BRISON: 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.
BRISON
Largest movements
- Receivables within one year -€4,796
down €4,796 (-52.8%), from €9,079 to €4,283
- Tangible fixed assets -€3,770
down €3,770 (-53.0%), from €7,108 to €3,338
of which Plant, machinery and equipment: -€2,274
- Cash -€3,751
down €3,751 (-33.0%), from €11,355 to €7,604
mainly Net result for the year (-€12,855) and Debts after one year (-€8,915)
- Financial fixed assets +€300
new in 2025: €300
- Profit (loss) carried forward -€12,855
down €12,855 (-22.9%), from -€56,127 to -€68,982
- Debts after one year -€8,915
down €8,915 (-16.9%), from €52,830 to €43,915
- Tax, wage and social debts +€8,769
up €8,769 (+246.2%), from €3,562 to €12,330
of which Taxes: +€9,109
- Other debts +€1,016
new in 2025: €1,016
- Gross operating margin -€14,440
down €14,440 (-86.2%), from €16,752 to €2,312
- Taxes +€10,079
new in 2025: €10,079
- Depreciation +€582
up €582 (+18.3%), from €3,188 to €3,770
- Other operating charges -€221
down €221 (-18.0%), from €1,223 to €1,002
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 | €28,857 | €16,672 | -€12,185 | -42.2% |
| Fixed assets | 21/28 | €7,108 | €3,638 | -€3,470 | -48.8% |
| Tangible fixed assets | 22/27 | €7,108 | €3,338 | -€3,770 | -53.0% |
| Plant, machinery and equipment | 23 | €3,489 | €1,215 | -€2,274 | -65.2% |
| Furniture and vehicles | 24 | €3,618 | €2,123 | -€1,496 | -41.3% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €21,750 | €13,035 | -€8,715 | -40.1% |
| Amounts receivable within one year | 40/41 | €9,079 | €4,283 | -€4,796 | -52.8% |
| Trade receivables | 40 | €9,079 | €4,283 | -€4,796 | -52.8% |
| Cash at bank and in hand | 54/58 | €11,355 | €7,604 | -€3,751 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,316 | €1,148 | -€168 | -12.8% |
| Total equity and liabilities | 10/49 | €28,857 | €16,672 | -€12,185 | -42.2% |
| Equity | 10/15 | -€32,605 | -€45,460 | -€12,855 | -39.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,931 | €4,931 | = | 0.0% |
| Distributable reserves | 133 | €4,931 | €4,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,127 | -€68,982 | -€12,855 | -22.9% |
| Amounts payable | 17/49 | €61,462 | €62,132 | +€670 | +1.1% |
| Amounts payable after more than one year | 17 | €52,830 | €43,915 | -€8,915 | -16.9% |
| Other amounts payable | 178/9 | €52,830 | €43,915 | -€8,915 | -16.9% |
| Amounts payable within one year | 42/48 | €8,632 | €18,217 | +€9,585 | +111.0% |
| Trade debts | 44 | €5,070 | €4,871 | -€200 | -3.9% |
| Suppliers | 440/4 | €5,070 | €4,871 | -€200 | -3.9% |
| Taxes, remuneration and social security | 45 | €3,562 | €12,330 | +€8,769 | +246.2% |
| Taxes | 450/3 | €3,221 | €12,330 | +€9,109 | +282.8% |
| Remuneration and social security | 454/9 | €340 | - | -€340 | |
| Other amounts payable | 47/48 | - | €1,016 | +€1,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,188 | €3,770 | +€582 | +18.3% |
| Other operating charges | 640/8 | €1,223 | €1,002 | -€221 | -18.0% |
| Gross operating margin | 9900 | €16,752 | €2,312 | -€14,440 | -86.2% |
| Operating profit (loss) | 9901 | €12,341 | -€2,460 | -€14,801 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €244 | €316 | +€72 | +29.7% |
| Recurring financial charges | 65 | €244 | €316 | +€72 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €12,107 | -€2,776 | -€14,883 | |
| Income taxes | 67/77 | - | €10,079 | +€10,079 | |
| Profit (loss) for the period | 9904 | €12,107 | -€12,855 | -€24,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,107 | -€12,855 | -€24,962 |
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 29 September 2026 via checked.be.