Brison - Hamaide: 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 - Hamaide
Largest movements
- Receivables within one year +€815,397
up €815,397 (+53.9%), from €1.5m to €2.3m
of which Other amounts receivable: +€1.3m
- Current investments -€252,469
no longer reported in 2025 (was €252,469)
- Cash -€188,298
down €188,298 (-71.7%), from €262,453 to €74,155
mainly Contributions, distributions and other (-€2.1m) and Receivables within one year (-€815,397)
- Stocks and contracts -€77,090
no longer reported in 2025 (was €77,090)
- Tangible fixed assets -€51,488
down €51,488 (-21.4%), from €241,139 to €189,652
- Other debts +€2.1m
new in 2025: €2.1m
- Profit (loss) carried forward -€1.2m
no longer reported in 2025 (was €1.2m)
- Trade debts -€492,544
down €492,544 (-96.4%), from €511,193 to €18,649
- Tax, wage and social debts -€88,053
down €88,053 (-83.4%), from €105,549 to €17,496
of which Taxes: -€79,702
- Reserves -€73,381
down €73,381 (-18.8%), from €391,313 to €317,932
of which Distributable reserves: -€73,381
- Gross operating margin +€795,893
up €795,893 (+221%), from €360,407 to €1.2m
- Taxes +€218,672
up €218,672 (+382%), from €57,268 to €275,940
- Financial income +€42,246
up €42,246 (+4,722%), from €895 to €43,141
- Staff costs -€39,889
down €39,889 (-45.6%), from €87,547 to €47,659
- Depreciation -€18,381
down €18,381 (-35.0%), from €52,560 to €34,179
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 | €2,393,918 | €2,595,397 | +€201,479 | +8.4% |
| Fixed assets | 21/28 | €278,304 | €189,757 | -€88,547 | -31.8% |
| Intangible fixed assets | 21 | €36,507 | - | -€36,507 | |
| Tangible fixed assets | 22/27 | €241,139 | €189,652 | -€51,488 | -21.4% |
| Land and buildings | 22 | €138,444 | €130,659 | -€7,785 | -5.6% |
| Plant, machinery and equipment | 23 | €28,309 | €16,985 | -€11,323 | -40.0% |
| Furniture and vehicles | 24 | €18,767 | - | -€18,767 | |
| Other tangible fixed assets | 26 | €55,619 | €42,008 | -€13,612 | -24.5% |
| Financial fixed assets | 28 | €658 | €105 | -€553 | -84.0% |
| Current assets | 29/58 | €2,115,615 | €2,405,641 | +€290,026 | +13.7% |
| Stocks and contracts in progress | 3 | €77,090 | - | -€77,090 | |
| Stocks | 30/36 | €77,090 | - | -€77,090 | |
| Amounts receivable within one year | 40/41 | €1,512,357 | €2,327,754 | +€815,397 | +53.9% |
| Trade receivables | 40 | €512,357 | €4,134 | -€508,223 | -99.2% |
| Other amounts receivable | 41 | €1,000,000 | €2,323,620 | +€1.3m | +132% |
| Current investments | 50/53 | €252,469 | - | -€252,469 | |
| Cash at bank and in hand | 54/58 | €262,453 | €74,155 | -€188,298 | -71.7% |
| Deferred charges and accrued income | 490/1 | €11,246 | €3,731 | -€7,515 | -66.8% |
| Total equity and liabilities | 10/49 | €2,393,918 | €2,595,397 | +€201,479 | +8.4% |
| Equity | 10/15 | €1,660,228 | €342,932 | -€1.3m | -79.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €391,313 | €317,932 | -€73,381 | -18.8% |
| Non-distributable reserves | 130/1 | €21,386 | €21,386 | = | 0.0% |
| Other | 1319 | €21,386 | €21,386 | = | 0.0% |
| Tax-exempt reserves | 132 | €295,120 | €295,120 | = | 0.0% |
| Distributable reserves | 133 | €74,807 | €1,426 | -€73,381 | -98.1% |
| Profit (loss) carried forward | 14 | €1,243,914 | - | -€1.2m | |
| Amounts payable | 17/49 | €733,691 | €2,252,465 | +€1.5m | +207% |
| Amounts payable after more than one year | 17 | €50,889 | €21,883 | -€29,006 | -57.0% |
| Financial debts | 170/4 | €50,889 | €21,883 | -€29,006 | -57.0% |
| Amounts payable within one year | 42/48 | €652,860 | €2,214,850 | +€1.6m | +239% |
| Current portion of amounts payable after more than one year | 42 | €36,119 | €29,006 | -€7,113 | -19.7% |
| Trade debts | 44 | €511,193 | €18,649 | -€492,544 | -96.4% |
| Suppliers | 440/4 | €511,193 | €18,649 | -€492,544 | -96.4% |
| Taxes, remuneration and social security | 45 | €105,549 | €17,496 | -€88,053 | -83.4% |
| Taxes | 450/3 | €97,198 | €17,496 | -€79,702 | -82.0% |
| Remuneration and social security | 454/9 | €8,351 | - | -€8,351 | |
| Other amounts payable | 47/48 | - | €2,149,699 | +€2.1m | |
| Accrued charges and deferred income | 492/3 | €29,941 | €15,732 | -€14,209 | -47.5% |
| Non-recurring operating income | 76A | €2 | €932,337 | +€932,336 | +58,637,462% |
| Remuneration, social security and pensions | 62 | €87,547 | €47,659 | -€39,889 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,560 | €34,179 | -€18,381 | -35.0% |
| Other operating charges | 640/8 | €9,502 | €6,350 | -€3,152 | -33.2% |
| Gross operating margin | 9900 | €360,407 | €1,156,300 | +€795,893 | +221% |
| Operating profit (loss) | 9901 | €210,797 | €1,068,112 | +€857,314 | +407% |
| Financial income | 75/76B | €895 | €43,141 | +€42,246 | +4,722% |
| Recurring financial income | 75 | €895 | €43,141 | +€42,246 | +4,722% |
| Financial charges | 65/66B | €856 | €2,909 | +€2,054 | +240% |
| Recurring financial charges | 65 | €856 | €2,581 | +€1,726 | +202% |
| Non-recurring financial charges | 66B | - | €328 | +€328 | |
| Profit (loss) for the period before taxes | 9903 | €210,837 | €1,108,343 | +€897,507 | +426% |
| Income taxes | 67/77 | €57,268 | €275,940 | +€218,672 | +382% |
| Profit (loss) for the period | 9904 | €153,568 | €832,403 | +€678,835 | +442% |
| Profit (loss) for the period to be appropriated | 9905 | €153,568 | €832,403 | +€678,835 | +442% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.