BRIQ: 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.
BRIQ
Largest movements
- Stocks and contracts +€645,698
up €645,698 (+42.9%), from €1.5m to €2.2m
- Cash +€192,116
up €192,116 (+66.2%), from €290,081 to €482,197
mainly Advances received (+€625,934) and Net result for the year (+€146,798)
- Advances received +€625,934
up €625,934 (+31.4%), from €2.0m to €2.6m
- Profit (loss) carried forward +€96,798
up €96,798 (+100.2%), from €96,612 to €193,410
- Other debts +€89,016
up €89,016 (+74.9%), from €118,795 to €207,811
- Tax, wage and social debts +€37,627
up €37,627 (+375.6%), from €10,018 to €47,645
of which Taxes: +€26,013
- Gross operating margin +€90,584
up €90,584 (+32.5%), from €278,519 to €369,103
- Taxes +€17,541
up €17,541 (+60.2%), from €29,121 to €46,663
- Staff costs +€17,108
up €17,108 (+15.2%), from €112,599 to €129,707
- Depreciation +€6,938
up €6,938 (+24.5%), from €28,363 to €35,301
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 | €2,570,902 | €3,434,554 | +€863,652 | +33.6% |
| Fixed assets | 21/28 | €557,606 | €550,100 | -€7,506 | -1.3% |
| Tangible fixed assets | 22/27 | €557,606 | €550,100 | -€7,506 | -1.3% |
| Land and buildings | 22 | €518,591 | €498,317 | -€20,274 | -3.9% |
| Plant, machinery and equipment | 23 | €457 | €1,698 | +€1,241 | +271.3% |
| Furniture and vehicles | 24 | €38,558 | €50,085 | +€11,527 | +29.9% |
| Current assets | 29/58 | €2,013,296 | €2,884,454 | +€871,158 | +43.3% |
| Stocks and contracts in progress | 3 | €1,505,605 | €2,151,302 | +€645,698 | +42.9% |
| Contracts in progress | 37 | €1,505,605 | €2,151,302 | +€645,698 | +42.9% |
| Amounts receivable within one year | 40/41 | €214,132 | €246,788 | +€32,656 | +15.3% |
| Trade receivables | 40 | €205,317 | €93,519 | -€111,798 | -54.5% |
| Other amounts receivable | 41 | €8,815 | €153,269 | +€144,454 | +1638.7% |
| Cash at bank and in hand | 54/58 | €290,081 | €482,197 | +€192,116 | +66.2% |
| Deferred charges and accrued income | 490/1 | €3,479 | €4,168 | +€689 | +19.8% |
| Total equity and liabilities | 10/49 | €2,570,902 | €3,434,554 | +€863,652 | +33.6% |
| Equity | 10/15 | €110,182 | €206,980 | +€96,798 | +87.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,170 | €1,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,170 | €1,170 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,170 | €1,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,612 | €193,410 | +€96,798 | +100.2% |
| Amounts payable | 17/49 | €2,460,720 | €3,227,575 | +€766,854 | +31.2% |
| Amounts payable after more than one year | 17 | €162,222 | €148,889 | -€13,333 | -8.2% |
| Financial debts | 170/4 | €162,222 | €148,889 | -€13,333 | -8.2% |
| Amounts payable within one year | 42/48 | €2,298,498 | €3,078,686 | +€780,187 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €13,333 | = | 0.0% |
| Financial debts | 43 | €1,126 | €174 | -€952 | -84.6% |
| Credit institutions | 430/8 | €1,126 | €174 | -€952 | -84.6% |
| Trade debts | 44 | €161,922 | €190,485 | +€28,563 | +17.6% |
| Suppliers | 440/4 | €161,922 | €190,485 | +€28,563 | +17.6% |
| Advances received on contracts in progress | 46 | €1,993,304 | €2,619,238 | +€625,934 | +31.4% |
| Taxes, remuneration and social security | 45 | €10,018 | €47,645 | +€37,627 | +375.6% |
| Taxes | 450/3 | €10,018 | €36,031 | +€26,013 | +259.7% |
| Remuneration and social security | 454/9 | - | €11,614 | +€11,614 | |
| Other amounts payable | 47/48 | €118,795 | €207,811 | +€89,016 | +74.9% |
| Remuneration, social security and pensions | 62 | €112,599 | €129,707 | +€17,108 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,363 | €35,301 | +€6,938 | +24.5% |
| Other operating charges | 640/8 | €3,685 | €3,756 | +€71 | +1.9% |
| Non-recurring operating charges | 66A | €2,911 | - | -€2,911 | |
| Gross operating margin | 9900 | €278,519 | €369,103 | +€90,584 | +32.5% |
| Operating profit (loss) | 9901 | €130,961 | €200,340 | +€69,379 | +53.0% |
| Financial income | 75/76B | €262 | €387 | +€125 | +47.8% |
| Recurring financial income | 75 | €262 | €387 | +€125 | +47.8% |
| Financial charges | 65/66B | €8,139 | €7,266 | -€873 | -10.7% |
| Recurring financial charges | 65 | €8,139 | €7,266 | -€873 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €123,084 | €193,461 | +€70,377 | +57.2% |
| Income taxes | 67/77 | €29,121 | €46,663 | +€17,541 | +60.2% |
| Profit (loss) for the period | 9904 | €93,962 | €146,798 | +€52,836 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,962 | €146,798 | +€52,836 | +56.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.