BRIXIUS: 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.
What changed
BRIXIUS
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€33,863
2024 · €16,197+€17,666
Equity
€214,693
2024 · €186,830+€27,863
Cash
€233,296
2024 · €200,217+€33,080
Balance sheet total
€302,037
2024 · €271,651+€30,386
Largest movements
Assets
- Cash +€33,080
up €33,080 (+16.5%), from €200,217 to €233,296
mainly Net result for the year (+€33,863) and Depreciation (+€6,911)
- Tangible fixed assets -€4,641
down €4,641 (-9.6%), from €48,266 to €43,626
of which Other tangible fixed assets: -€2,879
Equity and liabilities
- Reserves +€27,863
up €27,863 (+16.6%), from €168,238 to €196,101
- Other debts +€3,803
up €3,803 (+5.8%), from €66,083 to €69,887
Income statement
- Taxes +€4,271
up €4,271 (+65.9%), from €6,480 to €10,751
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.
Result 2024
€16,197
Gross operating margin
+€342
Staff costs
+€1,395
Depreciation
-€57
Other operating charges
-€164
Other operating items
+€19,589
Financial income
-€58
Financial charges
+€891
Taxes
-€4,271
Result 2025
€33,863
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.
From operations
+€40,970
Investment
-€1,890
Financing
-€6,000
Cash 2024
€200,217
From operations (derived)
+€40,970
Net result for the year
+€33,863
Depreciation
+€6,911
Stocks and contracts
+€857
Receivables within one year
-€655
Deferred charges and accrued income
-€2,529
Trade debts
+€1,589
Tax, wage and social debts
-€2,157
Other debts
+€3,803
Accrued charges and deferred income
-€713
Investment (derived)
-€1,890
Investment in fixed assets (net)
-€1,890
Financing
-€6,000
Contributions, distributions and other
-€6,000
Cash 2025
€233,296
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,651 | €302,037 | +€30,386 | +11.2% |
| Fixed assets | 21/28 | €49,491 | €44,470 | -€5,021 | -10.1% |
| Intangible fixed assets | 21 | €1,224 | €844 | -€380 | -31.0% |
| Tangible fixed assets | 22/27 | €48,266 | €43,626 | -€4,641 | -9.6% |
| Plant, machinery and equipment | 23 | €5,697 | €4,239 | -€1,458 | -25.6% |
| Furniture and vehicles | 24 | €756 | €452 | -€304 | -40.2% |
| Other tangible fixed assets | 26 | €41,814 | €38,934 | -€2,879 | -6.9% |
| Current assets | 29/58 | €222,160 | €257,567 | +€35,407 | +15.9% |
| Stocks and contracts in progress | 3 | €16,298 | €15,441 | -€857 | -5.3% |
| Stocks | 30/36 | €16,298 | €15,441 | -€857 | -5.3% |
| Amounts receivable within one year | 40/41 | €623 | €1,278 | +€655 | +105.3% |
| Trade receivables | 40 | - | €1,278 | +€1,278 | |
| Other amounts receivable | 41 | €623 | €0 | -€623 | -100.0% |
| Cash at bank and in hand | 54/58 | €200,217 | €233,296 | +€33,080 | +16.5% |
| Deferred charges and accrued income | 490/1 | €5,023 | €7,552 | +€2,529 | +50.3% |
| Total equity and liabilities | 10/49 | €271,651 | €302,037 | +€30,386 | +11.2% |
| Equity | 10/15 | €186,830 | €214,693 | +€27,863 | +14.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €168,238 | €196,101 | +€27,863 | +16.6% |
| Distributable reserves | 133 | €168,238 | €196,101 | +€27,863 | +16.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,821 | €87,344 | +€2,523 | +3.0% |
| Amounts payable within one year | 42/48 | €79,524 | €82,761 | +€3,236 | +4.1% |
| Trade debts | 44 | €985 | €2,574 | +€1,589 | +161.4% |
| Suppliers | 440/4 | €985 | €2,574 | +€1,589 | +161.4% |
| Taxes, remuneration and social security | 45 | €12,456 | €10,300 | -€2,157 | -17.3% |
| Taxes | 450/3 | €11,723 | €10,290 | -€1,433 | -12.2% |
| Remuneration and social security | 454/9 | €733 | €10 | -€724 | -98.7% |
| Other amounts payable | 47/48 | €66,083 | €69,887 | +€3,803 | +5.8% |
| Accrued charges and deferred income | 492/3 | €5,297 | €4,584 | -€713 | -13.5% |
| Non-recurring operating income | 76A | €0 | €104 | +€104 | |
| Remuneration, social security and pensions | 62 | €129,659 | €128,264 | -€1,395 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,854 | €6,911 | +€57 | +0.8% |
| Other operating charges | 640/8 | €5,231 | €5,394 | +€164 | +3.1% |
| Non-recurring operating charges | 66A | €19,589 | €0 | -€19,589 | -100.0% |
| Gross operating margin | 9900 | €190,672 | €191,013 | +€342 | +0.2% |
| Operating profit (loss) | 9901 | €29,339 | €50,444 | +€21,105 | +71.9% |
| Financial income | 75/76B | €487 | €428 | -€58 | -12.0% |
| Recurring financial income | 75 | €487 | €428 | -€58 | -12.0% |
| Financial charges | 65/66B | €7,149 | €6,258 | -€891 | -12.5% |
| Recurring financial charges | 65 | €7,149 | €6,258 | -€891 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €22,677 | €44,614 | +€21,937 | +96.7% |
| Income taxes | 67/77 | €6,480 | €10,751 | +€4,271 | +65.9% |
| Profit (loss) for the period | 9904 | €16,197 | €33,863 | +€17,666 | +109.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,197 | €33,863 | +€17,666 | +109.1% |
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 11 October 2026 via checked.be.