BRISEE: 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.
BRISEE
Largest movements
- Receivables within one year +€16,307
up €16,307 (+21.4%), from €76,128 to €92,435
- Tangible fixed assets -€6,600
down €6,600 (-23.7%), from €27,817 to €21,217
of which Furniture and vehicles: -€3,925
- Stocks and contracts +€1,757
up €1,757 (+32.1%), from €5,482 to €7,239
- Profit (loss) carried forward +€7,153
up €7,153, from -€6,938 to €215
- Tax, wage and social debts +€6,892
up €6,892 (+32.9%), from €20,957 to €27,849
of which Taxes: +€5,414
- Reserves +€6,372
up €6,372 (+1,306%), from €488 to €6,860
of which Distributable reserves: +€5,000
- Trade debts -€5,506
down €5,506 (-6.6%), from €83,589 to €78,083
- Short-term financial debts -€2,972
down €2,972 (-37.3%), from €7,960 to €4,988
- Turnover +€20,320
up €20,320 (+8.2%), from €248,252 to €268,572
- Gross operating margin +€16,976
up €16,976 (+24.4%), from €69,590 to €86,566
- Staff costs +€6,085
up €6,085 (+12.0%), from €50,649 to €56,734
- Taxes +€2,941
up €2,941 (+670%), from €439 to €3,380
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 | €114,798 | €125,943 | +€11,145 | +9.7% |
| Fixed assets | 21/28 | €30,065 | €23,465 | -€6,600 | -22.0% |
| Tangible fixed assets | 22/27 | €27,817 | €21,217 | -€6,600 | -23.7% |
| Land and buildings | 22 | €6,133 | €4,858 | -€1,275 | -20.8% |
| Plant, machinery and equipment | 23 | €5,630 | €4,230 | -€1,400 | -24.9% |
| Furniture and vehicles | 24 | €16,054 | €12,129 | -€3,925 | -24.4% |
| Financial fixed assets | 28 | €2,248 | €2,248 | = | 0.0% |
| Current assets | 29/58 | €84,733 | €102,478 | +€17,745 | +20.9% |
| Stocks and contracts in progress | 3 | €5,482 | €7,239 | +€1,757 | +32.1% |
| Stocks | 30/36 | €5,482 | €7,239 | +€1,757 | +32.1% |
| Amounts receivable within one year | 40/41 | €76,128 | €92,435 | +€16,307 | +21.4% |
| Other amounts receivable | 41 | €76,128 | €92,435 | +€16,307 | +21.4% |
| Cash at bank and in hand | 54/58 | €2,928 | €2,609 | -€319 | -10.9% |
| Deferred charges and accrued income | 490/1 | €195 | €195 | = | 0.0% |
| Total equity and liabilities | 10/49 | €114,798 | €125,943 | +€11,145 | +9.7% |
| Equity | 10/15 | -€250 | €13,275 | +€13,525 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €488 | €6,860 | +€6,372 | +1,306% |
| Non-distributable reserves | 130/1 | €488 | €1,860 | +€1,372 | +281% |
| Reserves not available under the articles | 1311 | €488 | €1,860 | +€1,372 | +281% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€6,938 | €215 | +€7,153 | |
| Amounts payable | 17/49 | €115,048 | €112,668 | -€2,380 | -2.1% |
| Amounts payable within one year | 42/48 | €112,908 | €111,251 | -€1,657 | -1.5% |
| Financial debts | 43 | €7,960 | €4,988 | -€2,972 | -37.3% |
| Credit institutions | 430/8 | €7,960 | €4,988 | -€2,972 | -37.3% |
| Trade debts | 44 | €83,589 | €78,083 | -€5,506 | -6.6% |
| Suppliers | 440/4 | €83,589 | €78,083 | -€5,506 | -6.6% |
| Taxes, remuneration and social security | 45 | €20,957 | €27,849 | +€6,892 | +32.9% |
| Taxes | 450/3 | €12,922 | €18,336 | +€5,414 | +41.9% |
| Remuneration and social security | 454/9 | €8,035 | €9,513 | +€1,478 | +18.4% |
| Other amounts payable | 47/48 | €402 | €331 | -€71 | -17.7% |
| Accrued charges and deferred income | 492/3 | €2,140 | €1,417 | -€723 | -33.8% |
| Turnover | 70 | €248,252 | €268,572 | +€20,320 | +8.2% |
| Non-recurring operating income | 76A | €4,072 | - | -€4,072 | |
| Goods, raw materials, services and sundry goods | 60/61 | €188,301 | €187,044 | -€1,257 | -0.7% |
| Remuneration, social security and pensions | 62 | €50,649 | €56,734 | +€6,085 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,956 | €6,600 | +€644 | +10.8% |
| Other operating charges | 640/8 | €4,018 | €2,260 | -€1,758 | -43.8% |
| Gross operating margin | 9900 | €69,590 | €86,566 | +€16,976 | +24.4% |
| Operating profit (loss) | 9901 | €8,967 | €20,972 | +€12,005 | +134% |
| Financial income | 75/76B | €2 | €3 | +€1 | +50.0% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +50.0% |
| Financial charges | 65/66B | €5,155 | €4,070 | -€1,085 | -21.0% |
| Recurring financial charges | 65 | €2,807 | €2,474 | -€333 | -11.9% |
| Non-recurring financial charges | 66B | €2,348 | €1,596 | -€752 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €3,814 | €16,905 | +€13,091 | +343% |
| Income taxes | 67/77 | €439 | €3,380 | +€2,941 | +670% |
| Profit (loss) for the period | 9904 | €3,375 | €13,525 | +€10,150 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €3,375 | €13,525 | +€10,150 | +301% |
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 13 October 2026 via checked.be.