BRIPA: 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.
BRIPA
Largest movements
- Tangible fixed assets -€28,617
down €28,617 (-4.2%), from €680,107 to €651,490
of which Land and buildings: -€26,510
- Cash +€13,062
up €13,062 (+231.7%), from €5,638 to €18,700
mainly Depreciation (+€33,082) and Net result for the year (+€13,971)
- Debts after one year -€26,575
down €26,575 (-5.1%), from €520,736 to €494,161
of which Financial debts: -€27,505
- Profit (loss) carried forward +€13,971
up €13,971 (+18.0%), from -€77,676 to -€63,705
- Gross operating margin +€10,779
up €10,779 (+20.4%), from €52,832 to €63,611
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 | €686,634 | €671,116 | -€15,518 | -2.3% |
| Fixed assets | 21/28 | €680,107 | €651,490 | -€28,617 | -4.2% |
| Tangible fixed assets | 22/27 | €680,107 | €651,490 | -€28,617 | -4.2% |
| Land and buildings | 22 | €670,519 | €644,009 | -€26,510 | -4.0% |
| Plant, machinery and equipment | 23 | €4,442 | €3,236 | -€1,206 | -27.1% |
| Furniture and vehicles | 24 | €5,146 | €4,245 | -€901 | -17.5% |
| Current assets | 29/58 | €6,527 | €19,626 | +€13,099 | +200.7% |
| Cash at bank and in hand | 54/58 | €5,638 | €18,700 | +€13,062 | +231.7% |
| Deferred charges and accrued income | 490/1 | €889 | €926 | +€37 | +4.2% |
| Total equity and liabilities | 10/49 | €686,634 | €671,116 | -€15,518 | -2.3% |
| Equity | 10/15 | €157,324 | €171,295 | +€13,971 | +8.9% |
| Contributions | 10/11 | €235,000 | €235,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,676 | -€63,705 | +€13,971 | +18.0% |
| Amounts payable | 17/49 | €529,310 | €499,821 | -€29,489 | -5.6% |
| Amounts payable after more than one year | 17 | €520,736 | €494,161 | -€26,575 | -5.1% |
| Financial debts | 170/4 | €515,126 | €487,621 | -€27,505 | -5.3% |
| Other amounts payable | 178/9 | €5,610 | €6,540 | +€930 | +16.6% |
| Amounts payable within one year | 42/48 | €7,209 | €5,260 | -€1,949 | -27.0% |
| Trade debts | 44 | €7,082 | €5,014 | -€2,068 | -29.2% |
| Suppliers | 440/4 | €7,082 | €5,014 | -€2,068 | -29.2% |
| Other amounts payable | 47/48 | €127 | €246 | +€119 | +93.7% |
| Accrued charges and deferred income | 492/3 | €1,365 | €400 | -€965 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,703 | €33,082 | +€379 | +1.2% |
| Other operating charges | 640/8 | €7,781 | €8,025 | +€244 | +3.1% |
| Gross operating margin | 9900 | €52,832 | €63,611 | +€10,779 | +20.4% |
| Operating profit (loss) | 9901 | €12,348 | €22,504 | +€10,156 | +82.2% |
| Financial income | 75/76B | €35 | €36 | +€1 | +2.9% |
| Recurring financial income | 75 | €35 | €36 | +€1 | +2.9% |
| Financial charges | 65/66B | €9,121 | €8,569 | -€552 | -6.1% |
| Recurring financial charges | 65 | €9,121 | €8,569 | -€552 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €3,262 | €13,971 | +€10,709 | +328.3% |
| Profit (loss) for the period | 9904 | €3,262 | €13,971 | +€10,709 | +328.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,262 | €13,971 | +€10,709 | +328.3% |
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 29 September 2026 via checked.be.