BRIOSOFT: 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.
BRIOSOFT
Largest movements
- Receivables within one year +€20,666
up €20,666 (+120%), from €17,288 to €37,955
of which Trade receivables: +€20,018
- Stocks and contracts -€14,288
no longer reported in 2026 (was €14,288)
- Cash +€1,111
up €1,111 (+12.9%), from €8,603 to €9,714
mainly Stocks and contracts (+€14,288) and Net result for the year (+€11,552)
- Reserves +€11,552
up €11,552 (+119%), from €9,704 to €21,256
- Trade debts -€8,753
down €8,753 (-87.2%), from €10,041 to €1,288
- Tax, wage and social debts +€2,340
up €2,340 (+22.7%), from €10,322 to €12,662
of which Remuneration and social security: +€4,226
- Other debts +€1,907
up €1,907 (+23.8%), from €8,000 to €9,907
- Gross operating margin +€3,792
up €3,792 (+20.1%), from €18,902 to €22,694
- Staff costs +€2,551
up €2,551 (+86.3%), from €2,955 to €5,506
- Other operating charges -€386
down €386 (-49.5%), from €779 to €393
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,066 | €48,112 | +€7,046 | +17.2% |
| Fixed assets | 21/28 | €887 | €443 | -€443 | -50.0% |
| Tangible fixed assets | 22/27 | €887 | €443 | -€443 | -50.0% |
| Furniture and vehicles | 24 | €887 | €443 | -€443 | -50.0% |
| Current assets | 29/58 | €40,180 | €47,669 | +€7,489 | +18.6% |
| Stocks and contracts in progress | 3 | €14,288 | - | -€14,288 | |
| Contracts in progress | 37 | €14,288 | - | -€14,288 | |
| Amounts receivable within one year | 40/41 | €17,288 | €37,955 | +€20,666 | +120% |
| Trade receivables | 40 | €17,288 | €37,307 | +€20,018 | +116% |
| Other amounts receivable | 41 | - | €648 | +€648 | |
| Cash at bank and in hand | 54/58 | €8,603 | €9,714 | +€1,111 | +12.9% |
| Total equity and liabilities | 10/49 | €41,066 | €48,112 | +€7,046 | +17.2% |
| Equity | 10/15 | €12,704 | €24,256 | +€11,552 | +90.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,704 | €21,256 | +€11,552 | +119% |
| Distributable reserves | 133 | €9,704 | €21,256 | +€11,552 | +119% |
| Amounts payable | 17/49 | €28,362 | €23,856 | -€4,506 | -15.9% |
| Amounts payable within one year | 42/48 | €28,362 | €23,856 | -€4,506 | -15.9% |
| Trade debts | 44 | €10,041 | €1,288 | -€8,753 | -87.2% |
| Suppliers | 440/4 | €10,041 | €1,288 | -€8,753 | -87.2% |
| Taxes, remuneration and social security | 45 | €10,322 | €12,662 | +€2,340 | +22.7% |
| Taxes | 450/3 | €10,322 | €8,435 | -€1,886 | -18.3% |
| Remuneration and social security | 454/9 | - | €4,226 | +€4,226 | |
| Other amounts payable | 47/48 | €8,000 | €9,907 | +€1,907 | +23.8% |
| Remuneration, social security and pensions | 62 | €2,955 | €5,506 | +€2,551 | +86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €443 | = | 0.0% |
| Other operating charges | 640/8 | €779 | €393 | -€386 | -49.5% |
| Gross operating margin | 9900 | €18,902 | €22,694 | +€3,792 | +20.1% |
| Operating profit (loss) | 9901 | €14,725 | €16,352 | +€1,627 | +11.1% |
| Financial charges | 65/66B | €499 | €448 | -€51 | -10.3% |
| Recurring financial charges | 65 | €499 | €448 | -€51 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €14,225 | €15,904 | +€1,678 | +11.8% |
| Income taxes | 67/77 | €4,521 | €4,352 | -€170 | -3.8% |
| Profit (loss) for the period | 9904 | €9,704 | €11,552 | +€1,848 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,704 | €11,552 | +€1,848 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.