BRYE PLANTS: 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.
BRYE PLANTS
Largest movements
- Receivables within one year +€1.5m
up €1.5m (+224%), from €665,852 to €2.2m
of which Trade receivables: +€1.3m
- Cash -€472,866
down €472,866 (-94.5%), from €500,259 to €27,393
mainly Receivables within one year (-€1.5m) and Investment in fixed assets (net) (-€153,021)
- Tangible fixed assets +€29,521
up €29,521 (+4.2%), from €707,566 to €737,087
of which Assets under construction and advance payments: +€42,780
- Trade debts +€498,715
up €498,715 (+47.5%), from €1.0m to €1.5m
- Other debts +€380,005
up €380,005 (+381%), from €99,666 to €479,671
- Short-term financial debts +€300,000
new in 2025: €300,000
- Debts after one year -€70,019
down €70,019 (-19.3%), from €363,445 to €293,427
- Accrued charges and deferred income -€48,010
down €48,010 (-100%), from €48,010 to €0
- Financial income +€22,719
up €22,719 (+557%), from €4,081 to €26,800
- Staff costs +€16,994
up €16,994 (+57.9%), from €29,340 to €46,334
- Depreciation +€11,645
up €11,645 (+10.4%), from €111,854 to €123,499
- Gross operating margin +€5,291
up €5,291 (+3.3%), from €158,008 to €163,298
- Financial charges -€3,128
down €3,128 (-27.9%), from €11,208 to €8,080
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 | €1,876,379 | €2,921,185 | +€1.0m | +55.7% |
| Fixed assets | 21/28 | €707,626 | €737,147 | +€29,521 | +4.2% |
| Tangible fixed assets | 22/27 | €707,566 | €737,087 | +€29,521 | +4.2% |
| Land and buildings | 22 | €110,232 | €104,223 | -€6,010 | -5.5% |
| Plant, machinery and equipment | 23 | €566,578 | €565,952 | -€626 | -0.1% |
| Furniture and vehicles | 24 | €30,755 | €24,133 | -€6,623 | -21.5% |
| Assets under construction and advance payments | 27 | - | €42,780 | +€42,780 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €1,168,753 | €2,184,038 | +€1.0m | +86.9% |
| Amounts receivable within one year | 40/41 | €665,852 | €2,154,543 | +€1.5m | +224% |
| Trade receivables | 40 | €608,348 | €1,887,070 | +€1.3m | +210% |
| Other amounts receivable | 41 | €57,504 | €267,473 | +€209,969 | +365% |
| Cash at bank and in hand | 54/58 | €500,259 | €27,393 | -€472,866 | -94.5% |
| Deferred charges and accrued income | 490/1 | €2,642 | €2,102 | -€540 | -20.4% |
| Total equity and liabilities | 10/49 | €1,876,379 | €2,921,185 | +€1.0m | +55.7% |
| Equity | 10/15 | €193,540 | €193,490 | -€50 | 0.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,533 | €82,024 | +€5,492 | +7.2% |
| Investment grants | 15 | €17,007 | €11,466 | -€5,541 | -32.6% |
| Amounts payable | 17/49 | €1,682,839 | €2,727,696 | +€1.0m | +62.1% |
| Amounts payable after more than one year | 17 | €363,445 | €293,427 | -€70,019 | -19.3% |
| Financial debts | 170/4 | €363,445 | €293,427 | -€70,019 | -19.3% |
| Amounts payable within one year | 42/48 | €1,271,384 | €2,434,269 | +€1.2m | +91.5% |
| Current portion of amounts payable after more than one year | 42 | €115,733 | €100,019 | -€15,714 | -13.6% |
| Financial debts | 43 | - | €300,000 | +€300,000 | |
| Credit institutions | 430/8 | - | €300,000 | +€300,000 | |
| Trade debts | 44 | €1,049,559 | €1,548,274 | +€498,715 | +47.5% |
| Suppliers | 440/4 | €1,049,559 | €1,548,274 | +€498,715 | +47.5% |
| Taxes, remuneration and social security | 45 | €6,425 | €6,305 | -€120 | -1.9% |
| Taxes | 450/3 | €644 | €622 | -€22 | -3.3% |
| Remuneration and social security | 454/9 | €5,782 | €5,683 | -€99 | -1.7% |
| Other amounts payable | 47/48 | €99,666 | €479,671 | +€380,005 | +381% |
| Accrued charges and deferred income | 492/3 | €48,010 | €0 | -€48,010 | -100% |
| Remuneration, social security and pensions | 62 | €29,340 | €46,334 | +€16,994 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,854 | €123,499 | +€11,645 | +10.4% |
| Other operating charges | 640/8 | €7,401 | €6,126 | -€1,275 | -17.2% |
| Gross operating margin | 9900 | €158,008 | €163,298 | +€5,291 | +3.3% |
| Operating profit (loss) | 9901 | €9,413 | -€12,661 | -€22,073 | |
| Financial income | 75/76B | €4,081 | €26,800 | +€22,719 | +557% |
| Recurring financial income | 75 | €4,081 | €26,800 | +€22,719 | +557% |
| Financial charges | 65/66B | €11,208 | €8,080 | -€3,128 | -27.9% |
| Recurring financial charges | 65 | €11,208 | €8,080 | -€3,128 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €2,286 | €6,060 | +€3,774 | +165% |
| Income taxes | 67/77 | €5 | €568 | +€563 | +11,542% |
| Profit (loss) for the period | 9904 | €2,281 | €5,492 | +€3,211 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €2,281 | €5,492 | +€3,211 | +141% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.