BRISK: 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.
BRISK
Largest movements
- Cash +€32,483
up €32,483 (+158%), from €20,543 to €53,026
mainly Net result for the year (+€29,158) and Trade debts (+€6,481)
- Tangible fixed assets -€3,765
down €3,765 (-25.0%), from €15,041 to €11,276
of which Furniture and vehicles: -€1,940
- Receivables within one year -€2,165
down €2,165 (-5.1%), from €42,831 to €40,666
of which Other amounts receivable: -€5,187
- Deferred charges and accrued income +€2,005
up €2,005 (+229%), from €877 to €2,882
- Profit (loss) carried forward +€30,584
up €30,584 (+497%), from €6,148 to €36,732
- Tax, wage and social debts -€7,117
down €7,117 (-20.6%), from €34,507 to €27,390
- Trade debts +€6,481
up €6,481 (+1,145%), from €566 to €7,047
- Reserves -€1,426
down €1,426 (-4.5%), from €31,426 to €30,000
- Gross operating margin +€30,317
up €30,317 (+190%), from €15,986 to €46,303
- Taxes +€6,418
up €6,418 (+152%), from €4,209 to €10,626
- Depreciation +€470
up €470 (+14.3%), from €3,295 to €3,765
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 | €79,292 | €107,849 | +€28,557 | +36.0% |
| Fixed assets | 21/28 | €15,041 | €11,276 | -€3,765 | -25.0% |
| Tangible fixed assets | 22/27 | €15,041 | €11,276 | -€3,765 | -25.0% |
| Plant, machinery and equipment | 23 | €7,524 | €5,700 | -€1,824 | -24.2% |
| Furniture and vehicles | 24 | €7,516 | €5,576 | -€1,940 | -25.8% |
| Current assets | 29/58 | €64,251 | €96,573 | +€32,322 | +50.3% |
| Amounts receivable within one year | 40/41 | €42,831 | €40,666 | -€2,165 | -5.1% |
| Trade receivables | 40 | €32,233 | €35,255 | +€3,022 | +9.4% |
| Other amounts receivable | 41 | €10,598 | €5,411 | -€5,187 | -48.9% |
| Cash at bank and in hand | 54/58 | €20,543 | €53,026 | +€32,483 | +158% |
| Deferred charges and accrued income | 490/1 | €877 | €2,882 | +€2,005 | +229% |
| Total equity and liabilities | 10/49 | €79,292 | €107,849 | +€28,557 | +36.0% |
| Equity | 10/15 | €42,574 | €71,732 | +€29,158 | +68.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,426 | €30,000 | -€1,426 | -4.5% |
| Distributable reserves | 133 | €31,426 | €30,000 | -€1,426 | -4.5% |
| Profit (loss) carried forward | 14 | €6,148 | €36,732 | +€30,584 | +497% |
| Amounts payable | 17/49 | €36,718 | €36,117 | -€600 | -1.6% |
| Amounts payable within one year | 42/48 | €35,073 | €34,437 | -€635 | -1.8% |
| Trade debts | 44 | €566 | €7,047 | +€6,481 | +1,145% |
| Suppliers | 440/4 | €566 | €7,047 | +€6,481 | +1,145% |
| Taxes, remuneration and social security | 45 | €34,507 | €27,390 | -€7,117 | -20.6% |
| Taxes | 450/3 | €34,507 | €27,390 | -€7,117 | -20.6% |
| Accrued charges and deferred income | 492/3 | €1,645 | €1,680 | +€35 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €3,765 | +€470 | +14.3% |
| Other operating charges | 640/8 | €572 | €950 | +€378 | +66.0% |
| Gross operating margin | 9900 | €15,986 | €46,303 | +€30,317 | +190% |
| Operating profit (loss) | 9901 | €12,119 | €41,588 | +€29,469 | +243% |
| Financial income | 75/76B | €749 | €434 | -€315 | -42.0% |
| Recurring financial income | 75 | €749 | €434 | -€315 | -42.0% |
| Financial charges | 65/66B | €2,512 | €2,238 | -€274 | -10.9% |
| Recurring financial charges | 65 | €2,512 | €2,238 | -€274 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €10,356 | €39,784 | +€29,428 | +284% |
| Income taxes | 67/77 | €4,209 | €10,626 | +€6,418 | +152% |
| Profit (loss) for the period | 9904 | €6,148 | €29,158 | +€23,010 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €6,148 | €29,158 | +€23,010 | +374% |
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 20 October 2026 via checked.be.