BRIVER: 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.
BRIVER
Largest movements
- Receivables within one year -€4,990
down €4,990 (-2.7%), from €186,839 to €181,849
of which Other amounts receivable: -€6,462
- Deferred charges and accrued income -€4,546
down €4,546 (-80.9%), from €5,620 to €1,075
- Tangible fixed assets -€2,603
down €2,603 (-44.1%), from €5,901 to €3,299
- Tax, wage and social debts -€8,091
down €8,091 (-68.1%), from €11,874 to €3,782
- Accrued charges and deferred income -€4,607
down €4,607 (-100%), from €4,607 to €0
- Reserves +€4,301
up €4,301 (+2.5%), from €173,511 to €177,812
- Trade debts -€4,034
down €4,034 (-99.5%), from €4,055 to €21
- Gross operating margin -€18,392
down €18,392 (-83.4%), from €22,052 to €3,660
- Taxes -€7,542
down €7,542 (-68.6%), from €10,991 to €3,450
- Financial income -€1,183
down €1,183 (-12.0%), from €9,842 to €8,659
- Other operating charges +€339
up €339 (+24.1%), from €1,410 to €1,749
- Depreciation +€295
up €295 (+12.8%), from €2,308 to €2,603
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
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 | €200,246 | €187,815 | -€12,431 | -6.2% |
| Fixed assets | 21/28 | €5,901 | €3,299 | -€2,603 | -44.1% |
| Tangible fixed assets | 22/27 | €5,901 | €3,299 | -€2,603 | -44.1% |
| Furniture and vehicles | 24 | €5,901 | €3,299 | -€2,603 | -44.1% |
| Current assets | 29/58 | €194,345 | €184,516 | -€9,829 | -5.1% |
| Amounts receivable within one year | 40/41 | €186,839 | €181,849 | -€4,990 | -2.7% |
| Trade receivables | 40 | €2,888 | €4,359 | +€1,471 | +50.9% |
| Other amounts receivable | 41 | €183,952 | €177,490 | -€6,462 | -3.5% |
| Cash at bank and in hand | 54/58 | €1,885 | €1,592 | -€293 | -15.5% |
| Deferred charges and accrued income | 490/1 | €5,620 | €1,075 | -€4,546 | -80.9% |
| Total equity and liabilities | 10/49 | €200,246 | €187,815 | -€12,431 | -6.2% |
| Equity | 10/15 | €179,711 | €184,012 | +€4,301 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €173,511 | €177,812 | +€4,301 | +2.5% |
| Distributable reserves | 133 | €173,511 | €177,812 | +€4,301 | +2.5% |
| Amounts payable | 17/49 | €20,535 | €3,803 | -€16,732 | -81.5% |
| Amounts payable within one year | 42/48 | €15,928 | €3,803 | -€12,126 | -76.1% |
| Trade debts | 44 | €4,055 | €21 | -€4,034 | -99.5% |
| Suppliers | 440/4 | €4,055 | €21 | -€4,034 | -99.5% |
| Taxes, remuneration and social security | 45 | €11,874 | €3,782 | -€8,091 | -68.1% |
| Taxes | 450/3 | €11,874 | €3,782 | -€8,091 | -68.1% |
| Accrued charges and deferred income | 492/3 | €4,607 | €0 | -€4,607 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,308 | €2,603 | +€295 | +12.8% |
| Other operating charges | 640/8 | €1,410 | €1,749 | +€339 | +24.1% |
| Gross operating margin | 9900 | €22,052 | €3,660 | -€18,392 | -83.4% |
| Operating profit (loss) | 9901 | €18,334 | -€692 | -€19,026 | |
| Financial income | 75/76B | €9,842 | €8,659 | -€1,183 | -12.0% |
| Recurring financial income | 75 | €9,842 | €8,659 | -€1,183 | -12.0% |
| Financial charges | 65/66B | €230 | €216 | -€13 | -5.8% |
| Recurring financial charges | 65 | €230 | €216 | -€13 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €27,946 | €7,750 | -€20,196 | -72.3% |
| Income taxes | 67/77 | €10,991 | €3,450 | -€7,542 | -68.6% |
| Profit (loss) for the period | 9904 | €16,955 | €4,301 | -€12,654 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,955 | €4,301 | -€12,654 | -74.6% |
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 24 October 2026 via checked.be.