BRISÉE: 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.
BRISÉE
Largest movements
- Tangible fixed assets -€18,432
down €18,432 (-13.1%), from €141,045 to €122,613
of which Land and buildings: -€12,506
- Stocks and contracts -€1,594
down €1,594 (-11.9%), from €13,415 to €11,822
- Profit (loss) carried forward -€24,340
down €24,340 (-30.0%), from -€81,150 to -€105,490
- Debts after one year -€21,129
down €21,129 (-18.1%), from €116,987 to €95,857
- Trade debts +€12,785
up €12,785 (+97.9%), from €13,053 to €25,838
- Other debts +€12,434
up €12,434 (+25.5%), from €48,806 to €61,240
- Gross operating margin -€8,479
down €8,479, from €7,288 to -€1,191
- Financial charges -€1,769
down €1,769 (-43.4%), from €4,080 to €2,311
of which Non-recurring financial charges: -€1,309
- Other operating charges +€343
up €343 (+14.1%), from €2,440 to €2,784
- Financial income -€273
down €273 (-31.6%), from €864 to €591
- Taxes +€213
new in 2025: €213
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 | €157,981 | €137,197 | -€20,784 | -13.2% |
| Fixed assets | 21/28 | €141,045 | €122,613 | -€18,432 | -13.1% |
| Tangible fixed assets | 22/27 | €141,045 | €122,613 | -€18,432 | -13.1% |
| Land and buildings | 22 | €125,011 | €112,505 | -€12,506 | -10.0% |
| Furniture and vehicles | 24 | €1,017 | €545 | -€472 | -46.4% |
| Leasing and similar rights | 25 | €14,485 | €9,297 | -€5,189 | -35.8% |
| Other tangible fixed assets | 26 | €532 | €266 | -€266 | -50.0% |
| Current assets | 29/58 | €16,936 | €14,584 | -€2,352 | -13.9% |
| Stocks and contracts in progress | 3 | €13,415 | €11,822 | -€1,594 | -11.9% |
| Stocks | 30/36 | €13,415 | €11,822 | -€1,594 | -11.9% |
| Amounts receivable within one year | 40/41 | €499 | €894 | +€394 | +79.0% |
| Trade receivables | 40 | - | €437 | +€437 | |
| Other amounts receivable | 41 | €499 | €456 | -€43 | -8.6% |
| Cash at bank and in hand | 54/58 | €1,207 | €832 | -€375 | -31.1% |
| Deferred charges and accrued income | 490/1 | €1,814 | €1,037 | -€777 | -42.8% |
| Total equity and liabilities | 10/49 | €157,981 | €137,197 | -€20,784 | -13.2% |
| Equity | 10/15 | -€49,408 | -€73,748 | -€24,340 | -49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,142 | €13,142 | = | 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% |
| Distributable reserves | 133 | €11,282 | €11,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,150 | -€105,490 | -€24,340 | -30.0% |
| Amounts payable | 17/49 | €207,390 | €210,946 | +€3,556 | +1.7% |
| Amounts payable after more than one year | 17 | €116,987 | €95,857 | -€21,129 | -18.1% |
| Financial debts | 170/4 | €116,987 | €95,857 | -€21,129 | -18.1% |
| Amounts payable within one year | 42/48 | €90,403 | €115,088 | +€24,685 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €21,882 | €21,129 | -€753 | -3.4% |
| Financial debts | 43 | €4,918 | €5,207 | +€289 | +5.9% |
| Credit institutions | 430/8 | €4,918 | €5,207 | +€289 | +5.9% |
| Trade debts | 44 | €13,053 | €25,838 | +€12,785 | +97.9% |
| Suppliers | 440/4 | €13,053 | €25,838 | +€12,785 | +97.9% |
| Taxes, remuneration and social security | 45 | €1,743 | €1,674 | -€69 | -4.0% |
| Taxes | 450/3 | €1,743 | €1,674 | -€69 | -4.0% |
| Other amounts payable | 47/48 | €48,806 | €61,240 | +€12,434 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,359 | €18,432 | +€73 | +0.4% |
| Other operating charges | 640/8 | €2,440 | €2,784 | +€343 | +14.1% |
| Gross operating margin | 9900 | €7,288 | -€1,191 | -€8,479 | |
| Operating profit (loss) | 9901 | -€13,511 | -€22,407 | -€8,896 | -65.8% |
| Financial income | 75/76B | €864 | €591 | -€273 | -31.6% |
| Recurring financial income | 75 | €864 | €591 | -€273 | -31.6% |
| Financial charges | 65/66B | €4,080 | €2,311 | -€1,769 | -43.4% |
| Recurring financial charges | 65 | €2,771 | €2,311 | -€460 | -16.6% |
| Non-recurring financial charges | 66B | €1,309 | €0 | -€1,309 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,727 | -€24,127 | -€7,400 | -44.2% |
| Income taxes | 67/77 | - | €213 | +€213 | |
| Profit (loss) for the period | 9904 | -€16,727 | -€24,340 | -€7,613 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,727 | -€24,340 | -€7,613 | -45.5% |
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 6 October 2026 via checked.be.