BriScar: 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.
BriScar
Largest movements
- Cash -€18,563
down €18,563 (-21.8%), from €85,083 to €66,521
mainly Other debts (-€36,290) and Trade debts (-€4,679)
- Deferred charges and accrued income +€2,528
up €2,528 (+119.9%), from €2,108 to €4,636
- Tangible fixed assets -€1,040
down €1,040 (-59.6%), from €1,744 to €704
of which Furniture and vehicles: -€1,040
- Other debts -€36,290
down €36,290 (-74.8%), from €48,529 to €12,239
- Reserves +€14,000
up €14,000 (+49.8%), from €28,085 to €42,085
- Profit (loss) carried forward +€6,317
up €6,317, from -€6,032 to €285
- Trade debts -€4,679
down €4,679 (-98.7%), from €4,742 to €63
- Tax, wage and social debts +€3,060
new in 2025: €3,060
- Gross operating margin +€39,796
up €39,796, from -€14,879 to €24,916
- Taxes +€3,149
up €3,149 (+5924.0%), from €53 to €3,202
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 | €89,584 | €71,992 | -€17,592 | -19.6% |
| Fixed assets | 21/28 | €1,844 | €704 | -€1,140 | -61.8% |
| Tangible fixed assets | 22/27 | €1,744 | €704 | -€1,040 | -59.6% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €1,744 | €704 | -€1,040 | -59.6% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €87,740 | €71,288 | -€16,452 | -18.8% |
| Amounts receivable within one year | 40/41 | €548 | €131 | -€418 | -76.2% |
| Trade receivables | 40 | €376 | €131 | -€245 | -65.2% |
| Other amounts receivable | 41 | €173 | - | -€173 | |
| Cash at bank and in hand | 54/58 | €85,083 | €66,521 | -€18,563 | -21.8% |
| Deferred charges and accrued income | 490/1 | €2,108 | €4,636 | +€2,528 | +119.9% |
| Total equity and liabilities | 10/49 | €89,584 | €71,992 | -€17,592 | -19.6% |
| Equity | 10/15 | €36,313 | €56,630 | +€20,317 | +55.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €28,085 | €42,085 | +€14,000 | +49.8% |
| Distributable reserves | 133 | €28,085 | €42,085 | +€14,000 | +49.8% |
| Profit (loss) carried forward | 14 | -€6,032 | €285 | +€6,317 | |
| Amounts payable | 17/49 | €53,271 | €15,362 | -€37,909 | -71.2% |
| Amounts payable within one year | 42/48 | €53,271 | €15,362 | -€37,909 | -71.2% |
| Trade debts | 44 | €4,742 | €63 | -€4,679 | -98.7% |
| Suppliers | 440/4 | €4,742 | €63 | -€4,679 | -98.7% |
| Taxes, remuneration and social security | 45 | - | €3,060 | +€3,060 | |
| Taxes | 450/3 | - | €3,060 | +€3,060 | |
| Other amounts payable | 47/48 | €48,529 | €12,239 | -€36,290 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €1,040 | -€6 | -0.6% |
| Other operating charges | 640/8 | €677 | €697 | +€20 | +3.0% |
| Gross operating margin | 9900 | -€14,879 | €24,916 | +€39,796 | |
| Operating profit (loss) | 9901 | -€16,602 | €23,179 | +€39,782 | |
| Financial income | 75/76B | €564 | €473 | -€90 | -16.0% |
| Recurring financial income | 75 | €564 | €473 | -€90 | -16.0% |
| Financial charges | 65/66B | €102 | €134 | +€32 | +31.2% |
| Recurring financial charges | 65 | €102 | €134 | +€32 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,140 | €23,519 | +€39,660 | |
| Income taxes | 67/77 | €53 | €3,202 | +€3,149 | +5924.0% |
| Profit (loss) for the period | 9904 | -€16,194 | €20,317 | +€36,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,194 | €20,317 | +€36,510 |
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 2 October 2026 via checked.be.