BRIOR: 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.
BRIOR
Largest movements
- Receivables within one year +€9,796
up €9,796 (+158.8%), from €6,170 to €15,967
of which Trade receivables: +€9,473
- Tangible fixed assets -€5,385
down €5,385 (-16.2%), from €33,211 to €27,826
of which Plant, machinery and equipment: -€2,719
- Financial fixed assets -€4,000
down €4,000 (-62.4%), from €6,411 to €2,411
- Cash +€2,618
up €2,618 (+84.6%), from €3,094 to €5,711
mainly Tax, wage and social debts (+€18,765) and Depreciation (+€7,385)
- Intangible fixed assets -€2,000
down €2,000 (-24.9%), from €8,016 to €6,016
- Tax, wage and social debts +€18,765
up €18,765 (+26.3%), from €71,453 to €90,218
of which Remuneration and social security: +€21,918
- Profit (loss) carried forward -€16,634
down €16,634 (-10.6%), from -€157,254 to -€173,889
- Other debts -€4,700
down €4,700 (-4.0%), from €118,224 to €113,524
- Trade debts +€2,208
up €2,208 (+44.5%), from €4,967 to €7,176
- Accrued charges and deferred income +€903
new in 2025: €903
- Gross operating margin +€45,487
up €45,487 (+190.9%), from €23,824 to €69,310
- Staff costs +€41,845
up €41,845 (+119.1%), from €35,129 to €76,974
- Depreciation -€921
down €921 (-11.1%), from €8,306 to €7,385
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 | €57,390 | €57,932 | +€542 | +0.9% |
| Fixed assets | 21/28 | €47,639 | €36,254 | -€11,385 | -23.9% |
| Intangible fixed assets | 21 | €8,016 | €6,016 | -€2,000 | -24.9% |
| Tangible fixed assets | 22/27 | €33,211 | €27,826 | -€5,385 | -16.2% |
| Land and buildings | 22 | €2,956 | €1,060 | -€1,895 | -64.1% |
| Plant, machinery and equipment | 23 | €29,102 | €26,383 | -€2,719 | -9.3% |
| Furniture and vehicles | 24 | €1,153 | €383 | -€770 | -66.8% |
| Financial fixed assets | 28 | €6,411 | €2,411 | -€4,000 | -62.4% |
| Current assets | 29/58 | €9,751 | €21,678 | +€11,927 | +122.3% |
| Amounts receivable within one year | 40/41 | €6,170 | €15,967 | +€9,796 | +158.8% |
| Trade receivables | 40 | - | €9,473 | +€9,473 | |
| Other amounts receivable | 41 | €6,170 | €6,494 | +€323 | +5.2% |
| Cash at bank and in hand | 54/58 | €3,094 | €5,711 | +€2,618 | +84.6% |
| Deferred charges and accrued income | 490/1 | €487 | - | -€487 | |
| Total equity and liabilities | 10/49 | €57,390 | €57,932 | +€542 | +0.9% |
| Equity | 10/15 | -€137,254 | -€153,889 | -€16,634 | -12.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,254 | -€173,889 | -€16,634 | -10.6% |
| Amounts payable | 17/49 | €194,644 | €211,821 | +€17,176 | +8.8% |
| Amounts payable within one year | 42/48 | €194,644 | €210,918 | +€16,273 | +8.4% |
| Trade debts | 44 | €4,967 | €7,176 | +€2,208 | +44.5% |
| Suppliers | 440/4 | €4,967 | €7,176 | +€2,208 | +44.5% |
| Taxes, remuneration and social security | 45 | €71,453 | €90,218 | +€18,765 | +26.3% |
| Taxes | 450/3 | €7,401 | €4,248 | -€3,153 | -42.6% |
| Remuneration and social security | 454/9 | €64,052 | €85,970 | +€21,918 | +34.2% |
| Other amounts payable | 47/48 | €118,224 | €113,524 | -€4,700 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €903 | +€903 | |
| Remuneration, social security and pensions | 62 | €35,129 | €76,974 | +€41,845 | +119.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,306 | €7,385 | -€921 | -11.1% |
| Other operating charges | 640/8 | €914 | €1,540 | +€626 | +68.4% |
| Gross operating margin | 9900 | €23,824 | €69,310 | +€45,487 | +190.9% |
| Operating profit (loss) | 9901 | -€20,525 | -€16,588 | +€3,937 | +19.2% |
| Financial income | 75/76B | €98 | €21 | -€77 | -78.6% |
| Recurring financial income | 75 | €98 | €21 | -€77 | -78.6% |
| Financial charges | 65/66B | €9 | €67 | +€58 | +673.4% |
| Recurring financial charges | 65 | €9 | €67 | +€58 | +673.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,436 | -€16,634 | +€3,802 | +18.6% |
| Profit (loss) for the period | 9904 | -€20,436 | -€16,634 | +€3,802 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,436 | -€16,634 | +€3,802 | +18.6% |
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 11 October 2026 via checked.be.