BRIZON: 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.
BRIZON
Largest movements
- Cash +€31,068
up €31,068 (+32.3%), from €96,205 to €127,273
mainly Other debts (+€47,330) and Net result for the year (+€16,650)
- Tangible fixed assets -€11,114
down €11,114 (-17.5%), from €63,528 to €52,414
of which Furniture and vehicles: -€12,318
- Receivables within one year +€3,341
up €3,341 (+63.5%), from €5,263 to €8,604
of which Trade receivables: +€6,102
- Stocks and contracts +€2,151
up €2,151 (+28.4%), from €7,566 to €9,717
- Other debts +€47,330
up €47,330 (+348%), from €13,602 to €60,932
- Reserves -€27,000
down €27,000 (-38.5%), from €70,200 to €43,200
of which Distributable reserves: -€27,000
- Trade debts +€3,049
up €3,049 (+438%), from €696 to €3,745
- Gross operating margin +€35,958
up €35,958, from -€38 to €35,921
- Taxes +€1,600
new in 2025: €1,600
- Financial income +€787
up €787 (+94.2%), from €836 to €1,623
- Depreciation -€634
down €634 (-4.1%), from €15,550 to €14,916
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 | €177,043 | €202,672 | +€25,629 | +14.5% |
| Fixed assets | 21/28 | €63,528 | €52,414 | -€11,114 | -17.5% |
| Tangible fixed assets | 22/27 | €63,528 | €52,414 | -€11,114 | -17.5% |
| Land and buildings | 22 | €36,244 | €35,185 | -€1,059 | -2.9% |
| Plant, machinery and equipment | 23 | €1,654 | €3,916 | +€2,262 | +137% |
| Furniture and vehicles | 24 | €25,630 | €13,312 | -€12,318 | -48.1% |
| Current assets | 29/58 | €113,515 | €150,258 | +€36,743 | +32.4% |
| Stocks and contracts in progress | 3 | €7,566 | €9,717 | +€2,151 | +28.4% |
| Stocks | 30/36 | €7,566 | €9,717 | +€2,151 | +28.4% |
| Amounts receivable within one year | 40/41 | €5,263 | €8,604 | +€3,341 | +63.5% |
| Trade receivables | 40 | €1,088 | €7,191 | +€6,102 | +561% |
| Other amounts receivable | 41 | €4,175 | €1,414 | -€2,761 | -66.1% |
| Cash at bank and in hand | 54/58 | €96,205 | €127,273 | +€31,068 | +32.3% |
| Deferred charges and accrued income | 490/1 | €4,480 | €4,663 | +€183 | +4.1% |
| Total equity and liabilities | 10/49 | €177,043 | €202,672 | +€25,629 | +14.5% |
| Equity | 10/15 | €161,419 | €135,069 | -€26,350 | -16.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €70,200 | €43,200 | -€27,000 | -38.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €37,000 | -€27,000 | -42.2% |
| Profit (loss) carried forward | 14 | €29,219 | €29,869 | +€650 | +2.2% |
| Amounts payable | 17/49 | €15,624 | €67,602 | +€51,979 | +333% |
| Amounts payable within one year | 42/48 | €15,624 | €67,602 | +€51,979 | +333% |
| Trade debts | 44 | €696 | €3,745 | +€3,049 | +438% |
| Suppliers | 440/4 | €696 | €3,745 | +€3,049 | +438% |
| Taxes, remuneration and social security | 45 | €1,325 | €2,925 | +€1,600 | +121% |
| Taxes | 450/3 | €1,325 | €2,925 | +€1,600 | +121% |
| Other amounts payable | 47/48 | €13,602 | €60,932 | +€47,330 | +348% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,550 | €14,916 | -€634 | -4.1% |
| Other operating charges | 640/8 | €3,919 | €3,968 | +€48 | +1.2% |
| Gross operating margin | 9900 | -€38 | €35,921 | +€35,958 | |
| Operating profit (loss) | 9901 | -€19,507 | €17,037 | +€36,544 | |
| Financial income | 75/76B | €836 | €1,623 | +€787 | +94.2% |
| Recurring financial income | 75 | €836 | €1,623 | +€787 | +94.2% |
| Financial charges | 65/66B | €388 | €410 | +€21 | +5.5% |
| Recurring financial charges | 65 | €388 | €410 | +€21 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,059 | €18,250 | +€37,309 | |
| Income taxes | 67/77 | - | €1,600 | +€1,600 | |
| Profit (loss) for the period | 9904 | -€19,059 | €16,650 | +€35,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,059 | €16,650 | +€35,709 |
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 30 October 2026 via checked.be.