BRIS: 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.
BRIS
Largest movements
- Current investments -€92,590
down €92,590 (-50.0%), from €185,190 to €92,600
- Tangible fixed assets -€5,589
down €5,589 (-28.6%), from €19,523 to €13,933
of which Furniture and vehicles: -€18,889
- Reserves -€186,066
down €186,066 (-100.0%), from €186,066 to €0
- Other debts +€106,367
up €106,367 (+200126.3%), from €53 to €106,420
- Trade debts -€24,886
down €24,886 (-92.4%), from €26,944 to €2,057
- Tax, wage and social debts +€6,929
up €6,929 (+58.2%), from €11,913 to €18,842
- Depreciation -€22,695
down €22,695 (-87.4%), from €25,960 to €3,266
- Financial charges +€1,071
up €1,071 (+89.3%), from €1,199 to €2,270
- Gross operating margin +€1,019
up €1,019 (+1.7%), from €61,377 to €62,397
- Financial income +€892
up €892 (+33.3%), from €2,677 to €3,569
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 | €227,118 | €130,231 | -€96,887 | -42.7% |
| Fixed assets | 21/28 | €19,523 | €13,933 | -€5,589 | -28.6% |
| Tangible fixed assets | 22/27 | €19,523 | €13,933 | -€5,589 | -28.6% |
| Plant, machinery and equipment | 23 | - | €1,850 | +€1,850 | |
| Furniture and vehicles | 24 | €19,523 | €633 | -€18,889 | -96.8% |
| Other tangible fixed assets | 26 | - | €11,450 | +€11,450 | |
| Current assets | 29/58 | €207,595 | €116,297 | -€91,298 | -44.0% |
| Amounts receivable within one year | 40/41 | €16,426 | €17,371 | +€945 | +5.8% |
| Trade receivables | 40 | €14,070 | €16,215 | +€2,145 | +15.2% |
| Other amounts receivable | 41 | €2,356 | €1,156 | -€1,201 | -50.9% |
| Current investments | 50/53 | €185,190 | €92,600 | -€92,590 | -50.0% |
| Cash at bank and in hand | 54/58 | €3,506 | €5,266 | +€1,761 | +50.2% |
| Deferred charges and accrued income | 490/1 | €2,473 | €1,060 | -€1,414 | -57.2% |
| Total equity and liabilities | 10/49 | €227,118 | €130,231 | -€96,887 | -42.7% |
| Equity | 10/15 | €188,066 | €2,000 | -€186,066 | -98.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €186,066 | €0 | -€186,066 | -100.0% |
| Distributable reserves | 133 | €186,066 | €0 | -€186,066 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,052 | €128,231 | +€89,179 | +228.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €39,052 | €128,231 | +€89,179 | +228.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €142 | €911 | +€769 | +542.5% |
| Credit institutions | 430/8 | €61 | €875 | +€813 | +1325.4% |
| Other loans | 439 | €80 | €36 | -€44 | -55.0% |
| Trade debts | 44 | €26,944 | €2,057 | -€24,886 | -92.4% |
| Suppliers | 440/4 | €26,944 | €2,057 | -€24,886 | -92.4% |
| Taxes, remuneration and social security | 45 | €11,913 | €18,842 | +€6,929 | +58.2% |
| Taxes | 450/3 | €11,913 | €18,842 | +€6,929 | +58.2% |
| Other amounts payable | 47/48 | €53 | €106,420 | +€106,367 | +200126.3% |
| Non-recurring operating income | 76A | €2,733 | €25,083 | +€22,350 | +817.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,960 | €3,266 | -€22,695 | -87.4% |
| Other operating charges | 640/8 | €2,154 | €2,151 | -€2 | -0.1% |
| Gross operating margin | 9900 | €61,377 | €62,397 | +€1,019 | +1.7% |
| Operating profit (loss) | 9901 | €33,263 | €56,980 | +€23,716 | +71.3% |
| Financial income | 75/76B | €2,677 | €3,569 | +€892 | +33.3% |
| Recurring financial income | 75 | €2,677 | €3,569 | +€892 | +33.3% |
| Financial charges | 65/66B | €1,199 | €2,270 | +€1,071 | +89.3% |
| Recurring financial charges | 65 | €1,199 | €2,270 | +€1,071 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €34,742 | €58,279 | +€23,537 | +67.7% |
| Income taxes | 67/77 | €12,089 | €11,932 | -€157 | -1.3% |
| Profit (loss) for the period | 9904 | €22,653 | €46,346 | +€23,693 | +104.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,653 | €46,346 | +€23,693 | +104.6% |
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.