Brittess: 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.
Brittess
Largest movements
- Tangible fixed assets -€23,889
down €23,889 (-5.8%), from €414,259 to €390,370
- Receivables within one year -€17,435
down €17,435 (-12.5%), from €139,428 to €121,993
of which Other amounts receivable: -€17,502
- Provisions -€89,238
down €89,238 (-100.0%), from €89,238 to €0
- Reserves +€58,548
up €58,548 (+12.1%), from €483,843 to €542,392
of which Distributable reserves: +€58,548
- Other debts +€29,208
up €29,208 (+81.7%), from €35,759 to €64,967
- Accrued charges and deferred income -€22,241
down €22,241 (-100.0%), from €22,241 to €0
- Tax, wage and social debts -€15,800
down €15,800 (-57.4%), from €27,510 to €11,709
- Gross operating margin +€41,304
up €41,304 (+29.3%), from €140,765 to €182,069
- Taxes +€15,339
up €15,339 (+50.9%), from €30,145 to €45,483
- Financial charges -€6,126
down €6,126 (-94.6%), from €6,475 to €349
- Financial income +€2,514
up €2,514 (+143.4%), from €1,753 to €4,267
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 | €689,791 | €651,724 | -€38,067 | -5.5% |
| Fixed assets | 21/28 | €540,709 | €516,820 | -€23,889 | -4.4% |
| Tangible fixed assets | 22/27 | €414,259 | €390,370 | -€23,889 | -5.8% |
| Land and buildings | 22 | €414,259 | €390,370 | -€23,889 | -5.8% |
| Financial fixed assets | 28 | €126,450 | €126,450 | = | 0.0% |
| Current assets | 29/58 | €149,082 | €134,904 | -€14,178 | -9.5% |
| Amounts receivable within one year | 40/41 | €139,428 | €121,993 | -€17,435 | -12.5% |
| Trade receivables | 40 | - | €68 | +€68 | |
| Other amounts receivable | 41 | €139,428 | €121,926 | -€17,502 | -12.6% |
| Cash at bank and in hand | 54/58 | €8,941 | €12,126 | +€3,185 | +35.6% |
| Deferred charges and accrued income | 490/1 | €713 | €785 | +€71 | +10.0% |
| Total equity and liabilities | 10/49 | €689,791 | €651,724 | -€38,067 | -5.5% |
| Equity | 10/15 | €490,043 | €548,592 | +€58,548 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €483,843 | €542,392 | +€58,548 | +12.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €483,843 | €542,392 | +€58,548 | +12.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €89,238 | €0 | -€89,238 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €89,238 | €0 | -€89,238 | -100.0% |
| Other liabilities and charges | 164/5 | €89,238 | €0 | -€89,238 | -100.0% |
| Amounts payable | 17/49 | €110,510 | €103,132 | -€7,378 | -6.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,268 | €78,132 | +€14,863 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €1,456 | +€1,456 | |
| Suppliers | 440/4 | €0 | €1,456 | +€1,456 | |
| Taxes, remuneration and social security | 45 | €27,510 | €11,709 | -€15,800 | -57.4% |
| Taxes | 450/3 | €27,510 | €11,709 | -€15,800 | -57.4% |
| Other amounts payable | 47/48 | €35,759 | €64,967 | +€29,208 | +81.7% |
| Accrued charges and deferred income | 492/3 | €22,241 | €0 | -€22,241 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,589 | €27,083 | +€494 | +1.9% |
| Other operating charges | 640/8 | €1,840 | €1,906 | +€66 | +3.6% |
| Non-recurring operating charges | 66A | €1,047 | €0 | -€1,047 | -100.0% |
| Gross operating margin | 9900 | €140,765 | €182,069 | +€41,304 | +29.3% |
| Operating profit (loss) | 9901 | €111,289 | €153,080 | +€41,791 | +37.6% |
| Financial income | 75/76B | €1,753 | €4,267 | +€2,514 | +143.4% |
| Recurring financial income | 75 | €1,753 | €4,267 | +€2,514 | +143.4% |
| Financial charges | 65/66B | €6,475 | €349 | -€6,126 | -94.6% |
| Recurring financial charges | 65 | €6,475 | €349 | -€6,126 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €106,567 | €156,998 | +€50,431 | +47.3% |
| Income taxes | 67/77 | €30,145 | €45,483 | +€15,339 | +50.9% |
| Profit (loss) for the period | 9904 | €76,422 | €111,515 | +€35,092 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,422 | €111,515 | +€35,092 | +45.9% |
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 10 October 2026 via checked.be.