BRIX TOP: 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 TOP
Largest movements
- Receivables within one year -€6,426
down €6,426 (-11.7%), from €55,090 to €48,664
of which Trade receivables: -€20,238
- Cash +€5,630
up €5,630 (+200%), from €2,818 to €8,448
mainly Net result for the year (+€6,461) and Receivables within one year (+€6,426)
- Deferred charges and accrued income +€2,205
new in 2026: €2,205
- Tangible fixed assets -€1,744
down €1,744 (-45.8%), from €3,805 to €2,061
of which Furniture and vehicles: -€2,802
- Profit (loss) carried forward +€6,461
up €6,461 (+23.3%), from €27,685 to €34,146
- Tax, wage and social debts -€5,674
down €5,674 (-73.3%), from €7,741 to €2,066
- Trade debts -€1,122
down €1,122 (-87.1%), from €1,288 to €166
- Gross operating margin -€12,225
down €12,225 (-47.9%), from €25,526 to €13,301
- Depreciation -€2,906
down €2,906 (-48.1%), from €6,045 to €3,139
- Taxes -€674
down €674 (-18.0%), from €3,741 to €3,066
- Other operating charges -€555
down €555 (-91.3%), from €608 to €53
- Staff costs +€400
new in 2026: €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,714 | €61,378 | -€335 | -0.5% |
| Fixed assets | 21/28 | €3,805 | €2,061 | -€1,744 | -45.8% |
| Tangible fixed assets | 22/27 | €3,805 | €2,061 | -€1,744 | -45.8% |
| Plant, machinery and equipment | 23 | €106 | €1,163 | +€1,058 | +1,002% |
| Furniture and vehicles | 24 | €3,700 | €898 | -€2,802 | -75.7% |
| Current assets | 29/58 | €57,908 | €59,317 | +€1,409 | +2.4% |
| Amounts receivable within one year | 40/41 | €55,090 | €48,664 | -€6,426 | -11.7% |
| Trade receivables | 40 | €53,242 | €33,004 | -€20,238 | -38.0% |
| Other amounts receivable | 41 | €1,848 | €15,660 | +€13,812 | +747% |
| Cash at bank and in hand | 54/58 | €2,818 | €8,448 | +€5,630 | +200% |
| Deferred charges and accrued income | 490/1 | - | €2,205 | +€2,205 | |
| Total equity and liabilities | 10/49 | €61,714 | €61,378 | -€335 | -0.5% |
| Equity | 10/15 | €32,685 | €39,146 | +€6,461 | +19.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,685 | €34,146 | +€6,461 | +23.3% |
| Amounts payable | 17/49 | €29,028 | €22,233 | -€6,796 | -23.4% |
| Amounts payable within one year | 42/48 | €29,028 | €22,233 | -€6,796 | -23.4% |
| Trade debts | 44 | €1,288 | €166 | -€1,122 | -87.1% |
| Suppliers | 440/4 | €1,288 | €166 | -€1,122 | -87.1% |
| Taxes, remuneration and social security | 45 | €7,741 | €2,066 | -€5,674 | -73.3% |
| Taxes | 450/3 | €7,741 | €2,066 | -€5,674 | -73.3% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,045 | €3,139 | -€2,906 | -48.1% |
| Other operating charges | 640/8 | €608 | €53 | -€555 | -91.3% |
| Gross operating margin | 9900 | €25,526 | €13,301 | -€12,225 | -47.9% |
| Operating profit (loss) | 9901 | €18,872 | €9,709 | -€9,163 | -48.6% |
| Financial income | 75/76B | €8 | €14 | +€6 | +75.4% |
| Recurring financial income | 75 | €8 | €14 | +€6 | +75.4% |
| Financial charges | 65/66B | €189 | €197 | +€8 | +4.1% |
| Recurring financial charges | 65 | €189 | €197 | +€8 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €18,691 | €9,527 | -€9,164 | -49.0% |
| Income taxes | 67/77 | €3,741 | €3,066 | -€674 | -18.0% |
| Profit (loss) for the period | 9904 | €14,951 | €6,461 | -€8,490 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,951 | €6,461 | -€8,490 | -56.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.