BRISBOIS: 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.
BRISBOIS
Largest movements
- Receivables within one year -€28,202
down €28,202 (-17.3%), from €163,431 to €135,229
of which Trade receivables: -€32,250
- Tangible fixed assets +€4,081
up €4,081 (+125.7%), from €3,247 to €7,328
of which Furniture and vehicles: +€3,066
- Profit (loss) carried forward -€44,529
down €44,529 (-50.8%), from €87,610 to €43,081
- Short-term financial debts +€30,652
up €30,652 (+190.4%), from €16,096 to €46,749
- Tax, wage and social debts -€25,691
down €25,691 (-67.1%), from €38,294 to €12,603
of which Taxes: -€17,191
- Other debts +€12,354
up €12,354 (+67.0%), from €18,433 to €30,786
- Turnover -€67,946
down €67,946 (-13.3%), from €509,348 to €441,403
- Gross operating margin -€57,332
down €57,332, from €18,263 to -€39,069
- Purchases and services -€10,566
down €10,566 (-2.1%), from €492,938 to €482,373
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 | €252,759 | €226,097 | -€26,663 | -10.5% |
| Fixed assets | 21/28 | €3,247 | €7,328 | +€4,081 | +125.7% |
| Tangible fixed assets | 22/27 | €3,247 | €7,328 | +€4,081 | +125.7% |
| Furniture and vehicles | 24 | €2,408 | €5,474 | +€3,066 | +127.3% |
| Other tangible fixed assets | 26 | €838 | €1,853 | +€1,015 | +121.1% |
| Current assets | 29/58 | €249,513 | €218,769 | -€30,744 | -12.3% |
| Amounts receivable within one year | 40/41 | €163,431 | €135,229 | -€28,202 | -17.3% |
| Trade receivables | 40 | €163,406 | €131,156 | -€32,250 | -19.7% |
| Other amounts receivable | 41 | €25 | €4,073 | +€4,048 | +16190.8% |
| Cash at bank and in hand | 54/58 | €776 | - | -€776 | |
| Deferred charges and accrued income | 490/1 | €85,305 | €83,540 | -€1,765 | -2.1% |
| Total equity and liabilities | 10/49 | €252,759 | €226,097 | -€26,663 | -10.5% |
| Equity | 10/15 | €174,610 | €130,081 | -€44,529 | -25.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €74,500 | €74,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €72,000 | €72,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,610 | €43,081 | -€44,529 | -50.8% |
| Amounts payable | 17/49 | €78,149 | €96,016 | +€17,866 | +22.9% |
| Amounts payable within one year | 42/48 | €78,149 | €96,016 | +€17,866 | +22.9% |
| Financial debts | 43 | €16,096 | €46,749 | +€30,652 | +190.4% |
| Credit institutions | 430/8 | €16,096 | €46,749 | +€30,652 | +190.4% |
| Trade debts | 44 | €5,326 | €5,877 | +€551 | +10.4% |
| Suppliers | 440/4 | €5,326 | €5,877 | +€551 | +10.4% |
| Taxes, remuneration and social security | 45 | €38,294 | €12,603 | -€25,691 | -67.1% |
| Taxes | 450/3 | €29,294 | €12,103 | -€17,191 | -58.7% |
| Remuneration and social security | 454/9 | €9,000 | €500 | -€8,500 | -94.4% |
| Other amounts payable | 47/48 | €18,433 | €30,786 | +€12,354 | +67.0% |
| Turnover | 70 | €509,348 | €441,403 | -€67,946 | -13.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €492,938 | €482,373 | -€10,566 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,124 | €2,801 | +€677 | +31.9% |
| Other operating charges | 640/8 | €476 | €1,018 | +€542 | +114.0% |
| Gross operating margin | 9900 | €18,263 | -€39,069 | -€57,332 | |
| Operating profit (loss) | 9901 | €15,664 | -€42,888 | -€58,551 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €1,181 | €1,036 | -€145 | -12.3% |
| Recurring financial charges | 65 | €1,181 | €1,036 | -€145 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €14,500 | -€43,924 | -€58,424 | |
| Income taxes | 67/77 | €5,316 | €605 | -€4,711 | -88.6% |
| Profit (loss) for the period | 9904 | €9,184 | -€44,529 | -€53,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,184 | -€44,529 | -€53,713 |
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 5 October 2026 via checked.be.