BRIOL & PARTNERS: 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.
BRIOL & PARTNERS
Largest movements
- Current investments +€78,964
new in 2025: €78,964
- Cash -€58,240
down €58,240 (-48.5%), from €120,201 to €61,961
mainly Current investments (-€78,964) and Debts after one year (-€50,323)
- Debts after one year -€50,323
down €50,323 (-11.8%), from €426,418 to €376,095
- Reserves +€48,000
up €48,000 (+8.8%), from €547,860 to €595,860
- Tax, wage and social debts -€12,184
down €12,184 (-58.3%), from €20,902 to €8,718
- Gross operating margin +€47,755
up €47,755 (+37.8%), from €126,400 to €174,155
- Depreciation +€16,257
up €16,257 (+40.4%), from €40,209 to €56,466
- Taxes +€7,512
up €7,512 (+37.5%), from €20,039 to €27,551
- Financial charges +€2,420
up €2,420 (+20.3%), from €11,928 to €14,349
- Other operating charges +€2,020
up €2,020 (+47.0%), from €4,297 to €6,317
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 | €1,112,846 | €1,120,451 | +€7,605 | +0.7% |
| Fixed assets | 21/28 | €921,087 | €913,992 | -€7,096 | -0.8% |
| Tangible fixed assets | 22/27 | €916,587 | €909,492 | -€7,096 | -0.8% |
| Land and buildings | 22 | €827,358 | €803,791 | -€23,567 | -2.8% |
| Plant, machinery and equipment | 23 | €257 | €8,613 | +€8,356 | +3,256% |
| Furniture and vehicles | 24 | €10,211 | €34,686 | +€24,476 | +240% |
| Leasing and similar rights | 25 | €78,762 | €62,402 | -€16,360 | -20.8% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €191,759 | €206,459 | +€14,700 | +7.7% |
| Amounts receivable within one year | 40/41 | €69,023 | €62,153 | -€6,870 | -10.0% |
| Trade receivables | 40 | €62,423 | €55,553 | -€6,870 | -11.0% |
| Other amounts receivable | 41 | €6,600 | €6,600 | = | 0.0% |
| Current investments | 50/53 | - | €78,964 | +€78,964 | |
| Cash at bank and in hand | 54/58 | €120,201 | €61,961 | -€58,240 | -48.5% |
| Deferred charges and accrued income | 490/1 | €2,535 | €3,381 | +€846 | +33.4% |
| Total equity and liabilities | 10/49 | €1,112,846 | €1,120,451 | +€7,605 | +0.7% |
| Equity | 10/15 | €571,411 | €620,410 | +€48,999 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €547,860 | €595,860 | +€48,000 | +8.8% |
| Distributable reserves | 133 | €547,860 | €595,860 | +€48,000 | +8.8% |
| Profit (loss) carried forward | 14 | €4,951 | €5,950 | +€999 | +20.2% |
| Amounts payable | 17/49 | €541,435 | €500,041 | -€41,394 | -7.6% |
| Amounts payable after more than one year | 17 | €426,418 | €376,095 | -€50,323 | -11.8% |
| Financial debts | 170/4 | €426,418 | €376,095 | -€50,323 | -11.8% |
| Amounts payable within one year | 42/48 | €115,018 | €123,946 | +€8,929 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €66,770 | €77,603 | +€10,832 | +16.2% |
| Trade debts | 44 | €11,022 | €14,201 | +€3,178 | +28.8% |
| Suppliers | 440/4 | €11,022 | €14,201 | +€3,178 | +28.8% |
| Taxes, remuneration and social security | 45 | €20,902 | €8,718 | -€12,184 | -58.3% |
| Taxes | 450/3 | €20,902 | €8,718 | -€12,184 | -58.3% |
| Other amounts payable | 47/48 | €16,323 | €23,425 | +€7,102 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,209 | €56,466 | +€16,257 | +40.4% |
| Other operating charges | 640/8 | €4,297 | €6,317 | +€2,020 | +47.0% |
| Gross operating margin | 9900 | €126,400 | €174,155 | +€47,755 | +37.8% |
| Operating profit (loss) | 9901 | €81,894 | €111,372 | +€29,478 | +36.0% |
| Financial income | 75/76B | €1,676 | €526 | -€1,150 | -68.6% |
| Recurring financial income | 75 | €1,676 | €526 | -€1,150 | -68.6% |
| Financial charges | 65/66B | €11,928 | €14,349 | +€2,420 | +20.3% |
| Recurring financial charges | 65 | €11,928 | €14,349 | +€2,420 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €71,641 | €97,550 | +€25,908 | +36.2% |
| Income taxes | 67/77 | €20,039 | €27,551 | +€7,512 | +37.5% |
| Profit (loss) for the period | 9904 | €51,603 | €69,999 | +€18,396 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,603 | €69,999 | +€18,396 | +35.6% |
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 17 October 2026 via checked.be.