BRITT: 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.
BRITT
Largest movements
- Cash -€35,400
down €35,400 (-99.5%), from €35,564 to €163
mainly Investment in fixed assets (net) (-€35,000) and Debts after one year (-€9,178)
- Financial fixed assets +€35,000
up €35,000 (+15.6%), from €224,646 to €259,646
- Receivables within one year -€9,738
down €9,738 (-92.7%), from €10,500 to €763
of which Trade receivables: -€10,180
- Debts after one year -€9,178
down €9,178 (-23.5%), from €39,024 to €29,846
- Other debts -€7,375
down €7,375 (-4.3%), from €171,749 to €164,374
- Profit (loss) carried forward +€3,309
up €3,309 (+63.1%), from -€5,243 to -€1,933
- Gross operating margin +€6,430
up €6,430 (+71.7%), from €8,973 to €15,403
- Other operating charges -€6,087
down €6,087 (-93.1%), from €6,540 to €454
- Financial charges +€3,386
up €3,386 (+61.5%), from €5,506 to €8,891
- Taxes +€1,080
up €1,080 (+110%), from €983 to €2,063
- Depreciation -€475
down €475 (-40.0%), from €1,186 to €712
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 | €273,107 | €262,550 | -€10,557 | -3.9% |
| Formation expenses | 20 | €530 | - | -€530 | |
| Fixed assets | 21/28 | €224,828 | €259,646 | +€34,818 | +15.5% |
| Tangible fixed assets | 22/27 | €182 | - | -€182 | |
| Plant, machinery and equipment | 23 | €182 | - | -€182 | |
| Financial fixed assets | 28 | €224,646 | €259,646 | +€35,000 | +15.6% |
| Current assets | 29/58 | €47,749 | €2,904 | -€44,845 | -93.9% |
| Amounts receivable within one year | 40/41 | €10,500 | €763 | -€9,738 | -92.7% |
| Trade receivables | 40 | €10,500 | €320 | -€10,180 | -97.0% |
| Other amounts receivable | 41 | - | €443 | +€443 | |
| Cash at bank and in hand | 54/58 | €35,564 | €163 | -€35,400 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,686 | €1,979 | +€293 | +17.4% |
| Total equity and liabilities | 10/49 | €273,107 | €262,550 | -€10,557 | -3.9% |
| Equity | 10/15 | €48,845 | €52,155 | +€3,309 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,888 | €47,888 | = | 0.0% |
| Distributable reserves | 133 | €47,888 | €47,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,243 | -€1,933 | +€3,309 | +63.1% |
| Amounts payable | 17/49 | €224,262 | €210,396 | -€13,866 | -6.2% |
| Amounts payable after more than one year | 17 | €39,024 | €29,846 | -€9,178 | -23.5% |
| Financial debts | 170/4 | €39,024 | €29,846 | -€9,178 | -23.5% |
| Amounts payable within one year | 42/48 | €185,044 | €180,349 | -€4,695 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €8,764 | €8,639 | -€125 | -1.4% |
| Trade debts | 44 | €2,125 | €2,399 | +€274 | +12.9% |
| Suppliers | 440/4 | €2,125 | €2,399 | +€274 | +12.9% |
| Taxes, remuneration and social security | 45 | €2,406 | €4,937 | +€2,531 | +105% |
| Taxes | 450/3 | €2,406 | €4,937 | +€2,531 | +105% |
| Other amounts payable | 47/48 | €171,749 | €164,374 | -€7,375 | -4.3% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €712 | -€475 | -40.0% |
| Other operating charges | 640/8 | €6,540 | €454 | -€6,087 | -93.1% |
| Gross operating margin | 9900 | €8,973 | €15,403 | +€6,430 | +71.7% |
| Operating profit (loss) | 9901 | €1,246 | €14,237 | +€12,991 | +1,043% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €5,506 | €8,891 | +€3,386 | +61.5% |
| Recurring financial charges | 65 | €5,506 | €8,891 | +€3,386 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,260 | €5,373 | +€9,632 | |
| Income taxes | 67/77 | €983 | €2,063 | +€1,080 | +110% |
| Profit (loss) for the period | 9904 | -€5,243 | €3,309 | +€8,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,243 | €3,309 | +€8,552 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.