BRISTOL HOLDING: 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.
BRISTOL HOLDING
Largest movements
- Receivables within one year -€60,786
down €60,786 (-92.8%), from €65,488 to €4,702
of which Trade receivables: -€51,660
- Deferred charges and accrued income +€33,799
up €33,799 (+10,989%), from €308 to €34,107
- Other debts -€39,037
down €39,037 (-14.2%), from €274,444 to €235,407
- Reserves +€13,377
up €13,377 (+4.6%), from €293,821 to €307,198
- Gross operating margin -€100,988
down €100,988, from €59,707 to -€41,281
- Financial income +€25,046
up €25,046 (+60.2%), from €41,595 to €66,641
- Taxes -€17,072
down €17,072 (-92.7%), from €18,410 to €1,338
- Financial charges -€2,281
down €2,281 (-29.3%), from €7,784 to €5,503
- Other operating charges +€729
up €729 (+16.8%), from €4,338 to €5,066
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 | €1,117,850 | €1,090,330 | -€27,519 | -2.5% |
| Fixed assets | 21/28 | €1,050,076 | €1,050,000 | -€76 | 0.0% |
| Tangible fixed assets | 22/27 | €76 | - | -€76 | |
| Plant, machinery and equipment | 23 | €76 | - | -€76 | |
| Financial fixed assets | 28 | €1,050,000 | €1,050,000 | = | 0.0% |
| Current assets | 29/58 | €67,774 | €40,330 | -€27,443 | -40.5% |
| Amounts receivable within one year | 40/41 | €65,488 | €4,702 | -€60,786 | -92.8% |
| Trade receivables | 40 | €55,920 | €4,260 | -€51,660 | -92.4% |
| Other amounts receivable | 41 | €9,568 | €442 | -€9,126 | -95.4% |
| Cash at bank and in hand | 54/58 | €1,978 | €1,522 | -€456 | -23.1% |
| Deferred charges and accrued income | 490/1 | €308 | €34,107 | +€33,799 | +10,989% |
| Total equity and liabilities | 10/49 | €1,117,850 | €1,090,330 | -€27,519 | -2.5% |
| Equity | 10/15 | €818,821 | €832,198 | +€13,377 | +1.6% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Reserves | 13 | €293,821 | €307,198 | +€13,377 | +4.6% |
| Distributable reserves | 133 | €293,821 | €307,198 | +€13,377 | +4.6% |
| Amounts payable | 17/49 | €299,029 | €258,133 | -€40,896 | -13.7% |
| Amounts payable within one year | 42/48 | €298,249 | €258,133 | -€40,116 | -13.5% |
| Trade debts | 44 | €2,083 | €1,194 | -€888 | -42.7% |
| Suppliers | 440/4 | €2,083 | €1,194 | -€888 | -42.7% |
| Taxes, remuneration and social security | 45 | €21,722 | €21,531 | -€191 | -0.9% |
| Taxes | 450/3 | €21,722 | €21,531 | -€191 | -0.9% |
| Other amounts payable | 47/48 | €274,444 | €235,407 | -€39,037 | -14.2% |
| Accrued charges and deferred income | 492/3 | €780 | - | -€780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €76 | -€173 | -69.6% |
| Other operating charges | 640/8 | €4,338 | €5,066 | +€729 | +16.8% |
| Gross operating margin | 9900 | €59,707 | -€41,281 | -€100,988 | |
| Operating profit (loss) | 9901 | €55,120 | -€46,423 | -€101,544 | |
| Financial income | 75/76B | €41,595 | €66,641 | +€25,046 | +60.2% |
| Recurring financial income | 75 | €41,595 | €66,641 | +€25,046 | +60.2% |
| Financial charges | 65/66B | €7,784 | €5,503 | -€2,281 | -29.3% |
| Recurring financial charges | 65 | €7,784 | €5,503 | -€2,281 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €88,931 | €14,715 | -€74,217 | -83.5% |
| Income taxes | 67/77 | €18,410 | €1,338 | -€17,072 | -92.7% |
| Profit (loss) for the period | 9904 | €70,521 | €13,377 | -€57,144 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,521 | €13,377 | -€57,144 | -81.0% |
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 27 October 2026 via checked.be.