BRISTECA: 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.
BRISTECA
Largest movements
- Tangible fixed assets -€94,872
down €94,872 (-6.9%), from €1.4m to €1.3m
of which Land and buildings: -€94,872
- Debts after one year -€87,729
down €87,729 (-8.5%), from €1.0m to €941,864
- Other debts +€33,942
up €33,942 (+8.3%), from €406,624 to €440,566
- Profit (loss) carried forward -€31,594
down €31,594 (-11.5%), from -€275,891 to -€307,486
- Gross operating margin -€26,414
down €26,414 (-20.9%), from €126,318 to €99,904
- Other operating charges +€21,943
new in 2025: €21,943
- Financial charges -€2,477
down €2,477 (-14.4%), from €17,160 to €14,683
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 | €1,390,532 | €1,303,345 | -€87,187 | -6.3% |
| Fixed assets | 21/28 | €1,381,732 | €1,286,860 | -€94,872 | -6.9% |
| Tangible fixed assets | 22/27 | €1,381,732 | €1,286,860 | -€94,872 | -6.9% |
| Land and buildings | 22 | €1,354,431 | €1,259,559 | -€94,872 | -7.0% |
| Other tangible fixed assets | 26 | €27,301 | €27,301 | = | 0.0% |
| Current assets | 29/58 | €8,800 | €16,485 | +€7,685 | +87.3% |
| Cash at bank and in hand | 54/58 | €8,800 | €16,485 | +€7,685 | +87.3% |
| Total equity and liabilities | 10/49 | €1,390,532 | €1,303,345 | -€87,187 | -6.3% |
| Equity | 10/15 | -€142,474 | -€174,068 | -€31,594 | -22.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €113,418 | €113,418 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113,418 | €113,418 | = | 0.0% |
| Reserves not available under the articles | 1311 | €113,418 | €113,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€275,891 | -€307,486 | -€31,594 | -11.5% |
| Amounts payable | 17/49 | €1,533,006 | €1,477,413 | -€55,592 | -3.6% |
| Amounts payable after more than one year | 17 | €1,029,593 | €941,864 | -€87,729 | -8.5% |
| Financial debts | 170/4 | €1,029,593 | €941,864 | -€87,729 | -8.5% |
| Amounts payable within one year | 42/48 | €503,412 | €535,549 | +€32,136 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €94,974 | €94,983 | +€9 | 0.0% |
| Trade debts | 44 | €1,815 | - | -€1,815 | |
| Suppliers | 440/4 | €1,815 | - | -€1,815 | |
| Other amounts payable | 47/48 | €406,624 | €440,566 | +€33,942 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,872 | €94,872 | = | 0.0% |
| Other operating charges | 640/8 | - | €21,943 | +€21,943 | |
| Gross operating margin | 9900 | €126,318 | €99,904 | -€26,414 | -20.9% |
| Operating profit (loss) | 9901 | €31,446 | -€16,911 | -€48,357 | |
| Financial charges | 65/66B | €17,160 | €14,683 | -€2,477 | -14.4% |
| Recurring financial charges | 65 | €17,160 | €14,683 | -€2,477 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €14,286 | -€31,594 | -€45,881 | |
| Profit (loss) for the period | 9904 | €14,286 | -€31,594 | -€45,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,286 | -€31,594 | -€45,881 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.