BRIO-TOP: 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-TOP
Largest movements
- Cash +€470,355
up €470,355 (+169.5%), from €277,535 to €747,891
mainly Net result for the year (+€603,646) and Depreciation (+€80,344)
- Profit (loss) carried forward +€603,646
up €603,646 (+11.4%), from €5.3m to €5.9m
- Debts after one year -€203,646
down €203,646 (-30.5%), from €668,406 to €464,761
of which Financial debts: -€203,646
- Financial income +€97,672
up €97,672 (+22.8%), from €428,858 to €526,530
- Gross operating margin +€90,587
up €90,587 (+30.3%), from €299,242 to €389,828
- Financial charges +€56,688
up €56,688 (+41.6%), from €136,144 to €192,832
- Taxes +€8,406
up €8,406 (+41.1%), from €20,443 to €28,849
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 | €9,747,244 | €10,195,064 | +€447,820 | +4.6% |
| Fixed assets | 21/28 | €9,066,350 | €8,993,214 | -€73,135 | -0.8% |
| Tangible fixed assets | 22/27 | €2,342,986 | €2,269,851 | -€73,135 | -3.1% |
| Land and buildings | 22 | €2,255,946 | €2,188,293 | -€67,654 | -3.0% |
| Furniture and vehicles | 24 | €15,902 | €9,234 | -€6,668 | -41.9% |
| Assets under construction and advance payments | 27 | €71,138 | €72,324 | +€1,186 | +1.7% |
| Financial fixed assets | 28 | €6,723,364 | €6,723,364 | = | 0.0% |
| Current assets | 29/58 | €680,894 | €1,201,849 | +€520,955 | +76.5% |
| Amounts receivable within one year | 40/41 | €402,194 | €431,857 | +€29,662 | +7.4% |
| Trade receivables | 40 | €262 | €873 | +€611 | +232.9% |
| Other amounts receivable | 41 | €401,932 | €430,983 | +€29,051 | +7.2% |
| Cash at bank and in hand | 54/58 | €277,535 | €747,891 | +€470,355 | +169.5% |
| Deferred charges and accrued income | 490/1 | €1,164 | €22,102 | +€20,938 | +1798.6% |
| Total equity and liabilities | 10/49 | €9,747,244 | €10,195,064 | +€447,820 | +4.6% |
| Equity | 10/15 | €5,781,733 | €6,385,379 | +€603,646 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €469,057 | €469,057 | = | 0.0% |
| Distributable reserves | 133 | €469,057 | €469,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,306,476 | €5,910,122 | +€603,646 | +11.4% |
| Amounts payable | 17/49 | €3,965,511 | €3,809,685 | -€155,826 | -3.9% |
| Amounts payable after more than one year | 17 | €668,406 | €464,761 | -€203,646 | -30.5% |
| Financial debts | 170/4 | €661,406 | €457,761 | -€203,646 | -30.8% |
| Other amounts payable | 178/9 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,296,753 | €3,344,615 | +€47,862 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €234,321 | €203,646 | -€30,676 | -13.1% |
| Financial debts | 43 | €13,513 | €33,473 | +€19,960 | +147.7% |
| Credit institutions | 430/8 | €13,513 | €33,473 | +€19,960 | +147.7% |
| Trade debts | 44 | €803 | €914 | +€111 | +13.8% |
| Suppliers | 440/4 | €803 | €914 | +€111 | +13.8% |
| Taxes, remuneration and social security | 45 | €36,018 | €74,358 | +€38,340 | +106.4% |
| Taxes | 450/3 | €36,018 | €74,358 | +€38,340 | +106.4% |
| Other amounts payable | 47/48 | €3,012,097 | €3,032,224 | +€20,126 | +0.7% |
| Accrued charges and deferred income | 492/3 | €351 | €310 | -€42 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,629 | €80,344 | -€285 | -0.4% |
| Other operating charges | 640/8 | €12,240 | €10,687 | -€1,552 | -12.7% |
| Gross operating margin | 9900 | €299,242 | €389,828 | +€90,587 | +30.3% |
| Operating profit (loss) | 9901 | €206,373 | €298,797 | +€92,424 | +44.8% |
| Financial income | 75/76B | €428,858 | €526,530 | +€97,672 | +22.8% |
| Recurring financial income | 75 | €428,858 | €526,530 | +€97,672 | +22.8% |
| Financial charges | 65/66B | €136,144 | €192,832 | +€56,688 | +41.6% |
| Recurring financial charges | 65 | €136,144 | €192,832 | +€56,688 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €499,087 | €632,495 | +€133,408 | +26.7% |
| Income taxes | 67/77 | €20,443 | €28,849 | +€8,406 | +41.1% |
| Profit (loss) for the period | 9904 | €478,644 | €603,646 | +€125,001 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €478,644 | €603,646 | +€125,001 | +26.1% |
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 8 October 2026 via checked.be.