BRISS: 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.
BRISS
Largest movements
- Receivables within one year +€350,649
up €350,649 (+376.9%), from €93,034 to €443,683
of which Other amounts receivable: +€260,581
- Cash -€196,474
down €196,474 (-75.0%), from €261,944 to €65,470
mainly Receivables within one year (-€350,649) and Debts after one year (-€213,483)
- Profit (loss) carried forward +€335,993
up €335,993 (+80.3%), from €418,663 to €754,656
- Debts after one year -€213,483
down €213,483 (-2.7%), from €8.0m to €7.8m
- Gross operating margin +€66,633
up €66,633 (+124.1%), from €53,693 to €120,326
- Financial charges -€8,884
down €8,884 (-3.1%), from €290,824 to €281,940
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 | €11,848,282 | €12,015,896 | +€167,614 | +1.4% |
| Fixed assets | 21/28 | €11,490,465 | €11,502,109 | +€11,644 | +0.1% |
| Tangible fixed assets | 22/27 | €0 | €11,644 | +€11,644 | |
| Furniture and vehicles | 24 | €0 | €11,644 | +€11,644 | |
| Financial fixed assets | 28 | €11,490,465 | €11,490,465 | = | 0.0% |
| Current assets | 29/58 | €357,817 | €513,787 | +€155,970 | +43.6% |
| Amounts receivable within one year | 40/41 | €93,034 | €443,683 | +€350,649 | +376.9% |
| Trade receivables | 40 | €72,254 | €162,322 | +€90,068 | +124.7% |
| Other amounts receivable | 41 | €20,781 | €281,361 | +€260,581 | +1254.0% |
| Current investments | 50/53 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €261,944 | €65,470 | -€196,474 | -75.0% |
| Deferred charges and accrued income | 490/1 | €2,689 | €4,484 | +€1,795 | +66.8% |
| Total equity and liabilities | 10/49 | €11,848,282 | €12,015,896 | +€167,614 | +1.4% |
| Equity | 10/15 | €3,289,254 | €3,625,247 | +€335,993 | +10.2% |
| Contributions | 10/11 | €2,868,731 | €2,868,731 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €418,663 | €754,656 | +€335,993 | +80.3% |
| Amounts payable | 17/49 | €8,559,028 | €8,390,649 | -€168,379 | -2.0% |
| Amounts payable after more than one year | 17 | €7,977,408 | €7,763,924 | -€213,483 | -2.7% |
| Financial debts | 170/4 | €7,977,408 | €7,763,924 | -€213,483 | -2.7% |
| Amounts payable within one year | 42/48 | €431,623 | €473,690 | +€42,067 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €347,519 | €360,763 | +€13,244 | +3.8% |
| Trade debts | 44 | €64,614 | €66,586 | +€1,972 | +3.1% |
| Suppliers | 440/4 | €64,614 | €66,586 | +€1,972 | +3.1% |
| Taxes, remuneration and social security | 45 | €19,491 | €44,877 | +€25,386 | +130.2% |
| Taxes | 450/3 | €19,491 | €44,877 | +€25,386 | +130.2% |
| Other amounts payable | 47/48 | €0 | €1,465 | +€1,465 | |
| Accrued charges and deferred income | 492/3 | €149,998 | €153,035 | +€3,037 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €534 | +€319 | +148.6% |
| Other operating charges | 640/8 | €939 | €1,361 | +€423 | +45.0% |
| Gross operating margin | 9900 | €53,693 | €120,326 | +€66,633 | +124.1% |
| Operating profit (loss) | 9901 | €52,540 | €118,431 | +€65,891 | +125.4% |
| Financial income | 75/76B | €500,000 | €500,000 | = | 0.0% |
| Recurring financial income | 75 | €500,000 | €500,000 | = | 0.0% |
| Financial charges | 65/66B | €290,824 | €281,940 | -€8,884 | -3.1% |
| Recurring financial charges | 65 | €290,824 | €281,940 | -€8,884 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €261,716 | €336,491 | +€74,775 | +28.6% |
| Income taxes | 67/77 | €324 | €498 | +€174 | +53.6% |
| Profit (loss) for the period | 9904 | €261,392 | €335,993 | +€74,601 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €261,392 | €335,993 | +€74,601 | +28.5% |
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 1 October 2026 via checked.be.