BRITT & PARTNERS: 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 & PARTNERS
Largest movements
- Tangible fixed assets -€20,654
down €20,654 (-82.9%), from €24,901 to €4,247
of which Furniture and vehicles: -€10,938
- Receivables within one year -€4,757
down €4,757 (-13.0%), from €36,642 to €31,885
- Profit (loss) carried forward -€25,602
down €25,602 (-10.6%), from -€240,854 to -€266,456
- Gross operating margin +€30,982
up €30,982, from -€26,731 to €4,250
- Taxes +€19,856
up €19,856 (+33483.4%), from €59 to €19,915
- Financial charges -€7,659
down €7,659 (-96.8%), from €7,911 to €251
of which Non-recurring financial charges: -€7,684
- Other operating charges -€506
down €506 (-69.8%), from €725 to €219
- Depreciation -€321
down €321 (-2.9%), from €11,259 to €10,938
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 | €65,818 | €40,157 | -€25,661 | -39.0% |
| Fixed assets | 21/28 | €25,381 | €4,727 | -€20,654 | -81.4% |
| Tangible fixed assets | 22/27 | €24,901 | €4,247 | -€20,654 | -82.9% |
| Land and buildings | 22 | €9,716 | €0 | -€9,716 | -100.0% |
| Furniture and vehicles | 24 | €15,185 | €4,247 | -€10,938 | -72.0% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €40,437 | €35,430 | -€5,007 | -12.4% |
| Amounts receivable within one year | 40/41 | €36,642 | €31,885 | -€4,757 | -13.0% |
| Other amounts receivable | 41 | €36,642 | €31,885 | -€4,757 | -13.0% |
| Cash at bank and in hand | 54/58 | €3,534 | €3,245 | -€289 | -8.2% |
| Deferred charges and accrued income | 490/1 | €262 | €301 | +€39 | +14.9% |
| Total equity and liabilities | 10/49 | €65,818 | €40,157 | -€25,661 | -39.0% |
| Equity | 10/15 | €65,759 | €40,157 | -€25,602 | -38.9% |
| Contributions | 10/11 | €303,670 | €303,670 | = | 0.0% |
| Capital | 10 | €303,670 | €303,670 | = | 0.0% |
| Issued capital | 100 | €303,670 | €303,670 | = | 0.0% |
| Reserves | 13 | €2,943 | €2,943 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,943 | €2,943 | = | 0.0% |
| Legal reserve | 130 | €2,943 | €2,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€240,854 | -€266,456 | -€25,602 | -10.6% |
| Amounts payable | 17/49 | €59 | - | -€59 | |
| Amounts payable within one year | 42/48 | €59 | - | -€59 | |
| Taxes, remuneration and social security | 45 | €59 | - | -€59 | |
| Taxes | 450/3 | €59 | - | -€59 | |
| Non-recurring operating income | 76A | - | €7,469 | +€7,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,259 | €10,938 | -€321 | -2.9% |
| Other operating charges | 640/8 | €725 | €219 | -€506 | -69.8% |
| Gross operating margin | 9900 | -€26,731 | €4,250 | +€30,982 | |
| Operating profit (loss) | 9901 | -€38,715 | -€6,907 | +€31,808 | +82.2% |
| Financial income | 75/76B | €1,285 | €1,471 | +€186 | +14.5% |
| Recurring financial income | 75 | €1,285 | €1,471 | +€186 | +14.5% |
| Financial charges | 65/66B | €7,911 | €251 | -€7,659 | -96.8% |
| Recurring financial charges | 65 | €227 | €251 | +€25 | +10.8% |
| Non-recurring financial charges | 66B | €7,684 | - | -€7,684 | |
| Profit (loss) for the period before taxes | 9903 | -€45,341 | -€5,687 | +€39,654 | +87.5% |
| Income taxes | 67/77 | €59 | €19,915 | +€19,856 | +33483.4% |
| Profit (loss) for the period | 9904 | -€45,400 | -€25,602 | +€19,798 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,400 | -€25,602 | +€19,798 | +43.6% |
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.