BRISACK CHAUFFAGE: 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.
BRISACK CHAUFFAGE
Largest movements
- Cash +€175,022
up €175,022 (+71.9%), from €243,273 to €418,296
mainly Net result for the year (+€167,031) and Other debts (+€95,281)
- Tangible fixed assets +€9,439
up €9,439 (+81.1%), from €11,634 to €21,073
of which Furniture and vehicles: +€10,207
- Receivables within one year +€5,321
up €5,321 (+32.1%), from €16,577 to €21,898
of which Trade receivables: +€4,351
- Other debts +€95,281
up €95,281 (+51.0%), from €186,734 to €282,015
- Profit (loss) carried forward +€67,031
up €67,031, from €0 to €67,031
- Tax, wage and social debts +€11,302
up €11,302 (+18.6%), from €60,891 to €72,194
of which Taxes: +€13,881
- Debts after one year +€9,760
up €9,760 (+304%), from €3,206 to €12,965
- Trade debts +€5,028
up €5,028 (+73.0%), from €6,892 to €11,920
- Gross operating margin +€85,156
up €85,156 (+37.3%), from €228,512 to €313,668
- Taxes +€18,988
up €18,988 (+44.2%), from €42,915 to €61,903
- Other operating charges +€10,503
up €10,503 (+532%), from €1,976 to €12,479
- Staff costs +€9,027
up €9,027 (+17.2%), from €52,600 to €61,627
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.
Derived cash bridge
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 | €280,297 | €469,581 | +€189,284 | +67.5% |
| Fixed assets | 21/28 | €11,634 | €21,073 | +€9,439 | +81.1% |
| Tangible fixed assets | 22/27 | €11,634 | €21,073 | +€9,439 | +81.1% |
| Plant, machinery and equipment | 23 | €4,306 | €3,539 | -€768 | -17.8% |
| Furniture and vehicles | 24 | €7,328 | €17,534 | +€10,207 | +139% |
| Current assets | 29/58 | €268,663 | €448,508 | +€179,845 | +66.9% |
| Stocks and contracts in progress | 3 | €6,000 | €7,090 | +€1,090 | +18.2% |
| Stocks | 30/36 | €6,000 | €7,090 | +€1,090 | +18.2% |
| Amounts receivable within one year | 40/41 | €16,577 | €21,898 | +€5,321 | +32.1% |
| Trade receivables | 40 | €5,768 | €10,120 | +€4,351 | +75.4% |
| Other amounts receivable | 41 | €10,809 | €11,778 | +€970 | +9.0% |
| Cash at bank and in hand | 54/58 | €243,273 | €418,296 | +€175,022 | +71.9% |
| Deferred charges and accrued income | 490/1 | €2,813 | €1,225 | -€1,588 | -56.5% |
| Total equity and liabilities | 10/49 | €280,297 | €469,581 | +€189,284 | +67.5% |
| Equity | 10/15 | €20,460 | €87,491 | +€67,031 | +328% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €67,031 | +€67,031 | |
| Amounts payable | 17/49 | €259,837 | €382,090 | +€122,253 | +47.1% |
| Amounts payable after more than one year | 17 | €3,206 | €12,965 | +€9,760 | +304% |
| Financial debts | 170/4 | €3,206 | €12,965 | +€9,760 | +304% |
| Amounts payable within one year | 42/48 | €256,631 | €369,124 | +€112,494 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €2,114 | €2,996 | +€883 | +41.8% |
| Trade debts | 44 | €6,892 | €11,920 | +€5,028 | +73.0% |
| Suppliers | 440/4 | €6,892 | €11,920 | +€5,028 | +73.0% |
| Taxes, remuneration and social security | 45 | €60,891 | €72,194 | +€11,302 | +18.6% |
| Taxes | 450/3 | €53,436 | €67,318 | +€13,881 | +26.0% |
| Remuneration and social security | 454/9 | €7,455 | €4,876 | -€2,579 | -34.6% |
| Other amounts payable | 47/48 | €186,734 | €282,015 | +€95,281 | +51.0% |
| Remuneration, social security and pensions | 62 | €52,600 | €61,627 | +€9,027 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,085 | €7,750 | -€335 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,976 | €12,479 | +€10,503 | +532% |
| Gross operating margin | 9900 | €228,512 | €313,668 | +€85,156 | +37.3% |
| Operating profit (loss) | 9901 | €165,852 | €231,812 | +€65,960 | +39.8% |
| Financial income | 75/76B | €2,104 | €2,623 | +€518 | +24.6% |
| Recurring financial income | 75 | €2,104 | €2,623 | +€518 | +24.6% |
| Financial charges | 65/66B | €3,520 | €5,501 | +€1,981 | +56.3% |
| Recurring financial charges | 65 | €3,520 | €5,501 | +€1,981 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €164,436 | €228,934 | +€64,498 | +39.2% |
| Income taxes | 67/77 | €42,915 | €61,903 | +€18,988 | +44.2% |
| Profit (loss) for the period | 9904 | €121,521 | €167,031 | +€45,510 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,521 | €167,031 | +€45,510 | +37.5% |
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 29 October 2026 via checked.be.