Brittannia: 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.
Brittannia
Largest movements
- Receivables within one year -€3,250
down €3,250 (-20.3%), from €16,000 to €12,750
- Tangible fixed assets -€2,521
down €2,521 (-57.1%), from €4,413 to €1,891
- Financial fixed assets +€1,500
up €1,500 (+11.1%), from €13,500 to €15,000
- Profit (loss) carried forward -€25,826
down €25,826 (-46.3%), from -€55,819 to -€81,645
- Trade debts +€23,075
up €23,075 (+189%), from €12,213 to €35,288
of which Suppliers: +€23,075
- Short-term financial debts -€3,320
down €3,320 (-70.7%), from €4,699 to €1,379
- Other debts +€1,800
up €1,800 (+5.2%), from €34,676 to €36,476
- Gross operating margin -€31,635
down €31,635, from €11,219 to -€20,416
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,913 | €29,641 | -€4,271 | -12.6% |
| Fixed assets | 21/28 | €17,913 | €16,891 | -€1,021 | -5.7% |
| Tangible fixed assets | 22/27 | €4,413 | €1,891 | -€2,521 | -57.1% |
| Land and buildings | 22 | €4,413 | €1,891 | -€2,521 | -57.1% |
| Financial fixed assets | 28 | €13,500 | €15,000 | +€1,500 | +11.1% |
| Current assets | 29/58 | €16,000 | €12,750 | -€3,250 | -20.3% |
| Amounts receivable within one year | 40/41 | €16,000 | €12,750 | -€3,250 | -20.3% |
| Other amounts receivable | 41 | €16,000 | €12,750 | -€3,250 | -20.3% |
| Total equity and liabilities | 10/49 | €33,913 | €29,641 | -€4,271 | -12.6% |
| Equity | 10/15 | -€17,676 | -€43,502 | -€25,826 | -146% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €959 | €959 | = | 0.0% |
| Non-distributable reserves | 130/1 | €959 | €959 | = | 0.0% |
| Reserves not available under the articles | 1311 | €959 | €959 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,819 | -€81,645 | -€25,826 | -46.3% |
| Amounts payable | 17/49 | €51,588 | €73,143 | +€21,555 | +41.8% |
| Amounts payable within one year | 42/48 | €51,588 | €73,143 | +€21,555 | +41.8% |
| Financial debts | 43 | €4,699 | €1,379 | -€3,320 | -70.7% |
| Credit institutions | 430/8 | €4,699 | €1,379 | -€3,320 | -70.7% |
| Trade debts | 44 | €12,213 | €35,288 | +€23,075 | +189% |
| Suppliers | 440/4 | €51 | €23,126 | +€23,075 | +45,245% |
| Bills of exchange payable | 441 | €12,162 | €12,162 | = | 0.0% |
| Other amounts payable | 47/48 | €34,676 | €36,476 | +€1,800 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,521 | €2,521 | = | 0.0% |
| Other operating charges | 640/8 | €1,859 | €2,005 | +€147 | +7.9% |
| Gross operating margin | 9900 | €11,219 | -€20,416 | -€31,635 | |
| Operating profit (loss) | 9901 | €6,839 | -€24,942 | -€31,781 | |
| Financial charges | 65/66B | €710 | €884 | +€174 | +24.4% |
| Recurring financial charges | 65 | €710 | €884 | +€174 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €6,129 | -€25,826 | -€31,955 | |
| Profit (loss) for the period | 9904 | €6,129 | -€25,826 | -€31,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,129 | -€25,826 | -€31,955 |
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 14 October 2026 via checked.be.