BRISON BEHEER: 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.
BRISON BEHEER
Largest movements
- Intangible fixed assets -€4,000
down €4,000 (-3.3%), from €120,000 to €116,000
- Profit (loss) carried forward +€8,700
up €8,700 (+16.4%), from €52,959 to €61,659
- Current portion of long-term debt -€5,086
down €5,086 (-100.0%), from €5,086 to €0
- Trade debts -€4,513
down €4,513 (-12.6%), from €35,743 to €31,231
- Gross operating margin +€31,346
up €31,346, from -€12,232 to €19,114
- Taxes +€20,647
up €20,647, from -€18,000 to €2,647
- Other operating charges +€5,076
new in 2025: €5,076
- Financial charges -€361
down €361 (-68.4%), from €527 to €167
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 | €316,245 | €307,932 | -€8,312 | -2.6% |
| Fixed assets | 21/28 | €281,596 | €274,996 | -€6,600 | -2.3% |
| Intangible fixed assets | 21 | €120,000 | €116,000 | -€4,000 | -3.3% |
| Tangible fixed assets | 22/27 | €161,348 | €158,748 | -€2,600 | -1.6% |
| Land and buildings | 22 | €161,348 | €158,748 | -€2,600 | -1.6% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €34,648 | €32,936 | -€1,712 | -4.9% |
| Amounts receivable within one year | 40/41 | €31,434 | €31,434 | = | 0.0% |
| Trade receivables | 40 | €31,434 | €31,434 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,215 | €1,502 | -€1,712 | -53.3% |
| Total equity and liabilities | 10/49 | €316,245 | €307,932 | -€8,312 | -2.6% |
| Equity | 10/15 | €200,575 | €206,275 | +€5,700 | +2.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Revaluation surpluses | 12 | €110,616 | €107,616 | -€3,000 | -2.7% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,959 | €61,659 | +€8,700 | +16.4% |
| Provisions and deferred taxes | 16 | €60,480 | €59,480 | -€1,000 | -1.7% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,000 | €10,000 | = | 0.0% |
| Deferred taxes | 168 | €50,480 | €49,480 | -€1,000 | -2.0% |
| Amounts payable | 17/49 | €55,189 | €42,177 | -€13,013 | -23.6% |
| Amounts payable within one year | 42/48 | €55,189 | €42,177 | -€13,013 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €5,086 | €0 | -€5,086 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €35,743 | €31,231 | -€4,513 | -12.6% |
| Suppliers | 440/4 | €35,743 | €31,231 | -€4,513 | -12.6% |
| Taxes, remuneration and social security | 45 | €2,500 | €0 | -€2,500 | -100.0% |
| Taxes | 450/3 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €11,860 | €10,946 | -€914 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,600 | €6,600 | = | 0.0% |
| Other operating charges | 640/8 | - | €5,076 | +€5,076 | |
| Gross operating margin | 9900 | -€12,232 | €19,114 | +€31,346 | |
| Operating profit (loss) | 9901 | -€18,832 | €7,438 | +€26,270 | |
| Financial income | 75/76B | €4,000 | €4,076 | +€76 | +1.9% |
| Recurring financial income | 75 | €4,000 | €4,076 | +€76 | +1.9% |
| Financial charges | 65/66B | €527 | €167 | -€361 | -68.4% |
| Recurring financial charges | 65 | €527 | €167 | -€361 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,359 | €11,347 | +€26,706 | |
| Income taxes | 67/77 | -€18,000 | €2,647 | +€20,647 | |
| Profit (loss) for the period | 9904 | €2,641 | €8,700 | +€6,059 | +229.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,641 | €8,700 | +€6,059 | +229.4% |
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 11 October 2026 via checked.be.