BRIOT: what changed
Two fiscal 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.
BRIOT
Largest movements
- Tangible fixed assets -€23,624
down €23,624 (-5.1%), from €464,088 to €440,464
of which Furniture and vehicles: -€16,166
- Receivables within one year +€13,463
up €13,463 (+533.6%), from €2,523 to €15,986
of which Trade receivables: +€13,223
- Current portion of long-term debt -€79,590
no longer reported in 2025 (was €79,590)
- Debts after one year +€70,000
up €70,000 (+60.6%), from €115,423 to €185,423
- Profit (loss) carried forward -€13,507
down €13,507 (-5.2%), from -€260,246 to -€273,753
- Other debts +€5,683
up €5,683 (+9.0%), from €62,885 to €68,568
- Tax, wage and social debts +€5,637
up €5,637 (+1469.5%), from €384 to €6,020
- Purchases and services -€91,237
no longer reported in 2025 (was €91,237)
- Turnover -€79,295
no longer reported in 2025 (was €79,295)
- Gross operating margin +€35,150
up €35,150, from -€11,942 to €23,208
- Other operating charges +€9,828
up €9,828 (+112.2%), from €8,760 to €18,587
- Depreciation -€5,773
down €5,773 (-38.0%), from €15,177 to €9,405
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 | €478,846 | €472,185 | -€6,661 | -1.4% |
| Fixed assets | 21/28 | €464,223 | €440,599 | -€23,624 | -5.1% |
| Tangible fixed assets | 22/27 | €464,088 | €440,464 | -€23,624 | -5.1% |
| Land and buildings | 22 | €435,000 | €435,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,458 | - | -€7,458 | |
| Furniture and vehicles | 24 | €21,630 | €5,464 | -€16,166 | -74.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €14,622 | €31,585 | +€16,963 | +116.0% |
| Stocks and contracts in progress | 3 | €6,632 | €6,632 | = | 0.0% |
| Stocks | 30/36 | €6,632 | €6,632 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,523 | €15,986 | +€13,463 | +533.6% |
| Trade receivables | 40 | €2,523 | €15,746 | +€13,223 | +524.1% |
| Other amounts receivable | 41 | - | €241 | +€241 | |
| Cash at bank and in hand | 54/58 | €5,077 | €8,967 | +€3,890 | +76.6% |
| Deferred charges and accrued income | 490/1 | €390 | - | -€390 | |
| Total equity and liabilities | 10/49 | €478,846 | €472,185 | -€6,661 | -1.4% |
| Equity | 10/15 | €209,547 | €196,040 | -€13,507 | -6.4% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | - | -€112,000 | |
| Issued capital | 100 | €112,000 | - | -€112,000 | |
| Outside capital | 11 | - | €112,000 | +€112,000 | |
| Other | 1109/19 | - | €112,000 | +€112,000 | |
| Revaluation surpluses | 12 | €357,500 | €357,500 | = | 0.0% |
| Reserves | 13 | €293 | €293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €293 | €293 | = | 0.0% |
| Legal reserve | 130 | €293 | - | -€293 | |
| Reserves not available under the articles | 1311 | - | €293 | +€293 | |
| Profit (loss) carried forward | 14 | -€260,246 | -€273,753 | -€13,507 | -5.2% |
| Amounts payable | 17/49 | €269,298 | €276,145 | +€6,847 | +2.5% |
| Amounts payable after more than one year | 17 | €115,423 | €185,423 | +€70,000 | +60.6% |
| Financial debts | 170/4 | €115,423 | €185,423 | +€70,000 | +60.6% |
| Amounts payable within one year | 42/48 | €153,485 | €90,722 | -€62,763 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €79,590 | - | -€79,590 | |
| Trade debts | 44 | €10,627 | €16,134 | +€5,507 | +51.8% |
| Suppliers | 440/4 | €10,627 | €16,134 | +€5,507 | +51.8% |
| Taxes, remuneration and social security | 45 | €384 | €6,020 | +€5,637 | +1469.5% |
| Taxes | 450/3 | €384 | €6,020 | +€5,637 | +1469.5% |
| Other amounts payable | 47/48 | €62,885 | €68,568 | +€5,683 | +9.0% |
| Accrued charges and deferred income | 492/3 | €390 | - | -€390 | |
| Turnover | 70 | €79,295 | - | -€79,295 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,237 | - | -€91,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,177 | €9,405 | -€5,773 | -38.0% |
| Other operating charges | 640/8 | €8,760 | €18,587 | +€9,828 | +112.2% |
| Non-recurring operating charges | 66A | - | €7,525 | +€7,525 | |
| Gross operating margin | 9900 | -€11,942 | €23,208 | +€35,150 | |
| Operating profit (loss) | 9901 | -€35,879 | -€12,308 | +€23,571 | +65.7% |
| Financial income | 75/76B | €511 | €0 | -€511 | -100.0% |
| Recurring financial income | 75 | €511 | €0 | -€511 | -100.0% |
| Financial charges | 65/66B | €3,618 | €621 | -€2,997 | -82.8% |
| Recurring financial charges | 65 | €3,618 | €621 | -€2,997 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,987 | -€12,930 | +€26,057 | +66.8% |
| Income taxes | 67/77 | - | €578 | +€578 | |
| Profit (loss) for the period | 9904 | -€38,987 | -€13,507 | +€25,479 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,987 | -€13,507 | +€25,479 | +65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.