BRISEIS: 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.
BRISEIS
Largest movements
- Cash +€98,321
up €98,321 (+38.9%), from €252,808 to €351,130
mainly Net result for the year (+€82,458) and Receivables within one year (+€50,854)
- Receivables within one year -€50,854
down €50,854 (-36.5%), from €139,139 to €88,285
of which Other amounts receivable: -€77,390
- Profit (loss) carried forward +€82,458
up €82,458 (+60.9%), from -€135,450 to -€52,992
- Trade debts -€29,645
down €29,645 (-60.6%), from €48,939 to €19,294
- Financial charges -€250,111
down €250,111 (-99.9%), from €250,380 to €269
of which Non-recurring financial charges: -€250,000
- Financial income -€70,080
down €70,080 (-70.1%), from €99,919 to €29,839
of which Financial income: -€99,919
- Gross operating margin +€49,964
up €49,964 (+95.1%), from €52,541 to €102,505
- Taxes +€12,558
up €12,558 (+231.4%), from €5,427 to €17,985
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 | €1,905,191 | €1,937,286 | +€32,095 | +1.7% |
| Fixed assets | 21/28 | €1,503,540 | €1,496,277 | -€7,263 | -0.5% |
| Tangible fixed assets | 22/27 | €43,561 | €36,297 | -€7,263 | -16.7% |
| Land and buildings | 22 | €43,561 | €36,297 | -€7,263 | -16.7% |
| Financial fixed assets | 28 | €1,459,980 | €1,459,980 | = | 0.0% |
| Current assets | 29/58 | €401,650 | €441,009 | +€39,359 | +9.8% |
| Stocks and contracts in progress | 3 | €7,981 | €0 | -€7,981 | -100.0% |
| Stocks | 30/36 | €7,981 | €0 | -€7,981 | -100.0% |
| Amounts receivable within one year | 40/41 | €139,139 | €88,285 | -€50,854 | -36.5% |
| Trade receivables | 40 | €34,524 | €61,061 | +€26,536 | +76.9% |
| Other amounts receivable | 41 | €104,615 | €27,224 | -€77,390 | -74.0% |
| Cash at bank and in hand | 54/58 | €252,808 | €351,130 | +€98,321 | +38.9% |
| Deferred charges and accrued income | 490/1 | €1,721 | €1,594 | -€128 | -7.4% |
| Total equity and liabilities | 10/49 | €1,905,191 | €1,937,286 | +€32,095 | +1.7% |
| Equity | 10/15 | €1,442,216 | €1,524,674 | +€82,458 | +5.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,512,666 | €1,512,666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,970 | €22,970 | = | 0.0% |
| Legal reserve | 130 | €22,970 | €22,970 | = | 0.0% |
| Distributable reserves | 133 | €1,489,696 | €1,489,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,450 | -€52,992 | +€82,458 | +60.9% |
| Amounts payable | 17/49 | €462,975 | €412,611 | -€50,363 | -10.9% |
| Amounts payable within one year | 42/48 | €461,217 | €410,817 | -€50,400 | -10.9% |
| Trade debts | 44 | €48,939 | €19,294 | -€29,645 | -60.6% |
| Suppliers | 440/4 | €48,939 | €19,294 | -€29,645 | -60.6% |
| Taxes, remuneration and social security | 45 | €10,243 | €5,474 | -€4,769 | -46.6% |
| Taxes | 450/3 | €5,891 | €885 | -€5,005 | -85.0% |
| Remuneration and social security | 454/9 | €4,353 | €4,589 | +€236 | +5.4% |
| Other amounts payable | 47/48 | €402,035 | €386,050 | -€15,985 | -4.0% |
| Accrued charges and deferred income | 492/3 | €1,758 | €1,794 | +€36 | +2.1% |
| Remuneration, social security and pensions | 62 | €22,589 | €21,973 | -€616 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,263 | €7,263 | = | 0.0% |
| Other operating charges | 640/8 | €2,251 | €2,367 | +€116 | +5.1% |
| Non-recurring operating charges | 66A | - | €29 | +€29 | |
| Gross operating margin | 9900 | €52,541 | €102,505 | +€49,964 | +95.1% |
| Operating profit (loss) | 9901 | €20,438 | €70,873 | +€50,435 | +246.8% |
| Financial income | 75/76B | €99,919 | €29,839 | -€70,080 | -70.1% |
| Recurring financial income | 75 | €99,919 | €0 | -€99,919 | -100.0% |
| Non-recurring financial income | 76B | - | €29,839 | +€29,839 | |
| Financial charges | 65/66B | €250,380 | €269 | -€250,111 | -99.9% |
| Recurring financial charges | 65 | €380 | €269 | -€111 | -29.2% |
| Non-recurring financial charges | 66B | €250,000 | €0 | -€250,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€130,023 | €100,443 | +€230,466 | |
| Income taxes | 67/77 | €5,427 | €17,985 | +€12,558 | +231.4% |
| Profit (loss) for the period | 9904 | -€135,450 | €82,458 | +€217,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€135,450 | €82,458 | +€217,908 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.