Brittom: what changed
Two fiscal 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.
Brittom
Largest movements
- Cash +€126,200
up €126,200 (+1449.8%), from €8,705 to €134,905
mainly Receivables within one year (+€44,987) and Provisions (+€43,904)
- Receivables within one year -€44,987
down €44,987 (-3.8%), from €1.2m to €1.1m
of which Other amounts receivable: -€52,684
- Tangible fixed assets -€33,650
down €33,650 (-2.8%), from €1.2m to €1.2m
of which Land and buildings: -€32,101
- Provisions +€43,904
up €43,904 (+39.8%), from €110,283 to €154,186
- Gross operating margin +€168,753
up €168,753, from -€118,242 to €50,511
- Other operating charges +€7,795
up €7,795 (+104.8%), from €7,439 to €15,234
- Financial income -€1,528
down €1,528 (-4.9%), from €31,439 to €29,911
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,787,633 | €2,842,186 | +€54,553 | +2.0% |
| Fixed assets | 21/28 | €1,543,045 | €1,516,248 | -€26,797 | -1.7% |
| Tangible fixed assets | 22/27 | €1,196,968 | €1,163,318 | -€33,650 | -2.8% |
| Land and buildings | 22 | €1,185,560 | €1,153,458 | -€32,101 | -2.7% |
| Plant, machinery and equipment | 23 | €8,432 | €7,409 | -€1,023 | -12.1% |
| Furniture and vehicles | 24 | €2,977 | €2,451 | -€526 | -17.7% |
| Financial fixed assets | 28 | €346,077 | €352,930 | +€6,854 | +2.0% |
| Current assets | 29/58 | €1,244,588 | €1,325,938 | +€81,349 | +6.5% |
| Amounts receivable within one year | 40/41 | €1,178,814 | €1,133,827 | -€44,987 | -3.8% |
| Trade receivables | 40 | €6,440 | €14,136 | +€7,697 | +119.5% |
| Other amounts receivable | 41 | €1,172,374 | €1,119,690 | -€52,684 | -4.5% |
| Cash at bank and in hand | 54/58 | €8,705 | €134,905 | +€126,200 | +1449.8% |
| Deferred charges and accrued income | 490/1 | €57,070 | €57,206 | +€136 | +0.2% |
| Total equity and liabilities | 10/49 | €2,787,633 | €2,842,186 | +€54,553 | +2.0% |
| Equity | 10/15 | €2,669,574 | €2,650,948 | -€18,627 | -0.7% |
| Contributions | 10/11 | €861,000 | €861,000 | = | 0.0% |
| Capital | 10 | €861,000 | €861,000 | = | 0.0% |
| Issued capital | 100 | €861,000 | €861,000 | = | 0.0% |
| Reserves | 13 | €1,808,574 | €1,789,948 | -€18,627 | -1.0% |
| Non-distributable reserves | 130/1 | €86,100 | €86,100 | = | 0.0% |
| Legal reserve | 130 | €86,100 | €86,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €364,250 | €495,961 | +€131,711 | +36.2% |
| Distributable reserves | 133 | €1,358,224 | €1,207,887 | -€150,337 | -11.1% |
| Provisions and deferred taxes | 16 | €110,283 | €154,186 | +€43,904 | +39.8% |
| Deferred taxes | 168 | €110,283 | €154,186 | +€43,904 | +39.8% |
| Amounts payable | 17/49 | €7,776 | €37,052 | +€29,276 | +376.5% |
| Amounts payable within one year | 42/48 | €7,776 | €24,259 | +€16,483 | +212.0% |
| Trade debts | 44 | €504 | €7,835 | +€7,331 | +1455.2% |
| Suppliers | 440/4 | €504 | €7,835 | +€7,331 | +1455.2% |
| Taxes, remuneration and social security | 45 | €5,572 | €14,724 | +€9,152 | +164.2% |
| Taxes | 450/3 | €5,572 | €10,540 | +€4,967 | +89.1% |
| Remuneration and social security | 454/9 | - | €4,184 | +€4,184 | |
| Other amounts payable | 47/48 | €1,700 | €1,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €12,793 | +€12,793 | |
| Non-recurring operating income | 76A | - | €190,005 | +€190,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,620 | €35,009 | -€611 | -1.7% |
| Other operating charges | 640/8 | €7,439 | €15,234 | +€7,795 | +104.8% |
| Gross operating margin | 9900 | -€118,242 | €50,511 | +€168,753 | |
| Operating profit (loss) | 9901 | -€161,301 | €268 | +€161,569 | |
| Financial income | 75/76B | €31,439 | €29,911 | -€1,528 | -4.9% |
| Recurring financial income | 75 | €31,439 | €29,911 | -€1,528 | -4.9% |
| Financial charges | 65/66B | €4,577 | €4,132 | -€445 | -9.7% |
| Recurring financial charges | 65 | €4,577 | €4,132 | -€445 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€134,439 | €26,047 | +€160,486 | |
| Transfer from deferred taxes | 780 | €3,598 | €3,598 | +€0 | 0.0% |
| Transfer to deferred taxes | 680 | - | €47,501 | +€47,501 | |
| Income taxes | 67/77 | €748 | €770 | +€22 | +3.0% |
| Profit (loss) for the period | 9904 | -€131,590 | -€18,627 | +€112,963 | +85.8% |
| Transfer from tax-exempt reserves | 789 | €10,793 | €10,793 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €142,504 | +€142,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€120,797 | -€150,337 | -€29,541 | -24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.