BRIXIA: 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.
BRIXIA
Largest movements
- Tangible fixed assets +€82,657
up €82,657 (+2582.5%), from €3,201 to €85,857
of which Furniture and vehicles: +€82,657
- Cash +€16,903
up €16,903 (+44.1%), from €38,312 to €55,215
mainly Debts after one year (+€58,539) and Net result for the year (+€53,417)
- Receivables within one year -€13,598
down €13,598 (-31.1%), from €43,782 to €30,184
of which Trade receivables: -€13,448
- Deferred charges and accrued income +€4,037
up €4,037 (+418.4%), from €965 to €5,002
- Debts after one year +€58,539
up €58,539, from €0 to €58,539
of which Financial debts: +€58,539
- Current portion of long-term debt +€15,294
new in 2025: €15,294
- Tax, wage and social debts +€12,349
up €12,349 (+155.2%), from €7,958 to €20,307
of which Remuneration and social security: +€8,048
- Other debts +€5,063
up €5,063 (+10.1%), from €50,061 to €55,124
- Gross operating margin +€85,068
up €85,068 (+175.5%), from €48,470 to €133,538
- Staff costs +€53,238
new in 2025: €53,238
- Depreciation +€8,552
up €8,552 (+1124.7%), from €760 to €9,312
- Other operating charges +€1,572
up €1,572 (+86.4%), from €1,820 to €3,393
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 | €111,305 | €201,509 | +€90,204 | +81.0% |
| Fixed assets | 21/28 | €28,246 | €111,108 | +€82,862 | +293.4% |
| Tangible fixed assets | 22/27 | €3,201 | €85,857 | +€82,657 | +2582.5% |
| Furniture and vehicles | 24 | €3,201 | €85,857 | +€82,657 | +2582.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €25,045 | €25,250 | +€205 | +0.8% |
| Current assets | 29/58 | €83,059 | €90,401 | +€7,342 | +8.8% |
| Amounts receivable within one year | 40/41 | €43,782 | €30,184 | -€13,598 | -31.1% |
| Trade receivables | 40 | €13,909 | €461 | -€13,448 | -96.7% |
| Other amounts receivable | 41 | €29,873 | €29,723 | -€150 | -0.5% |
| Cash at bank and in hand | 54/58 | €38,312 | €55,215 | +€16,903 | +44.1% |
| Deferred charges and accrued income | 490/1 | €965 | €5,002 | +€4,037 | +418.4% |
| Total equity and liabilities | 10/49 | €111,305 | €201,509 | +€90,204 | +81.0% |
| Equity | 10/15 | €51,598 | €51,015 | -€583 | -1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €46,000 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €598 | €15 | -€583 | -97.5% |
| Amounts payable | 17/49 | €59,707 | €150,494 | +€90,787 | +152.1% |
| Amounts payable after more than one year | 17 | €0 | €58,539 | +€58,539 | |
| Financial debts | 170/4 | - | €58,539 | +€58,539 | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,707 | €91,955 | +€32,248 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | - | €15,294 | +€15,294 | |
| Trade debts | 44 | €1,687 | €1,230 | -€458 | -27.1% |
| Suppliers | 440/4 | €1,687 | €1,230 | -€458 | -27.1% |
| Taxes, remuneration and social security | 45 | €7,958 | €20,307 | +€12,349 | +155.2% |
| Taxes | 450/3 | €7,958 | €12,259 | +€4,301 | +54.0% |
| Remuneration and social security | 454/9 | - | €8,048 | +€8,048 | |
| Other amounts payable | 47/48 | €50,061 | €55,124 | +€5,063 | +10.1% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €53,238 | +€53,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €9,312 | +€8,552 | +1124.7% |
| Other operating charges | 640/8 | €1,820 | €3,393 | +€1,572 | +86.4% |
| Gross operating margin | 9900 | €48,470 | €133,538 | +€85,068 | +175.5% |
| Operating profit (loss) | 9901 | €45,890 | €67,595 | +€21,706 | +47.3% |
| Financial charges | 65/66B | €1,085 | €1,902 | +€817 | +75.3% |
| Recurring financial charges | 65 | €1,085 | €1,902 | +€817 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €44,805 | €65,693 | +€20,889 | +46.6% |
| Income taxes | 67/77 | €12,323 | €12,277 | -€47 | -0.4% |
| Profit (loss) for the period | 9904 | €32,482 | €53,417 | +€20,935 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,482 | €53,417 | +€20,935 | +64.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.