BRIOT IMMO: 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.
BRIOT IMMO
Largest movements
- Receivables within one year +€19,169
up €19,169 (+36.6%), from €52,325 to €71,494
of which Trade receivables: +€19,168
- Cash +€18,153
up €18,153 (+118%), from €15,342 to €33,495
mainly Net result for the year (+€101,602) and Tax, wage and social debts (+€20,156)
- Reserves +€100,000
new in 2025: €100,000
- Debts after one year -€76,306
down €76,306 (-51.8%), from €147,267 to €70,961
- Tax, wage and social debts +€20,156
up €20,156 (+65.5%), from €30,757 to €50,913
- Other debts -€16,949
down €16,949 (-29.8%), from €56,856 to €39,907
- Current portion of long-term debt +€7,139
up €7,139 (+9.5%), from €75,417 to €82,556
- Gross operating margin +€96,005
up €96,005 (+193%), from €49,748 to €145,753
- Taxes +€21,636
up €21,636 (+140%), from €15,438 to €37,074
- Financial charges -€2,084
down €2,084 (-33.4%), from €6,247 to €4,163
- Other operating charges +€2,024
new in 2025: €2,024
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 | €569,815 | €606,247 | +€36,432 | +6.4% |
| Fixed assets | 21/28 | €502,148 | €501,258 | -€890 | -0.2% |
| Intangible fixed assets | 21 | €2,098 | €1,208 | -€890 | -42.4% |
| Financial fixed assets | 28 | €500,050 | €500,050 | = | 0.0% |
| Current assets | 29/58 | €67,667 | €104,989 | +€37,322 | +55.2% |
| Amounts receivable within one year | 40/41 | €52,325 | €71,494 | +€19,169 | +36.6% |
| Trade receivables | 40 | €48,038 | €67,206 | +€19,168 | +39.9% |
| Other amounts receivable | 41 | €4,287 | €4,288 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €15,342 | €33,495 | +€18,153 | +118% |
| Total equity and liabilities | 10/49 | €569,815 | €606,247 | +€36,432 | +6.4% |
| Equity | 10/15 | €242,373 | €343,975 | +€101,602 | +41.9% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | - | €100,000 | +€100,000 | |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €240,513 | €242,115 | +€1,602 | +0.7% |
| Amounts payable | 17/49 | €327,442 | €262,272 | -€65,170 | -19.9% |
| Amounts payable after more than one year | 17 | €147,267 | €70,961 | -€76,306 | -51.8% |
| Financial debts | 170/4 | €147,267 | €70,961 | -€76,306 | -51.8% |
| Amounts payable within one year | 42/48 | €166,379 | €176,515 | +€10,136 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €75,417 | €82,556 | +€7,139 | +9.5% |
| Trade debts | 44 | €3,349 | €3,139 | -€210 | -6.3% |
| Suppliers | 440/4 | €3,349 | €3,139 | -€210 | -6.3% |
| Taxes, remuneration and social security | 45 | €30,757 | €50,913 | +€20,156 | +65.5% |
| Taxes | 450/3 | €30,757 | €50,913 | +€20,156 | +65.5% |
| Other amounts payable | 47/48 | €56,856 | €39,907 | -€16,949 | -29.8% |
| Accrued charges and deferred income | 492/3 | €13,796 | €14,796 | +€1,000 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €890 | +€292 | +48.8% |
| Other operating charges | 640/8 | - | €2,024 | +€2,024 | |
| Gross operating margin | 9900 | €49,748 | €145,753 | +€96,005 | +193% |
| Operating profit (loss) | 9901 | €49,150 | €142,839 | +€93,689 | +191% |
| Financial charges | 65/66B | €6,247 | €4,163 | -€2,084 | -33.4% |
| Recurring financial charges | 65 | €6,247 | €4,163 | -€2,084 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €42,903 | €138,676 | +€95,773 | +223% |
| Income taxes | 67/77 | €15,438 | €37,074 | +€21,636 | +140% |
| Profit (loss) for the period | 9904 | €27,465 | €101,602 | +€74,137 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €27,465 | €101,602 | +€74,137 | +270% |
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 19 October 2026 via checked.be.