Brixia Management: 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 Management
Largest movements
- Cash +€67,657
up €67,657 (+399.3%), from €16,944 to €84,601
mainly Net result for the year (+€78,219) and Tax, wage and social debts (+€11,025)
- Receivables within one year +€22,455
up €22,455 (+137.1%), from €16,374 to €38,828
of which Other amounts receivable: +€17,592
- Deferred charges and accrued income -€1,757
no longer reported in 2025 (was €1,757)
- Reserves +€78,219
up €78,219 (+553.3%), from €14,136 to €92,355
- Tax, wage and social debts +€11,025
up €11,025 (+81.1%), from €13,602 to €24,627
- Other debts -€2,109
no longer reported in 2025 (was €2,109)
- Gross operating margin +€88,946
up €88,946 (+420.5%), from €21,154 to €110,101
- Taxes +€23,807
up €23,807 (+352.4%), from €6,756 to €30,563
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 | €35,913 | €123,486 | +€87,573 | +243.8% |
| Formation expenses | 20 | €782 | €0 | -€782 | -100.0% |
| Fixed assets | 21/28 | €57 | €57 | = | 0.0% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €35,074 | €123,429 | +€88,355 | +251.9% |
| Amounts receivable within one year | 40/41 | €16,374 | €38,828 | +€22,455 | +137.1% |
| Trade receivables | 40 | €16,335 | €21,198 | +€4,863 | +29.8% |
| Other amounts receivable | 41 | €39 | €17,630 | +€17,592 | +45292.5% |
| Cash at bank and in hand | 54/58 | €16,944 | €84,601 | +€67,657 | +399.3% |
| Deferred charges and accrued income | 490/1 | €1,757 | - | -€1,757 | |
| Total equity and liabilities | 10/49 | €35,913 | €123,486 | +€87,573 | +243.8% |
| Equity | 10/15 | €19,136 | €97,355 | +€78,219 | +408.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,136 | €92,355 | +€78,219 | +553.3% |
| Distributable reserves | 133 | €14,136 | €92,355 | +€78,219 | +553.3% |
| Amounts payable | 17/49 | €16,777 | €26,131 | +€9,354 | +55.8% |
| Amounts payable within one year | 42/48 | €16,711 | €25,664 | +€8,953 | +53.6% |
| Trade debts | 44 | €1,000 | €1,037 | +€37 | +3.7% |
| Suppliers | 440/4 | €1,000 | €1,037 | +€37 | +3.7% |
| Taxes, remuneration and social security | 45 | €13,602 | €24,627 | +€11,025 | +81.1% |
| Taxes | 450/3 | €13,602 | €24,627 | +€11,025 | +81.1% |
| Other amounts payable | 47/48 | €2,109 | - | -€2,109 | |
| Accrued charges and deferred income | 492/3 | €66 | €467 | +€401 | +610.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €782 | +€590 | +308.3% |
| Other operating charges | 640/8 | €50 | €400 | +€350 | +699.5% |
| Gross operating margin | 9900 | €21,154 | €110,101 | +€88,946 | +420.5% |
| Operating profit (loss) | 9901 | €20,913 | €108,919 | +€88,006 | +420.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €21 | €137 | +€116 | +559.1% |
| Recurring financial charges | 65 | €21 | €137 | +€116 | +559.1% |
| Profit (loss) for the period before taxes | 9903 | €20,893 | €108,782 | +€87,890 | +420.7% |
| Income taxes | 67/77 | €6,756 | €30,563 | +€23,807 | +352.4% |
| Profit (loss) for the period | 9904 | €14,136 | €78,219 | +€64,083 | +453.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,136 | €78,219 | +€64,083 | +453.3% |
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.