BRISKA: 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.
BRISKA
Largest movements
- Tangible fixed assets -€15,105
down €15,105 (-8.4%), from €180,351 to €165,247
of which Land and buildings: -€9,015
- Cash -€14,889
down €14,889 (-43.9%), from €33,927 to €19,038
mainly Net result for the year (-€20,914) and Debts after one year (-€14,889)
- Receivables within one year -€3,914
down €3,914 (-51.4%), from €7,610 to €3,695
of which Other amounts receivable: -€4,029
- Profit (loss) carried forward -€20,914
down €20,914, from €10,532 to -€10,381
- Debts after one year -€14,889
down €14,889 (-20.0%), from €74,368 to €59,479
- Gross operating margin -€22,719
down €22,719 (-78.9%), from €28,794 to €6,075
- Taxes -€1,454
down €1,454 (-88.2%), from €1,648 to €195
- Depreciation -€1,070
down €1,070 (-5.1%), from €20,811 to €19,741
- Financial charges -€737
down €737 (-14.5%), from €5,089 to €4,352
- Financial income -€298
down €298 (-82.5%), from €362 to €63
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 | €226,621 | €190,118 | -€36,503 | -16.1% |
| Fixed assets | 21/28 | €180,376 | €165,272 | -€15,105 | -8.4% |
| Tangible fixed assets | 22/27 | €180,351 | €165,247 | -€15,105 | -8.4% |
| Land and buildings | 22 | €160,623 | €151,608 | -€9,015 | -5.6% |
| Plant, machinery and equipment | 23 | €18,302 | €13,243 | -€5,059 | -27.6% |
| Furniture and vehicles | 24 | €1,426 | €396 | -€1,030 | -72.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €46,245 | €24,846 | -€21,398 | -46.3% |
| Stocks and contracts in progress | 3 | €1,458 | €0 | -€1,458 | -100.0% |
| Stocks | 30/36 | €1,458 | €0 | -€1,458 | -100.0% |
| Amounts receivable within one year | 40/41 | €7,610 | €3,695 | -€3,914 | -51.4% |
| Trade receivables | 40 | €1,178 | €1,293 | +€115 | +9.8% |
| Other amounts receivable | 41 | €6,432 | €2,402 | -€4,029 | -62.6% |
| Cash at bank and in hand | 54/58 | €33,927 | €19,038 | -€14,889 | -43.9% |
| Deferred charges and accrued income | 490/1 | €3,249 | €2,113 | -€1,136 | -35.0% |
| Total equity and liabilities | 10/49 | €226,621 | €190,118 | -€36,503 | -16.1% |
| Equity | 10/15 | €133,385 | €112,472 | -€20,914 | -15.7% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €60,453 | €60,453 | = | 0.0% |
| Distributable reserves | 133 | €60,453 | €60,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,532 | -€10,381 | -€20,914 | |
| Amounts payable | 17/49 | €93,236 | €77,646 | -€15,589 | -16.7% |
| Amounts payable after more than one year | 17 | €74,368 | €59,479 | -€14,889 | -20.0% |
| Financial debts | 170/4 | €74,368 | €59,479 | -€14,889 | -20.0% |
| Amounts payable within one year | 42/48 | €18,868 | €18,167 | -€700 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €15,622 | €14,684 | -€938 | -6.0% |
| Trade debts | 44 | €642 | €931 | +€289 | +45.1% |
| Suppliers | 440/4 | €642 | €931 | +€289 | +45.1% |
| Taxes, remuneration and social security | 45 | €2,604 | €1,455 | -€1,149 | -44.1% |
| Taxes | 450/3 | €2,604 | €1,455 | -€1,149 | -44.1% |
| Other amounts payable | 47/48 | - | €1,097 | +€1,097 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,811 | €19,741 | -€1,070 | -5.1% |
| Other operating charges | 640/8 | €2,505 | €2,763 | +€258 | +10.3% |
| Gross operating margin | 9900 | €28,794 | €6,075 | -€22,719 | -78.9% |
| Operating profit (loss) | 9901 | €5,477 | -€16,430 | -€21,907 | |
| Financial income | 75/76B | €362 | €63 | -€298 | -82.5% |
| Recurring financial income | 75 | €362 | €63 | -€298 | -82.5% |
| Financial charges | 65/66B | €5,089 | €4,352 | -€737 | -14.5% |
| Recurring financial charges | 65 | €5,089 | €4,352 | -€737 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €750 | -€20,719 | -€21,469 | |
| Income taxes | 67/77 | €1,648 | €195 | -€1,454 | -88.2% |
| Profit (loss) for the period | 9904 | -€899 | -€20,914 | -€20,015 | -2226.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€899 | -€20,914 | -€20,015 | -2226.9% |
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 9 October 2026 via checked.be.