BRION DECORS: 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.
BRION DECORS
Largest movements
- Cash +€6,139
up €6,139 (+1,624%), from €378 to €6,517
mainly Net result for the year (+€13,725) and Tax, wage and social debts (+€3,126)
- Tangible fixed assets +€1,760
up €1,760 (+190%), from €927 to €2,687
of which Plant, machinery and equipment: +€1,333
- Receivables within one year +€372
up €372 (+6.2%), from €6,021 to €6,393
of which Trade receivables: +€461
- Profit (loss) carried forward +€13,725
up €13,725 (+38.5%), from -€35,670 to -€21,945
- Other debts -€6,989
down €6,989 (-92.4%), from €7,565 to €576
- Tax, wage and social debts +€3,126
up €3,126 (+57.1%), from €5,478 to €8,604
- Trade debts -€895
down €895 (-35.1%), from €2,547 to €1,652
- Advances received -€542
down €542 (-7.1%), from €7,600 to €7,058
- Gross operating margin +€6,867
up €6,867 (+47.9%), from €14,335 to €21,202
- Taxes +€3,030
up €3,030 (+115%), from €2,633 to €5,663
- Financial charges -€614
down €614 (-50.7%), from €1,212 to €598
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 | €8,588 | €17,013 | +€8,425 | +98.1% |
| Fixed assets | 21/28 | €927 | €2,687 | +€1,760 | +190% |
| Tangible fixed assets | 22/27 | €927 | €2,687 | +€1,760 | +190% |
| Plant, machinery and equipment | 23 | €429 | €1,762 | +€1,333 | +311% |
| Furniture and vehicles | 24 | €498 | €925 | +€427 | +85.7% |
| Current assets | 29/58 | €7,661 | €14,326 | +€6,665 | +87.0% |
| Stocks and contracts in progress | 3 | €852 | €990 | +€138 | +16.2% |
| Stocks | 30/36 | €852 | €990 | +€138 | +16.2% |
| Amounts receivable within one year | 40/41 | €6,021 | €6,393 | +€372 | +6.2% |
| Trade receivables | 40 | - | €461 | +€461 | |
| Other amounts receivable | 41 | €6,021 | €5,932 | -€89 | -1.5% |
| Cash at bank and in hand | 54/58 | €378 | €6,517 | +€6,139 | +1,624% |
| Deferred charges and accrued income | 490/1 | €410 | €426 | +€16 | +3.9% |
| Total equity and liabilities | 10/49 | €8,588 | €17,013 | +€8,425 | +98.1% |
| Equity | 10/15 | -€14,602 | -€877 | +€13,725 | +94.0% |
| Contributions | 10/11 | €21,068 | €21,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,670 | -€21,945 | +€13,725 | +38.5% |
| Amounts payable | 17/49 | €23,190 | €17,890 | -€5,300 | -22.9% |
| Amounts payable within one year | 42/48 | €23,190 | €17,890 | -€5,300 | -22.9% |
| Trade debts | 44 | €2,547 | €1,652 | -€895 | -35.1% |
| Suppliers | 440/4 | €2,547 | €1,652 | -€895 | -35.1% |
| Advances received on contracts in progress | 46 | €7,600 | €7,058 | -€542 | -7.1% |
| Taxes, remuneration and social security | 45 | €5,478 | €8,604 | +€3,126 | +57.1% |
| Taxes | 450/3 | €5,478 | €8,604 | +€3,126 | +57.1% |
| Other amounts payable | 47/48 | €7,565 | €576 | -€6,989 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €921 | €1,069 | +€148 | +16.1% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | €14,335 | €21,202 | +€6,867 | +47.9% |
| Operating profit (loss) | 9901 | €13,265 | €19,984 | +€6,719 | +50.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,212 | €598 | -€614 | -50.7% |
| Recurring financial charges | 65 | €1,212 | €598 | -€614 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €12,053 | €19,388 | +€7,335 | +60.9% |
| Income taxes | 67/77 | €2,633 | €5,663 | +€3,030 | +115% |
| Profit (loss) for the period | 9904 | €9,420 | €13,725 | +€4,305 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,420 | €13,725 | +€4,305 | +45.7% |
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.