BRYHANIE: 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.
BRYHANIE
Largest movements
- Cash +€27,208
up €27,208 (+42.6%), from €63,854 to €91,062
mainly Net result for the year (+€34,609) and Other debts (+€14,546)
- Stocks and contracts -€13,000
down €13,000 (-10.0%), from €130,462 to €117,462
- Receivables after one year -€11,140
no longer reported in 2025 (was €11,140)
- Receivables within one year +€11,029
up €11,029 (+92.2%), from €11,956 to €22,985
of which Trade receivables: +€9,993
- Tangible fixed assets -€4,526
down €4,526 (-34.1%), from €13,284 to €8,758
of which Plant, machinery and equipment: -€3,054
- Current portion of long-term debt -€27,201
down €27,201 (-94.6%), from €28,759 to €1,558
- Other debts +€14,546
up €14,546 (+161,622%), from €9 to €14,555
- Trade debts +€10,217
up €10,217 (+15.5%), from €65,776 to €75,993
- Reserves +€9,667
up €9,667 (+10.8%), from €89,253 to €98,920
of which Distributable reserves: +€9,667
- Tax, wage and social debts +€7,784
up €7,784 (+23.8%), from €32,683 to €40,467
of which Taxes: +€7,757
- Other operating charges -€4,999
down €4,999 (-68.1%), from €7,345 to €2,346
- Taxes +€4,521
up €4,521 (+30.9%), from €14,622 to €19,143
- Depreciation -€3,201
down €3,201 (-29.6%), from €10,817 to €7,616
- Staff costs +€2,661
up €2,661 (+2.9%), from €91,123 to €93,784
- Gross operating margin +€2,346
up €2,346 (+1.5%), from €155,173 to €157,519
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 | €243,622 | €251,493 | +€7,871 | +3.2% |
| Formation expenses | 20 | €360 | €270 | -€90 | -25.0% |
| Fixed assets | 21/28 | €25,572 | €18,046 | -€7,526 | -29.4% |
| Intangible fixed assets | 21 | €12,238 | €9,238 | -€3,000 | -24.5% |
| Tangible fixed assets | 22/27 | €13,284 | €8,758 | -€4,526 | -34.1% |
| Plant, machinery and equipment | 23 | €11,812 | €8,758 | -€3,054 | -25.9% |
| Furniture and vehicles | 24 | €1,472 | - | -€1,472 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €217,690 | €233,177 | +€15,487 | +7.1% |
| Amounts receivable after more than one year | 29 | €11,140 | - | -€11,140 | |
| Other amounts receivable | 291 | €11,140 | - | -€11,140 | |
| Stocks and contracts in progress | 3 | €130,462 | €117,462 | -€13,000 | -10.0% |
| Stocks | 30/36 | €130,462 | €117,462 | -€13,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €11,956 | €22,985 | +€11,029 | +92.2% |
| Trade receivables | 40 | €11,093 | €21,086 | +€9,993 | +90.1% |
| Other amounts receivable | 41 | €863 | €1,899 | +€1,036 | +120% |
| Cash at bank and in hand | 54/58 | €63,854 | €91,062 | +€27,208 | +42.6% |
| Deferred charges and accrued income | 490/1 | €278 | €1,668 | +€1,390 | +500% |
| Total equity and liabilities | 10/49 | €243,622 | €251,493 | +€7,871 | +3.2% |
| Equity | 10/15 | €109,253 | €118,920 | +€9,667 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €89,253 | €98,920 | +€9,667 | +10.8% |
| Non-distributable reserves | 130/1 | €1,077 | €1,077 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,077 | €1,077 | = | 0.0% |
| Distributable reserves | 133 | €88,176 | €97,843 | +€9,667 | +11.0% |
| Amounts payable | 17/49 | €134,369 | €132,573 | -€1,796 | -1.3% |
| Amounts payable after more than one year | 17 | €1,557 | - | -€1,557 | |
| Financial debts | 170/4 | €1,557 | - | -€1,557 | |
| Amounts payable within one year | 42/48 | €132,812 | €132,573 | -€239 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €28,759 | €1,558 | -€27,201 | -94.6% |
| Trade debts | 44 | €65,776 | €75,993 | +€10,217 | +15.5% |
| Suppliers | 440/4 | €65,776 | €75,993 | +€10,217 | +15.5% |
| Advances received on contracts in progress | 46 | €5,585 | - | -€5,585 | |
| Taxes, remuneration and social security | 45 | €32,683 | €40,467 | +€7,784 | +23.8% |
| Taxes | 450/3 | €9,434 | €17,191 | +€7,757 | +82.2% |
| Remuneration and social security | 454/9 | €23,249 | €23,276 | +€27 | +0.1% |
| Other amounts payable | 47/48 | €9 | €14,555 | +€14,546 | +161,622% |
| Remuneration, social security and pensions | 62 | €91,123 | €93,784 | +€2,661 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,817 | €7,616 | -€3,201 | -29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27 | - | -€27 | |
| Other operating charges | 640/8 | €7,345 | €2,346 | -€4,999 | -68.1% |
| Gross operating margin | 9900 | €155,173 | €157,519 | +€2,346 | +1.5% |
| Operating profit (loss) | 9901 | €45,861 | €53,773 | +€7,912 | +17.3% |
| Financial income | 75/76B | €3,065 | €3,627 | +€562 | +18.3% |
| Recurring financial income | 75 | €3,065 | €3,627 | +€562 | +18.3% |
| Financial charges | 65/66B | €5,283 | €3,648 | -€1,635 | -30.9% |
| Recurring financial charges | 65 | €5,283 | €3,648 | -€1,635 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €43,643 | €53,752 | +€10,109 | +23.2% |
| Income taxes | 67/77 | €14,622 | €19,143 | +€4,521 | +30.9% |
| Profit (loss) for the period | 9904 | €29,021 | €34,609 | +€5,588 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,021 | €34,609 | +€5,588 | +19.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.