Briton-Handelsonderneming: 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.
Briton-Handelsonderneming
Largest movements
- Cash +€207,278
up €207,278 (+161%), from €128,976 to €336,253
mainly Receivables within one year (+€103,005) and Net result for the year (+€87,554)
- Stocks and contracts +€123,899
up €123,899 (+20.3%), from €610,004 to €733,902
- Receivables within one year -€103,005
down €103,005 (-18.1%), from €569,518 to €466,513
of which Trade receivables: -€127,933
- Tangible fixed assets -€34,130
down €34,130 (-22.0%), from €155,021 to €120,892
of which Furniture and vehicles: -€24,902
- Reserves +€75,554
up €75,554 (+11.4%), from €665,270 to €740,824
of which Distributable reserves: +€75,554
- Current portion of long-term debt +€52,106
up €52,106 (+121%), from €42,995 to €95,101
- Tax, wage and social debts +€45,894
up €45,894 (+86.2%), from €53,210 to €99,104
of which Taxes: +€44,667
- Gross operating margin +€50,223
up €50,223 (+13.4%), from €376,125 to €426,348
- Write-downs -€26,350
down €26,350, from €8,675 to -€17,675
- Staff costs +€23,372
up €23,372 (+10.8%), from €216,436 to €239,808
- Taxes +€15,436
up €15,436 (+66.8%), from €23,105 to €38,540
- Other operating charges +€13,935
up €13,935 (+236%), from €5,911 to €19,846
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 | €1,470,690 | €1,658,253 | +€187,563 | +12.8% |
| Fixed assets | 21/28 | €155,521 | €121,392 | -€34,130 | -21.9% |
| Tangible fixed assets | 22/27 | €155,021 | €120,892 | -€34,130 | -22.0% |
| Land and buildings | 22 | €37,915 | €32,932 | -€4,983 | -13.1% |
| Plant, machinery and equipment | 23 | €14,056 | €9,811 | -€4,245 | -30.2% |
| Furniture and vehicles | 24 | €103,051 | €78,149 | -€24,902 | -24.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,315,169 | €1,536,861 | +€221,693 | +16.9% |
| Stocks and contracts in progress | 3 | €610,004 | €733,902 | +€123,899 | +20.3% |
| Stocks | 30/36 | €610,004 | €733,902 | +€123,899 | +20.3% |
| Amounts receivable within one year | 40/41 | €569,518 | €466,513 | -€103,005 | -18.1% |
| Trade receivables | 40 | €566,598 | €438,665 | -€127,933 | -22.6% |
| Other amounts receivable | 41 | €2,919 | €27,848 | +€24,928 | +854% |
| Cash at bank and in hand | 54/58 | €128,976 | €336,253 | +€207,278 | +161% |
| Deferred charges and accrued income | 490/1 | €6,672 | €193 | -€6,479 | -97.1% |
| Total equity and liabilities | 10/49 | €1,470,690 | €1,658,253 | +€187,563 | +12.8% |
| Equity | 10/15 | €683,862 | €759,416 | +€75,554 | +11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €665,270 | €740,824 | +€75,554 | +11.4% |
| Tax-exempt reserves | 132 | €32,252 | €32,252 | = | 0.0% |
| Distributable reserves | 133 | €633,018 | €708,573 | +€75,554 | +11.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €786,828 | €898,837 | +€112,009 | +14.2% |
| Amounts payable after more than one year | 17 | €133,069 | €133,913 | +€844 | +0.6% |
| Financial debts | 170/4 | €133,069 | €133,913 | +€844 | +0.6% |
| Amounts payable within one year | 42/48 | €653,759 | €764,924 | +€111,164 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €42,995 | €95,101 | +€52,106 | +121% |
| Trade debts | 44 | €364,764 | €372,455 | +€7,691 | +2.1% |
| Suppliers | 440/4 | €364,764 | €372,455 | +€7,691 | +2.1% |
| Advances received on contracts in progress | 46 | €41,250 | €57,500 | +€16,250 | +39.4% |
| Taxes, remuneration and social security | 45 | €53,210 | €99,104 | +€45,894 | +86.2% |
| Taxes | 450/3 | €39,022 | €83,688 | +€44,667 | +114% |
| Remuneration and social security | 454/9 | €14,189 | €15,416 | +€1,227 | +8.6% |
| Other amounts payable | 47/48 | €151,540 | €140,764 | -€10,776 | -7.1% |
| Non-recurring operating income | 76A | €2,500 | €0 | -€2,500 | -100% |
| Remuneration, social security and pensions | 62 | €216,436 | €239,808 | +€23,372 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,522 | €37,717 | +€7,194 | +23.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,675 | -€17,675 | -€26,350 | |
| Other operating charges | 640/8 | €5,911 | €19,846 | +€13,935 | +236% |
| Gross operating margin | 9900 | €376,125 | €426,348 | +€50,223 | +13.4% |
| Operating profit (loss) | 9901 | €114,580 | €146,652 | +€32,072 | +28.0% |
| Financial income | 75/76B | - | €857 | +€857 | |
| Recurring financial income | 75 | - | €857 | +€857 | |
| Financial charges | 65/66B | €29,631 | €21,415 | -€8,217 | -27.7% |
| Recurring financial charges | 65 | €29,631 | €21,415 | -€8,217 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €84,949 | €126,095 | +€41,146 | +48.4% |
| Income taxes | 67/77 | €23,105 | €38,540 | +€15,436 | +66.8% |
| Profit (loss) for the period | 9904 | €61,844 | €87,554 | +€25,710 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,844 | €87,554 | +€25,710 | +41.6% |
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 17 October 2026 via checked.be.