BRIPA: 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.
BRIPA
Largest movements
- Cash +€116,278
new in 2025: €116,278
mainly Debts after one year (+€69,208) and Net result for the year (+€44,269)
- Tangible fixed assets +€64,217
new in 2025: €64,217
- Receivables within one year -€18,532
down €18,532 (-82.3%), from €22,526 to €3,994
of which Trade receivables: -€18,006
- Intangible fixed assets +€14,000
new in 2025: €14,000
- Stocks and contracts +€11,667
new in 2025: €11,667
- Debts after one year +€69,208
up €69,208 (+423549.1%), from €16 to €69,224
of which Financial debts: +€55,025
- Trade debts +€30,928
new in 2025: €30,928
- Other debts +€29,034
up €29,034 (+122.7%), from €23,664 to €52,698
- Reserves +€26,010
up €26,010 (+234.3%), from €11,100 to €37,110
- Tax, wage and social debts +€24,141
new in 2025: €24,141
of which Taxes: +€22,082
- Turnover +€292,683
new in 2025: €292,683
- Purchases and services +€181,010
up €181,010 (+19972.2%), from €906 to €181,916
- Gross operating margin +€111,673
up €111,673, from -€906 to €110,767
- Financial charges +€25,264
up €25,264 (+37153.0%), from €68 to €25,332
- Staff costs +€18,356
up €18,356, from -€292 to €18,064
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 | €22,526 | €220,106 | +€197,580 | +877.1% |
| Fixed assets | 21/28 | - | €87,517 | +€87,517 | |
| Intangible fixed assets | 21 | - | €14,000 | +€14,000 | |
| Tangible fixed assets | 22/27 | - | €64,217 | +€64,217 | |
| Plant, machinery and equipment | 23 | - | €64,217 | +€64,217 | |
| Financial fixed assets | 28 | - | €9,300 | +€9,300 | |
| Current assets | 29/58 | €22,526 | €132,589 | +€110,063 | +488.6% |
| Stocks and contracts in progress | 3 | - | €11,667 | +€11,667 | |
| Stocks | 30/36 | - | €11,667 | +€11,667 | |
| Amounts receivable within one year | 40/41 | €22,526 | €3,994 | -€18,532 | -82.3% |
| Trade receivables | 40 | €22,000 | €3,994 | -€18,006 | -81.8% |
| Other amounts receivable | 41 | €526 | - | -€526 | |
| Cash at bank and in hand | 54/58 | - | €116,278 | +€116,278 | |
| Deferred charges and accrued income | 490/1 | - | €650 | +€650 | |
| Total equity and liabilities | 10/49 | €22,526 | €220,106 | +€197,580 | +877.1% |
| Equity | 10/15 | -€1,155 | €43,114 | +€44,269 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €11,100 | €37,110 | +€26,010 | +234.3% |
| Distributable reserves | 133 | €11,100 | €37,110 | +€26,010 | +234.3% |
| Profit (loss) carried forward | 14 | -€18,255 | €4 | +€18,259 | |
| Amounts payable | 17/49 | €23,681 | €176,992 | +€153,311 | +647.4% |
| Amounts payable after more than one year | 17 | €16 | €69,224 | +€69,208 | +423549.1% |
| Financial debts | 170/4 | - | €55,025 | +€55,025 | |
| Trade debts | 175 | €16 | €14,199 | +€14,183 | +86799.4% |
| Amounts payable within one year | 42/48 | €23,664 | €107,767 | +€84,103 | +355.4% |
| Trade debts | 44 | - | €30,928 | +€30,928 | |
| Suppliers | 440/4 | - | €30,928 | +€30,928 | |
| Taxes, remuneration and social security | 45 | - | €24,141 | +€24,141 | |
| Taxes | 450/3 | - | €22,082 | +€22,082 | |
| Remuneration and social security | 454/9 | - | €2,059 | +€2,059 | |
| Other amounts payable | 47/48 | €23,664 | €52,698 | +€29,034 | +122.7% |
| Turnover | 70 | - | €292,683 | +€292,683 | |
| Goods, raw materials, services and sundry goods | 60/61 | €906 | €181,916 | +€181,010 | +19972.2% |
| Remuneration, social security and pensions | 62 | -€292 | €18,064 | +€18,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,090 | +€10,090 | |
| Other operating charges | 640/8 | €250 | €2,810 | +€2,560 | +1024.0% |
| Gross operating margin | 9900 | -€906 | €110,767 | +€111,673 | |
| Operating profit (loss) | 9901 | -€864 | €79,802 | +€80,667 | |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €68 | €25,332 | +€25,264 | +37153.0% |
| Recurring financial charges | 65 | €68 | €25,332 | +€25,264 | +37153.0% |
| Profit (loss) for the period before taxes | 9903 | -€932 | €54,505 | +€55,438 | |
| Income taxes | 67/77 | €865 | €10,236 | +€9,372 | +1083.7% |
| Profit (loss) for the period | 9904 | -€1,797 | €44,269 | +€46,066 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,797 | €44,269 | +€46,066 |
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 9 October 2026 via checked.be.