BRIRE MANAGEMENT: 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.
BRIRE MANAGEMENT
Largest movements
- Receivables within one year +€26,076
up €26,076 (+143%), from €18,196 to €44,272
of which Trade receivables: +€25,697
- Cash +€3,293
up €3,293 (+13.2%), from €24,975 to €28,268
mainly Net result for the year (+€23,674) and Tax, wage and social debts (+€7,018)
- Tangible fixed assets -€1,097
down €1,097 (-28.7%), from €3,821 to €2,724
of which Furniture and vehicles: -€580
- Profit (loss) carried forward +€23,674
up €23,674, from -€7,669 to €16,004
- Tax, wage and social debts +€7,018
up €7,018 (+112%), from €6,269 to €13,287
of which Remuneration and social security: +€4,074
- Other debts -€2,440
down €2,440 (-5.5%), from €44,514 to €42,074
- Taxes +€6,066
up €6,066 (+397%), from €1,527 to €7,593
- Depreciation -€3,442
down €3,442 (-75.8%), from €4,540 to €1,097
- Gross operating margin -€2,601
down €2,601 (-6.8%), from €38,311 to €35,710
- Write-downs +€2,400
new in 2024: €2,400
- Other operating charges -€641
down €641 (-45.0%), from €1,426 to €784
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,372 | €75,725 | +€28,353 | +59.9% |
| Fixed assets | 21/28 | €3,922 | €2,824 | -€1,097 | -28.0% |
| Tangible fixed assets | 22/27 | €3,821 | €2,724 | -€1,097 | -28.7% |
| Furniture and vehicles | 24 | €1,371 | €791 | -€580 | -42.3% |
| Other tangible fixed assets | 26 | €2,450 | €1,932 | -€517 | -21.1% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €43,450 | €72,900 | +€29,450 | +67.8% |
| Amounts receivable within one year | 40/41 | €18,196 | €44,272 | +€26,076 | +143% |
| Trade receivables | 40 | €17,920 | €43,617 | +€25,697 | +143% |
| Other amounts receivable | 41 | €276 | €655 | +€379 | +137% |
| Cash at bank and in hand | 54/58 | €24,975 | €28,268 | +€3,293 | +13.2% |
| Deferred charges and accrued income | 490/1 | €279 | €360 | +€81 | +29.0% |
| Total equity and liabilities | 10/49 | €47,372 | €75,725 | +€28,353 | +59.9% |
| Equity | 10/15 | -€7,569 | €16,104 | +€23,674 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,669 | €16,004 | +€23,674 | |
| Amounts payable | 17/49 | €54,941 | €59,620 | +€4,679 | +8.5% |
| Amounts payable within one year | 42/48 | €54,441 | €58,870 | +€4,429 | +8.1% |
| Trade debts | 44 | €3,659 | €3,509 | -€149 | -4.1% |
| Suppliers | 440/4 | €3,659 | €3,509 | -€149 | -4.1% |
| Taxes, remuneration and social security | 45 | €6,269 | €13,287 | +€7,018 | +112% |
| Taxes | 450/3 | €6,269 | €9,213 | +€2,944 | +47.0% |
| Remuneration and social security | 454/9 | - | €4,074 | +€4,074 | |
| Other amounts payable | 47/48 | €44,514 | €42,074 | -€2,440 | -5.5% |
| Accrued charges and deferred income | 492/3 | €500 | €750 | +€250 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,540 | €1,097 | -€3,442 | -75.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,400 | +€2,400 | |
| Other operating charges | 640/8 | €1,426 | €784 | -€641 | -45.0% |
| Gross operating margin | 9900 | €38,311 | €35,710 | -€2,601 | -6.8% |
| Operating profit (loss) | 9901 | €32,345 | €31,428 | -€917 | -2.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €63 | €161 | +€98 | +157% |
| Recurring financial charges | 65 | €63 | €161 | +€98 | +157% |
| Profit (loss) for the period before taxes | 9903 | €32,283 | €31,267 | -€1,016 | -3.1% |
| Income taxes | 67/77 | €1,527 | €7,593 | +€6,066 | +397% |
| Profit (loss) for the period | 9904 | €30,755 | €23,674 | -€7,082 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,755 | €23,674 | -€7,082 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.