BRISECOM: 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.
BRISECOM
Largest movements
- Cash +€271,500
up €271,500 (+345.8%), from €78,515 to €350,015
mainly Other debts (+€136,290) and Net result for the year (+€100,531)
- Tangible fixed assets -€173,242
down €173,242 (-15.2%), from €1.1m to €968,693
of which Land and buildings: -€172,173
- Debts after one year -€136,369
down €136,369 (-32.9%), from €414,304 to €277,935
- Other debts +€136,290
up €136,290 (+88.1%), from €154,738 to €291,027
- Reserves +€100,531
up €100,531 (+32.1%), from €313,397 to €413,928
of which Tax-exempt reserves: +€55,861
- Current portion of long-term debt -€16,290
down €16,290 (-15.9%), from €102,634 to €86,343
- Taxes -€32,941
down €32,941 (-59.5%), from €55,382 to €22,441
- Financial charges +€6,731
up €6,731 (+127.3%), from €5,289 to €12,020
- Depreciation -€4,789
down €4,789 (-4.8%), from €99,399 to €94,611
- Other operating charges +€3,905
up €3,905 (+35.4%), from €11,041 to €14,946
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 | €1,220,872 | €1,320,316 | +€99,444 | +8.1% |
| Fixed assets | 21/28 | €1,141,935 | €968,693 | -€173,242 | -15.2% |
| Tangible fixed assets | 22/27 | €1,141,935 | €968,693 | -€173,242 | -15.2% |
| Land and buildings | 22 | €1,140,527 | €968,353 | -€172,173 | -15.1% |
| Plant, machinery and equipment | 23 | €44 | - | -€44 | |
| Furniture and vehicles | 24 | €1,364 | €340 | -€1,024 | -75.1% |
| Current assets | 29/58 | €78,937 | €351,622 | +€272,686 | +345.4% |
| Amounts receivable within one year | 40/41 | €364 | - | -€364 | |
| Other amounts receivable | 41 | €364 | - | -€364 | |
| Cash at bank and in hand | 54/58 | €78,515 | €350,015 | +€271,500 | +345.8% |
| Deferred charges and accrued income | 490/1 | €58 | €1,608 | +€1,549 | +2657.9% |
| Total equity and liabilities | 10/49 | €1,220,872 | €1,320,316 | +€99,444 | +8.1% |
| Equity | 10/15 | €442,958 | €543,488 | +€100,531 | +22.7% |
| Contributions | 10/11 | €129,561 | €129,561 | = | 0.0% |
| Reserves | 13 | €313,397 | €413,928 | +€100,531 | +32.1% |
| Non-distributable reserves | 130/1 | €3,502 | €3,502 | = | 0.0% |
| Other | 1319 | €3,502 | €3,502 | = | 0.0% |
| Tax-exempt reserves | 132 | €183,362 | €239,223 | +€55,861 | +30.5% |
| Distributable reserves | 133 | €126,533 | €171,203 | +€44,670 | +35.3% |
| Provisions and deferred taxes | 16 | €94,417 | €99,169 | +€4,752 | +5.0% |
| Deferred taxes | 168 | €94,417 | €99,169 | +€4,752 | +5.0% |
| Amounts payable | 17/49 | €683,497 | €677,658 | -€5,839 | -0.9% |
| Amounts payable after more than one year | 17 | €414,304 | €277,935 | -€136,369 | -32.9% |
| Financial debts | 170/4 | €414,304 | €277,935 | -€136,369 | -32.9% |
| Amounts payable within one year | 42/48 | €269,192 | €397,123 | +€127,931 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €102,634 | €86,343 | -€16,290 | -15.9% |
| Trade debts | 44 | €439 | €1,478 | +€1,039 | +236.5% |
| Suppliers | 440/4 | €439 | €1,478 | +€1,039 | +236.5% |
| Taxes, remuneration and social security | 45 | €11,382 | €18,274 | +€6,893 | +60.6% |
| Taxes | 450/3 | €11,382 | €18,274 | +€6,893 | +60.6% |
| Other amounts payable | 47/48 | €154,738 | €291,027 | +€136,290 | +88.1% |
| Accrued charges and deferred income | 492/3 | - | €2,600 | +€2,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,399 | €94,611 | -€4,789 | -4.8% |
| Other operating charges | 640/8 | €11,041 | €14,946 | +€3,905 | +35.4% |
| Gross operating margin | 9900 | €250,528 | €249,276 | -€1,252 | -0.5% |
| Operating profit (loss) | 9901 | €140,088 | €139,719 | -€369 | -0.3% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €5,289 | €12,020 | +€6,731 | +127.3% |
| Recurring financial charges | 65 | €5,289 | €12,020 | +€6,731 | +127.3% |
| Profit (loss) for the period before taxes | 9903 | €134,799 | €127,723 | -€7,076 | -5.2% |
| Transfer from deferred taxes | 780 | €13,344 | €39,325 | +€25,982 | +194.7% |
| Transfer to deferred taxes | 680 | - | €44,078 | +€44,078 | |
| Income taxes | 67/77 | €55,382 | €22,441 | -€32,941 | -59.5% |
| Profit (loss) for the period | 9904 | €92,761 | €100,531 | +€7,770 | +8.4% |
| Transfer from tax-exempt reserves | 789 | €25,914 | €76,372 | +€50,457 | +194.7% |
| Transfer to tax-exempt reserves | 689 | - | €132,233 | +€132,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €118,675 | €44,670 | -€74,006 | -62.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.