Britt & Co: 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 & Co
Largest movements
- Tangible fixed assets +€19,734
up €19,734 (+310.2%), from €6,361 to €26,094
of which Furniture and vehicles: +€19,303
- Cash -€12,782
down €12,782 (-8.0%), from €160,513 to €147,732
mainly Investment in fixed assets (net) (-€24,077) and Tax, wage and social debts (-€10,423)
- Reserves +€13,999
up €13,999 (+9.3%), from €150,987 to €164,985
- Tax, wage and social debts -€10,423
down €10,423 (-80.0%), from €13,037 to €2,613
- Gross operating margin -€30,761
down €30,761 (-48.4%), from €63,620 to €32,858
- Taxes -€6,862
down €6,862 (-35.8%), from €19,157 to €12,295
- Depreciation +€1,906
up €1,906 (+78.2%), from €2,437 to €4,343
- Financial charges -€1,140
down €1,140 (-69.1%), from €1,650 to €510
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 | €169,252 | €174,533 | +€5,281 | +3.1% |
| Fixed assets | 21/28 | €6,361 | €26,094 | +€19,734 | +310.2% |
| Tangible fixed assets | 22/27 | €6,361 | €26,094 | +€19,734 | +310.2% |
| Plant, machinery and equipment | 23 | - | €883 | +€883 | |
| Furniture and vehicles | 24 | €4,236 | €23,539 | +€19,303 | +455.7% |
| Other tangible fixed assets | 26 | €2,125 | €1,672 | -€453 | -21.3% |
| Current assets | 29/58 | €162,892 | €148,439 | -€14,453 | -8.9% |
| Amounts receivable within one year | 40/41 | €267 | €55 | -€212 | -79.4% |
| Trade receivables | 40 | €0 | €55 | +€55 | |
| Other amounts receivable | 41 | €267 | €0 | -€267 | -100.0% |
| Cash at bank and in hand | 54/58 | €160,513 | €147,732 | -€12,782 | -8.0% |
| Deferred charges and accrued income | 490/1 | €2,111 | €652 | -€1,459 | -69.1% |
| Total equity and liabilities | 10/49 | €169,252 | €174,533 | +€5,281 | +3.1% |
| Equity | 10/15 | €154,987 | €168,985 | +€13,999 | +9.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €150,987 | €164,985 | +€13,999 | +9.3% |
| Distributable reserves | 133 | €150,987 | €164,985 | +€13,999 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,266 | €5,548 | -€8,718 | -61.1% |
| Amounts payable within one year | 42/48 | €14,266 | €5,548 | -€8,718 | -61.1% |
| Trade debts | 44 | €596 | €1,428 | +€832 | +139.6% |
| Suppliers | 440/4 | €596 | €1,428 | +€832 | +139.6% |
| Taxes, remuneration and social security | 45 | €13,037 | €2,613 | -€10,423 | -80.0% |
| Taxes | 450/3 | €13,037 | €2,613 | -€10,423 | -80.0% |
| Other amounts payable | 47/48 | €633 | €1,506 | +€873 | +137.9% |
| Non-recurring operating income | 76A | €0 | €21,901 | +€21,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,437 | €4,343 | +€1,906 | +78.2% |
| Other operating charges | 640/8 | €1,219 | €1,079 | -€140 | -11.5% |
| Gross operating margin | 9900 | €63,620 | €32,858 | -€30,761 | -48.4% |
| Operating profit (loss) | 9901 | €59,963 | €27,436 | -€32,527 | -54.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,650 | €510 | -€1,140 | -69.1% |
| Recurring financial charges | 65 | €1,650 | €510 | -€1,140 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €58,314 | €26,926 | -€31,387 | -53.8% |
| Income taxes | 67/77 | €19,157 | €12,295 | -€6,862 | -35.8% |
| Profit (loss) for the period | 9904 | €39,157 | €14,632 | -€24,526 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,157 | €14,632 | -€24,526 | -62.6% |
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 10 October 2026 via checked.be.