Briolette: 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.
Briolette
Largest movements
- Tangible fixed assets +€265,677
up €265,677 (+40.3%), from €659,078 to €924,755
of which Land and buildings: +€465,918
- Cash -€57,302
down €57,302 (-29.8%), from €192,395 to €135,093
mainly Investment in fixed assets (net) (-€307,786) and Trade debts (-€31,857)
- Other debts +€175,090
up €175,090 (+152%), from €115,416 to €290,506
- Reserves +€84,063
up €84,063 (+24.8%), from €338,933 to €422,996
- Trade debts -€31,857
down €31,857 (-83.2%), from €38,288 to €6,432
- Debts after one year -€28,750
down €28,750 (-8.6%), from €333,044 to €304,294
- Gross operating margin +€41,899
up €41,899 (+30.2%), from €138,947 to €180,846
- Depreciation +€20,352
up €20,352 (+93.5%), from €21,757 to €42,109
- Financial charges +€11,852
up €11,852 (+144%), from €8,258 to €20,109
- Financial income -€2,308
down €2,308 (-86.3%), from €2,676 to €367
- Taxes +€1,978
up €1,978 (+6.3%), from €31,195 to €33,173
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 | €864,484 | €1,064,527 | +€200,043 | +23.1% |
| Fixed assets | 21/28 | €659,078 | €924,755 | +€265,677 | +40.3% |
| Tangible fixed assets | 22/27 | €659,078 | €924,755 | +€265,677 | +40.3% |
| Land and buildings | 22 | €454,020 | €919,938 | +€465,918 | +103% |
| Furniture and vehicles | 24 | €5,908 | €4,818 | -€1,090 | -18.5% |
| Assets under construction and advance payments | 27 | €199,150 | €0 | -€199,150 | -100% |
| Current assets | 29/58 | €205,406 | €139,771 | -€65,635 | -32.0% |
| Amounts receivable within one year | 40/41 | €12,947 | €4,290 | -€8,657 | -66.9% |
| Trade receivables | 40 | €12,947 | €1,620 | -€11,327 | -87.5% |
| Other amounts receivable | 41 | €0 | €2,671 | +€2,671 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €192,395 | €135,093 | -€57,302 | -29.8% |
| Deferred charges and accrued income | 490/1 | €65 | €388 | +€324 | +501% |
| Total equity and liabilities | 10/49 | €864,484 | €1,064,527 | +€200,043 | +23.1% |
| Equity | 10/15 | €341,933 | €425,996 | +€84,063 | +24.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €338,933 | €422,996 | +€84,063 | +24.8% |
| Distributable reserves | 133 | €338,933 | €422,996 | +€84,063 | +24.8% |
| Amounts payable | 17/49 | €522,552 | €638,531 | +€115,979 | +22.2% |
| Amounts payable after more than one year | 17 | €333,044 | €304,294 | -€28,750 | -8.6% |
| Financial debts | 170/4 | €333,044 | €304,294 | -€28,750 | -8.6% |
| Amounts payable within one year | 42/48 | €188,601 | €333,322 | +€144,721 | +76.7% |
| Current portion of amounts payable after more than one year | 42 | €28,420 | €28,750 | +€330 | +1.2% |
| Trade debts | 44 | €38,288 | €6,432 | -€31,857 | -83.2% |
| Suppliers | 440/4 | €38,288 | €6,432 | -€31,857 | -83.2% |
| Taxes, remuneration and social security | 45 | €6,476 | €7,635 | +€1,158 | +17.9% |
| Taxes | 450/3 | €6,476 | €7,635 | +€1,158 | +17.9% |
| Other amounts payable | 47/48 | €115,416 | €290,506 | +€175,090 | +152% |
| Accrued charges and deferred income | 492/3 | €907 | €915 | +€8 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,757 | €42,109 | +€20,352 | +93.5% |
| Other operating charges | 640/8 | €1,708 | €1,759 | +€52 | +3.0% |
| Gross operating margin | 9900 | €138,947 | €180,846 | +€41,899 | +30.2% |
| Operating profit (loss) | 9901 | €115,483 | €136,978 | +€21,495 | +18.6% |
| Financial income | 75/76B | €2,676 | €367 | -€2,308 | -86.3% |
| Recurring financial income | 75 | €2,676 | €367 | -€2,308 | -86.3% |
| Financial charges | 65/66B | €8,258 | €20,109 | +€11,852 | +144% |
| Recurring financial charges | 65 | €8,258 | €20,109 | +€11,852 | +144% |
| Profit (loss) for the period before taxes | 9903 | €109,901 | €117,236 | +€7,335 | +6.7% |
| Income taxes | 67/77 | €31,195 | €33,173 | +€1,978 | +6.3% |
| Profit (loss) for the period | 9904 | €78,706 | €84,063 | +€5,357 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,706 | €84,063 | +€5,357 | +6.8% |
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 14 October 2026 via checked.be.