12.1% |
| Taxes, remuneration and social security | 45 | €7,044 | €410 | -€6,634 | -94.2% |
| Taxes | 450/3 | €7,044 | €141 | -€6,903 | -98.0% |
| Remuneration and social security | 454/9 | - | €269 | +€269 | |
| Accrued charges and deferred income | 492/3 | - | €337 | +€337 | |
| Remuneration, social security and pensions | 62 | - | €9,409 | +€9,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,444 | €7,444 | = | 0.0% |
| Other operating charges | 640/8 | €944 | €887 | -€58 | -6.1% |
| Gross operating margin | 9900 | €3,852 | €15,803 | +€11,950 | +310.2% |
| Operating profit (loss) | 9901 | -€4,536 | -€1,937 | +€2,599 | +57.3% |
| Financial income | 75/76B | €291 | €202 | -€89 | -30.6% |
| Recurring financial income | 75 | €291 | €202 | -€89 | -30.6% |
| Financial charges | 65/66B | €293 | €187 | -€106 | -36.2% |
| Recurring financial charges | 65 | €293 | €187 | -€106 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,538 | -€1,922 | +€2,616 | +57.6% |
| Income taxes | 67/77 | -€14 | €141 | +€156 | |
| Profit (loss) for the period | 9904 | -€4,523 | -€2,063 | +€2,460 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,523 | -€2,063 | +€2,460 | +54.4% |
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 6 October 2026 via checked.be.