Brisk-IT: 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.
Brisk-IT
Largest movements
- Cash +€9,633
up €9,633 (+23.2%), from €41,578 to €51,210
mainly Net result for the year (+€25,110) and Receivables within one year (+€6,267)
- Receivables within one year -€6,267
down €6,267 (-31.5%), from €19,869 to €13,601
of which Trade receivables: -€4,530
- Tangible fixed assets -€2,472
down €2,472 (-25.7%), from €9,633 to €7,161
of which Furniture and vehicles: -€2,463
- Deferred charges and accrued income +€1,644
up €1,644 (+130.7%), from €1,258 to €2,901
- Profit (loss) carried forward +€5,110
new in 2025: €5,110
- Short-term financial debts -€2,482
down €2,482 (-91.8%), from €2,704 to €223
of which Other loans: -€2,704
- Gross operating margin -€9,124
down €9,124 (-18.7%), from €48,813 to €39,689
- Depreciation -€2,759
down €2,759 (-40.6%), from €6,788 to €4,029
- Taxes -€1,350
down €1,350 (-15.2%), from €8,868 to €7,519
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 | €72,336 | €74,873 | +€2,537 | +3.5% |
| Fixed assets | 21/28 | €9,633 | €7,161 | -€2,472 | -25.7% |
| Tangible fixed assets | 22/27 | €9,633 | €7,161 | -€2,472 | -25.7% |
| Plant, machinery and equipment | 23 | €4,444 | €4,435 | -€9 | -0.2% |
| Furniture and vehicles | 24 | €5,189 | €2,725 | -€2,463 | -47.5% |
| Current assets | 29/58 | €62,704 | €67,713 | +€5,009 | +8.0% |
| Amounts receivable within one year | 40/41 | €19,869 | €13,601 | -€6,267 | -31.5% |
| Trade receivables | 40 | €17,650 | €13,120 | -€4,530 | -25.7% |
| Other amounts receivable | 41 | €2,218 | €481 | -€1,737 | -78.3% |
| Cash at bank and in hand | 54/58 | €41,578 | €51,210 | +€9,633 | +23.2% |
| Deferred charges and accrued income | 490/1 | €1,258 | €2,901 | +€1,644 | +130.7% |
| Total equity and liabilities | 10/49 | €72,336 | €74,873 | +€2,537 | +3.5% |
| Equity | 10/15 | €5,000 | €10,110 | +€5,110 | +102.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €5,110 | +€5,110 | |
| Amounts payable | 17/49 | €67,336 | €64,763 | -€2,573 | -3.8% |
| Amounts payable within one year | 42/48 | €67,032 | €64,459 | -€2,573 | -3.8% |
| Financial debts | 43 | €2,704 | €223 | -€2,482 | -91.8% |
| Credit institutions | 430/8 | - | €223 | +€223 | |
| Other loans | 439 | €2,704 | - | -€2,704 | |
| Trade debts | 44 | €1,640 | €2,043 | +€402 | +24.5% |
| Suppliers | 440/4 | €1,640 | €2,043 | +€402 | +24.5% |
| Taxes, remuneration and social security | 45 | €2,841 | €2,565 | -€276 | -9.7% |
| Taxes | 450/3 | €2,841 | €2,565 | -€276 | -9.7% |
| Other amounts payable | 47/48 | €59,846 | €59,629 | -€217 | -0.4% |
| Accrued charges and deferred income | 492/3 | €304 | €304 | = | 0.0% |
| Non-recurring operating income | 76A | - | €917 | +€917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,788 | €4,029 | -€2,759 | -40.6% |
| Other operating charges | 640/8 | €1,519 | €1,607 | +€88 | +5.8% |
| Gross operating margin | 9900 | €48,813 | €39,689 | -€9,124 | -18.7% |
| Operating profit (loss) | 9901 | €40,506 | €34,053 | -€6,453 | -15.9% |
| Financial income | 75/76B | €25 | €20 | -€5 | -20.0% |
| Recurring financial income | 75 | €25 | €20 | -€5 | -20.0% |
| Financial charges | 65/66B | €1,597 | €1,444 | -€152 | -9.5% |
| Recurring financial charges | 65 | €1,597 | €1,444 | -€152 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €38,934 | €32,629 | -€6,306 | -16.2% |
| Income taxes | 67/77 | €8,868 | €7,519 | -€1,350 | -15.2% |
| Profit (loss) for the period | 9904 | €30,066 | €25,110 | -€4,956 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,066 | €25,110 | -€4,956 | -16.5% |
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 7 October 2026 via checked.be.