BRIX AND DREAMS: 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.
BRIX AND DREAMS
Largest movements
- Cash -€207,332
down €207,332 (-73.7%), from €281,235 to €73,903
mainly Accrued charges and deferred income (-€174,944) and Receivables within one year (-€164,419)
- Receivables within one year +€164,419
up €164,419 (+331%), from €49,631 to €214,051
of which Trade receivables: +€135,259
- Accrued charges and deferred income -€174,944
no longer reported in 2025 (was €174,944)
- Advances received +€68,827
new in 2025: €68,827
- Other debts +€49,932
up €49,932 (+281%), from €17,793 to €67,725
- Trade debts +€44,187
up €44,187 (+45.1%), from €98,023 to €142,210
- Profit (loss) carried forward -€40,692
down €40,692, from €39,370 to -€1,321
- Gross operating margin +€49,160
up €49,160 (+163%), from €30,235 to €79,395
- Write-downs +€18,894
up €18,894 (+92.3%), from €20,470 to €39,364
- Taxes +€6,524
up €6,524 (+818%), from €798 to €7,321
- Other operating charges +€1,295
up €1,295 (+42.2%), from €3,065 to €4,359
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 | €340,846 | €294,761 | -€46,085 | -13.5% |
| Fixed assets | 21/28 | €8,443 | €5,395 | -€3,048 | -36.1% |
| Tangible fixed assets | 22/27 | €7,543 | €4,495 | -€3,048 | -40.4% |
| Plant, machinery and equipment | 23 | €3,468 | €2,438 | -€1,030 | -29.7% |
| Furniture and vehicles | 24 | €4,075 | €2,057 | -€2,018 | -49.5% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €332,403 | €289,366 | -€43,037 | -12.9% |
| Amounts receivable within one year | 40/41 | €49,631 | €214,051 | +€164,419 | +331% |
| Trade receivables | 40 | €48,607 | €183,866 | +€135,259 | +278% |
| Other amounts receivable | 41 | €1,024 | €30,184 | +€29,161 | +2,848% |
| Cash at bank and in hand | 54/58 | €281,235 | €73,903 | -€207,332 | -73.7% |
| Deferred charges and accrued income | 490/1 | €1,538 | €1,413 | -€125 | -8.1% |
| Total equity and liabilities | 10/49 | €340,846 | €294,761 | -€46,085 | -13.5% |
| Equity | 10/15 | €49,370 | €8,679 | -€40,692 | -82.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,370 | -€1,321 | -€40,692 | |
| Amounts payable | 17/49 | €291,476 | €286,082 | -€5,393 | -1.9% |
| Amounts payable within one year | 42/48 | €116,532 | €286,082 | +€169,550 | +145% |
| Trade debts | 44 | €98,023 | €142,210 | +€44,187 | +45.1% |
| Suppliers | 440/4 | €98,023 | €142,210 | +€44,187 | +45.1% |
| Advances received on contracts in progress | 46 | - | €68,827 | +€68,827 | |
| Taxes, remuneration and social security | 45 | €716 | €7,321 | +€6,605 | +922% |
| Taxes | 450/3 | €716 | €7,321 | +€6,605 | +922% |
| Other amounts payable | 47/48 | €17,793 | €67,725 | +€49,932 | +281% |
| Accrued charges and deferred income | 492/3 | €174,944 | - | -€174,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,794 | €3,048 | +€254 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,470 | €39,364 | +€18,894 | +92.3% |
| Other operating charges | 640/8 | €3,065 | €4,359 | +€1,295 | +42.2% |
| Gross operating margin | 9900 | €30,235 | €79,395 | +€49,160 | +163% |
| Operating profit (loss) | 9901 | €3,907 | €32,625 | +€28,718 | +735% |
| Financial income | 75/76B | €18 | €35 | +€17 | +96.0% |
| Recurring financial income | 75 | €18 | €35 | +€17 | +96.0% |
| Financial charges | 65/66B | €1,767 | €1,030 | -€737 | -41.7% |
| Recurring financial charges | 65 | €1,767 | €1,030 | -€737 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €2,157 | €31,630 | +€29,472 | +1,366% |
| Income taxes | 67/77 | €798 | €7,321 | +€6,524 | +818% |
| Profit (loss) for the period | 9904 | €1,360 | €24,308 | +€22,949 | +1,688% |
| Profit (loss) for the period to be appropriated | 9905 | €1,360 | €24,308 | +€22,949 | +1,688% |
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 31 October 2026 via checked.be.