BRIOEN & SONNET: what changed
Two financial 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.
BRIOEN & SONNET
Largest movements
- Tangible fixed assets -€14,049
down €14,049 (-7.7%), from €182,614 to €168,565
of which Land and buildings: -€13,816
- Cash +€2,149
up €2,149 (+127%), from €1,695 to €3,844
mainly Depreciation (+€14,049) and Net result for the year (+€3,831)
- Other debts -€15,050
down €15,050 (-43.1%), from €34,922 to €19,872
- Reserves +€3,831
up €3,831 (+4.6%), from €83,565 to €87,396
of which Distributable reserves: +€7,500
- Tax, wage and social debts +€3,461
up €3,461 (+933%), from €371 to €3,833
- Trade debts -€2,921
no longer reported in 2025 (was €2,921)
- Gross operating margin +€11,296
up €11,296 (+92.6%), from €12,193 to €23,490
- Taxes +€3,467
up €3,467 (+933%), from €372 to €3,839
- Depreciation +€1,432
up €1,432 (+11.3%), from €12,618 to €14,049
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.
Derived cash bridge
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 | €184,309 | €172,409 | -€11,901 | -6.5% |
| Fixed assets | 21/28 | €182,614 | €168,565 | -€14,049 | -7.7% |
| Tangible fixed assets | 22/27 | €182,614 | €168,565 | -€14,049 | -7.7% |
| Land and buildings | 22 | €182,363 | €168,548 | -€13,816 | -7.6% |
| Furniture and vehicles | 24 | €251 | €17 | -€234 | -93.1% |
| Current assets | 29/58 | €1,695 | €3,844 | +€2,149 | +127% |
| Cash at bank and in hand | 54/58 | €1,695 | €3,844 | +€2,149 | +127% |
| Total equity and liabilities | 10/49 | €184,309 | €172,409 | -€11,901 | -6.5% |
| Equity | 10/15 | €125,265 | €129,096 | +€3,831 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,565 | €87,396 | +€3,831 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,867 | €34,198 | -€3,669 | -9.7% |
| Distributable reserves | 133 | €43,838 | €51,338 | +€7,500 | +17.1% |
| Profit (loss) carried forward | 14 | €23,100 | €23,100 | = | 0.0% |
| Provisions and deferred taxes | 16 | €20,831 | €19,608 | -€1,223 | -5.9% |
| Deferred taxes | 168 | €20,831 | €19,608 | -€1,223 | -5.9% |
| Amounts payable | 17/49 | €38,214 | €23,705 | -€14,509 | -38.0% |
| Amounts payable within one year | 42/48 | €38,214 | €23,705 | -€14,509 | -38.0% |
| Trade debts | 44 | €2,921 | - | -€2,921 | |
| Suppliers | 440/4 | €2,921 | - | -€2,921 | |
| Taxes, remuneration and social security | 45 | €371 | €3,833 | +€3,461 | +933% |
| Taxes | 450/3 | €371 | €3,833 | +€3,461 | +933% |
| Other amounts payable | 47/48 | €34,922 | €19,872 | -€15,050 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,618 | €14,049 | +€1,432 | +11.3% |
| Other operating charges | 640/8 | €3,031 | €2,939 | -€92 | -3.0% |
| Gross operating margin | 9900 | €12,193 | €23,490 | +€11,296 | +92.6% |
| Operating profit (loss) | 9901 | -€3,455 | €6,501 | +€9,956 | |
| Financial charges | 65/66B | €53 | €54 | +€2 | +2.9% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,508 | €6,447 | +€9,955 | |
| Transfer from deferred taxes | 780 | €1,223 | €1,223 | = | 0.0% |
| Income taxes | 67/77 | €372 | €3,839 | +€3,467 | +933% |
| Profit (loss) for the period | 9904 | -€2,657 | €3,831 | +€6,488 | |
| Transfer from tax-exempt reserves | 789 | €3,669 | €3,669 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,012 | €7,500 | +€6,488 | +641% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.