Bristen: 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.
Bristen
Largest movements
- Tangible fixed assets -€19,671
down €19,671 (-8.8%), from €222,587 to €202,915
of which Land and buildings: -€20,630
- Receivables within one year +€9,490
up €9,490 (+295%), from €3,215 to €12,705
of which Trade receivables: +€11,003
- Cash +€4,052
up €4,052 (+7.2%), from €56,163 to €60,214
mainly Depreciation (+€20,979) and Net result for the year (+€13,171)
- Debts after one year -€16,716
down €16,716 (-23.9%), from €69,919 to €53,203
- Reserves +€12,338
up €12,338 (+8.8%), from €140,431 to €152,769
of which Distributable reserves: +€12,338
- Depreciation -€3,860
down €3,860 (-15.5%), from €24,839 to €20,979
- Gross operating margin +€1,975
up €1,975 (+4.4%), from €45,110 to €47,085
- Taxes +€976
up €976 (+22.7%), from €4,301 to €5,277
- Financial charges -€682
down €682 (-13.3%), from €5,146 to €4,463
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 | €283,298 | €279,141 | -€4,156 | -1.5% |
| Fixed assets | 21/28 | €222,697 | €203,025 | -€19,671 | -8.8% |
| Tangible fixed assets | 22/27 | €222,587 | €202,915 | -€19,671 | -8.8% |
| Land and buildings | 22 | €222,587 | €201,957 | -€20,630 | -9.3% |
| Furniture and vehicles | 24 | - | €959 | +€959 | |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €60,601 | €76,116 | +€15,515 | +25.6% |
| Amounts receivable within one year | 40/41 | €3,215 | €12,705 | +€9,490 | +295% |
| Trade receivables | 40 | €1,702 | €12,705 | +€11,003 | +646% |
| Other amounts receivable | 41 | €1,513 | - | -€1,513 | |
| Cash at bank and in hand | 54/58 | €56,163 | €60,214 | +€4,052 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,223 | €3,197 | +€1,974 | +161% |
| Total equity and liabilities | 10/49 | €283,298 | €279,141 | -€4,156 | -1.5% |
| Equity | 10/15 | €185,431 | €197,769 | +€12,338 | +6.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €140,431 | €152,769 | +€12,338 | +8.8% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €135,931 | €148,269 | +€12,338 | +9.1% |
| Amounts payable | 17/49 | €97,867 | €81,372 | -€16,494 | -16.9% |
| Amounts payable after more than one year | 17 | €69,919 | €53,203 | -€16,716 | -23.9% |
| Financial debts | 170/4 | €69,919 | €53,203 | -€16,716 | -23.9% |
| Amounts payable within one year | 42/48 | €27,633 | €28,144 | +€511 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €15,955 | €16,716 | +€761 | +4.8% |
| Trade debts | 44 | €3,376 | €1,804 | -€1,572 | -46.6% |
| Suppliers | 440/4 | €3,376 | €1,804 | -€1,572 | -46.6% |
| Taxes, remuneration and social security | 45 | €7,469 | €8,529 | +€1,060 | +14.2% |
| Taxes | 450/3 | €7,469 | €7,329 | -€140 | -1.9% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €833 | €1,095 | +€262 | +31.5% |
| Accrued charges and deferred income | 492/3 | €314 | €25 | -€289 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,839 | €20,979 | -€3,860 | -15.5% |
| Other operating charges | 640/8 | €3,188 | €3,228 | +€41 | +1.3% |
| Non-recurring operating charges | 66A | €660 | - | -€660 | |
| Gross operating margin | 9900 | €45,110 | €47,085 | +€1,975 | +4.4% |
| Operating profit (loss) | 9901 | €16,424 | €22,878 | +€6,454 | +39.3% |
| Financial income | 75/76B | €445 | €34 | -€412 | -92.4% |
| Recurring financial income | 75 | €445 | €34 | -€412 | -92.4% |
| Financial charges | 65/66B | €5,146 | €4,463 | -€682 | -13.3% |
| Recurring financial charges | 65 | €5,146 | €4,463 | -€682 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €11,723 | €18,448 | +€6,725 | +57.4% |
| Income taxes | 67/77 | €4,301 | €5,277 | +€976 | +22.7% |
| Profit (loss) for the period | 9904 | €7,422 | €13,171 | +€5,749 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,422 | €13,171 | +€5,749 | +77.5% |
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 24 October 2026 via checked.be.