BRK: 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.
BRK
Largest movements
- Cash -€7,601
down €7,601 (-15.4%), from €49,449 to €41,848
mainly Contributions, distributions and other (-€43,771) and Tax, wage and social debts (-€12,392)
- Deferred charges and accrued income +€5,226
up €5,226 (+33.1%), from €15,793 to €21,020
- Tangible fixed assets +€4,714
up €4,714 (+102.4%), from €4,605 to €9,319
of which Furniture and vehicles: +€4,533
- Receivables within one year +€4,088
up €4,088 (+42.6%), from €9,602 to €13,690
of which Other amounts receivable: +€3,340
- Other debts +€20,174
up €20,174 (+110.0%), from €18,333 to €38,507
- Tax, wage and social debts -€12,392
down €12,392 (-65.4%), from €18,958 to €6,566
- Trade debts -€1,355
down €1,355 (-52.9%), from €2,560 to €1,204
- Gross operating margin -€21,534
down €21,534 (-25.5%), from €84,284 to €62,750
- Taxes -€10,109
down €10,109 (-44.2%), from €22,847 to €12,738
- Depreciation +€2,049
up €2,049 (+580.0%), from €353 to €2,403
- Financial charges +€1,064
up €1,064 (+58.4%), from €1,824 to €2,888
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 | €79,449 | €85,876 | +€6,427 | +8.1% |
| Fixed assets | 21/28 | €4,605 | €9,319 | +€4,714 | +102.4% |
| Tangible fixed assets | 22/27 | €4,605 | €9,319 | +€4,714 | +102.4% |
| Plant, machinery and equipment | 23 | - | €181 | +€181 | |
| Furniture and vehicles | 24 | €4,605 | €9,138 | +€4,533 | +98.4% |
| Current assets | 29/58 | €74,844 | €76,557 | +€1,713 | +2.3% |
| Amounts receivable within one year | 40/41 | €9,602 | €13,690 | +€4,088 | +42.6% |
| Trade receivables | 40 | €1,680 | €2,428 | +€748 | +44.5% |
| Other amounts receivable | 41 | €7,922 | €11,262 | +€3,340 | +42.2% |
| Cash at bank and in hand | 54/58 | €49,449 | €41,848 | -€7,601 | -15.4% |
| Deferred charges and accrued income | 490/1 | €15,793 | €21,020 | +€5,226 | +33.1% |
| Total equity and liabilities | 10/49 | €79,449 | €85,876 | +€6,427 | +8.1% |
| Equity | 10/15 | €39,599 | €39,599 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €38,599 | €38,599 | = | 0.0% |
| Distributable reserves | 133 | €38,599 | €38,599 | = | 0.0% |
| Amounts payable | 17/49 | €39,851 | €46,277 | +€6,427 | +16.1% |
| Amounts payable within one year | 42/48 | €39,851 | €46,277 | +€6,427 | +16.1% |
| Trade debts | 44 | €2,560 | €1,204 | -€1,355 | -52.9% |
| Suppliers | 440/4 | €2,560 | €1,204 | -€1,355 | -52.9% |
| Taxes, remuneration and social security | 45 | €18,958 | €6,566 | -€12,392 | -65.4% |
| Taxes | 450/3 | €18,958 | €6,566 | -€12,392 | -65.4% |
| Other amounts payable | 47/48 | €18,333 | €38,507 | +€20,174 | +110.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €2,403 | +€2,049 | +580.0% |
| Other operating charges | 640/8 | €1,319 | €761 | -€558 | -42.3% |
| Non-recurring operating charges | 66A | €533 | €189 | -€344 | -64.5% |
| Gross operating margin | 9900 | €84,284 | €62,750 | -€21,534 | -25.5% |
| Operating profit (loss) | 9901 | €82,079 | €59,397 | -€22,682 | -27.6% |
| Financial charges | 65/66B | €1,824 | €2,888 | +€1,064 | +58.4% |
| Recurring financial charges | 65 | €1,824 | €2,888 | +€1,064 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €80,255 | €56,509 | -€23,746 | -29.6% |
| Income taxes | 67/77 | €22,847 | €12,738 | -€10,109 | -44.2% |
| Profit (loss) for the period | 9904 | €57,408 | €43,771 | -€13,637 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,408 | €43,771 | -€13,637 | -23.8% |
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 1 October 2026 via checked.be.