BRIQS: 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.
BRIQS
Largest movements
- Cash -€123,427
down €123,427 (-83.2%), from €148,318 to €24,891
mainly Trade debts (-€71,518) and Other debts (-€52,335)
- Receivables within one year -€12,602
down €12,602 (-99.9%), from €12,617 to €15
- Trade debts -€71,518
down €71,518 (-91.5%), from €78,179 to €6,661
- Other debts -€52,335
no longer reported in 2025 (was €52,335)
- Tax, wage and social debts -€9,348
down €9,348 (-86.4%), from €10,821 to €1,473
- Profit (loss) carried forward -€2,828
new in 2025: -€2,828
- Gross operating margin -€11,037
down €11,037, from €8,703 to -€2,334
- Financial charges -€1,772
down €1,772 (-93.1%), from €1,904 to €131
- Taxes -€1,510
no longer reported in 2025 (was €1,510)
- Financial income -€913
down €913 (-85.3%), from €1,069 to €157
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 | €161,335 | €25,305 | -€136,029 | -84.3% |
| Fixed assets | 21/28 | €400 | €400 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €160,935 | €24,905 | -€136,029 | -84.5% |
| Amounts receivable within one year | 40/41 | €12,617 | €15 | -€12,602 | -99.9% |
| Other amounts receivable | 41 | €12,617 | €15 | -€12,602 | -99.9% |
| Cash at bank and in hand | 54/58 | €148,318 | €24,891 | -€123,427 | -83.2% |
| Total equity and liabilities | 10/49 | €161,335 | €25,305 | -€136,029 | -84.3% |
| Equity | 10/15 | €20,000 | €17,172 | -€2,828 | -14.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,828 | -€2,828 | |
| Amounts payable | 17/49 | €141,335 | €8,134 | -€133,201 | -94.2% |
| Amounts payable within one year | 42/48 | €141,335 | €8,134 | -€133,201 | -94.2% |
| Trade debts | 44 | €78,179 | €6,661 | -€71,518 | -91.5% |
| Suppliers | 440/4 | €78,179 | €6,661 | -€71,518 | -91.5% |
| Taxes, remuneration and social security | 45 | €10,821 | €1,473 | -€9,348 | -86.4% |
| Taxes | 450/3 | €10,821 | €1,473 | -€9,348 | -86.4% |
| Other amounts payable | 47/48 | €52,335 | - | -€52,335 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €8,703 | -€2,334 | -€11,037 | |
| Operating profit (loss) | 9901 | €8,197 | -€2,854 | -€11,051 | |
| Financial income | 75/76B | €1,069 | €157 | -€913 | -85.3% |
| Recurring financial income | 75 | €1,069 | €157 | -€913 | -85.3% |
| Financial charges | 65/66B | €1,904 | €131 | -€1,772 | -93.1% |
| Recurring financial charges | 65 | €1,904 | €131 | -€1,772 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €7,363 | -€2,828 | -€10,191 | |
| Income taxes | 67/77 | €1,510 | - | -€1,510 | |
| Profit (loss) for the period | 9904 | €5,853 | -€2,828 | -€8,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,853 | -€2,828 | -€8,681 |
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 3 October 2026 via checked.be.