BRIX: 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.
BRIX
Largest movements
- Cash +€15,237
up €15,237 (+129.9%), from €11,732 to €26,970
mainly Depreciation (+€10,451) and Net result for the year (+€3,796)
- Tangible fixed assets -€8,265
down €8,265 (-9.3%), from €89,031 to €80,766
of which Land and buildings: -€5,894
- Receivables within one year -€2,120
down €2,120 (-88.5%), from €2,395 to €275
- Reserves +€3,796
up €3,796 (+3.2%), from €120,027 to €123,823
of which Distributable reserves: +€3,796
- Gross operating margin +€618
up €618 (+3.4%), from €17,957 to €18,575
- Depreciation +€335
up €335 (+3.3%), from €10,116 to €10,451
- Financial charges -€226
down €226 (-43.8%), from €516 to €290
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 | €128,070 | €132,092 | +€4,022 | +3.1% |
| Fixed assets | 21/28 | €89,803 | €81,538 | -€8,265 | -9.2% |
| Tangible fixed assets | 22/27 | €89,031 | €80,766 | -€8,265 | -9.3% |
| Land and buildings | 22 | €62,904 | €57,010 | -€5,894 | -9.4% |
| Other tangible fixed assets | 26 | €26,127 | €23,756 | -€2,371 | -9.1% |
| Financial fixed assets | 28 | €772 | €772 | = | 0.0% |
| Current assets | 29/58 | €38,267 | €50,554 | +€12,287 | +32.1% |
| Amounts receivable within one year | 40/41 | €2,395 | €275 | -€2,120 | -88.5% |
| Other amounts receivable | 41 | €2,395 | €275 | -€2,120 | -88.5% |
| Current investments | 50/53 | €22,397 | €22,500 | +€103 | +0.5% |
| Cash at bank and in hand | 54/58 | €11,732 | €26,970 | +€15,237 | +129.9% |
| Deferred charges and accrued income | 490/1 | €1,743 | €810 | -€933 | -53.5% |
| Total equity and liabilities | 10/49 | €128,070 | €132,092 | +€4,022 | +3.1% |
| Equity | 10/15 | €126,232 | €130,028 | +€3,796 | +3.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Outside capital | 11 | €6,205 | €6,205 | = | 0.0% |
| Other | 1109/19 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €120,027 | €123,823 | +€3,796 | +3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,167 | €121,963 | +€3,796 | +3.2% |
| Amounts payable | 17/49 | €1,838 | €2,064 | +€226 | +12.3% |
| Amounts payable within one year | 42/48 | €1,838 | €2,064 | +€226 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €1,838 | €1,827 | -€12 | -0.6% |
| Trade debts | 44 | - | €238 | +€238 | |
| Suppliers | 440/4 | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,116 | €10,451 | +€335 | +3.3% |
| Other operating charges | 640/8 | €2,445 | €2,504 | +€59 | +2.4% |
| Gross operating margin | 9900 | €17,957 | €18,575 | +€618 | +3.4% |
| Operating profit (loss) | 9901 | €5,396 | €5,620 | +€225 | +4.2% |
| Financial income | 75/76B | €222 | €239 | +€17 | +7.6% |
| Recurring financial income | 75 | €222 | €239 | +€17 | +7.6% |
| Financial charges | 65/66B | €516 | €290 | -€226 | -43.8% |
| Recurring financial charges | 65 | €516 | €290 | -€226 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €5,102 | €5,569 | +€467 | +9.2% |
| Income taxes | 67/77 | €1,623 | €1,773 | +€150 | +9.2% |
| Profit (loss) for the period | 9904 | €3,479 | €3,796 | +€318 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,479 | €3,796 | +€318 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.