BRYMAN: 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.
BRYMAN
Largest movements
- Receivables within one year +€4,710
up €4,710 (+7.2%), from €65,848 to €70,558
of which Trade receivables: +€4,168
- Stocks and contracts -€2,332
no longer reported in 2025 (was €2,332)
- Tangible fixed assets -€1,761
down €1,761 (-60.0%), from €2,933 to €1,172
of which Furniture and vehicles: -€1,373
- Debts after one year -€4,024
down €4,024 (-53.7%), from €7,500 to €3,476
- Short-term financial debts +€3,452
up €3,452 (+125.6%), from €2,748 to €6,201
- Tax, wage and social debts -€2,854
down €2,854 (-51.8%), from €5,508 to €2,654
of which Remuneration and social security: -€2,844
- Other debts +€1,950
new in 2025: €1,950
- Profit (loss) carried forward +€1,262
up €1,262 (+5.7%), from €22,084 to €23,346
- Taxes +€4,662
up €4,662 (+240.5%), from €1,938 to €6,600
- Gross operating margin -€1,726
down €1,726 (-11.8%), from €14,612 to €12,886
- Staff costs -€1,427
down €1,427 (-79.4%), from €1,797 to €370
- Financial charges -€888
down €888 (-25.7%), from €3,461 to €2,573
- Financial income +€389
up €389 (+501.4%), from €78 to €467
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,548 | €73,732 | +€183 | +0.2% |
| Fixed assets | 21/28 | €4,575 | €2,814 | -€1,761 | -38.5% |
| Tangible fixed assets | 22/27 | €2,933 | €1,172 | -€1,761 | -60.0% |
| Plant, machinery and equipment | 23 | €611 | €223 | -€388 | -63.5% |
| Furniture and vehicles | 24 | €2,322 | €949 | -€1,373 | -59.1% |
| Financial fixed assets | 28 | €1,642 | €1,642 | = | 0.0% |
| Current assets | 29/58 | €68,974 | €70,918 | +€1,945 | +2.8% |
| Stocks and contracts in progress | 3 | €2,332 | - | -€2,332 | |
| Stocks | 30/36 | €2,332 | - | -€2,332 | |
| Amounts receivable within one year | 40/41 | €65,848 | €70,558 | +€4,710 | +7.2% |
| Trade receivables | 40 | €2,075 | €6,243 | +€4,168 | +200.8% |
| Other amounts receivable | 41 | €63,773 | €64,316 | +€543 | +0.9% |
| Deferred charges and accrued income | 490/1 | €794 | €360 | -€434 | -54.7% |
| Total equity and liabilities | 10/49 | €73,548 | €73,732 | +€183 | +0.2% |
| Equity | 10/15 | €50,716 | €51,978 | +€1,262 | +2.5% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,603 | €2,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,084 | €23,346 | +€1,262 | +5.7% |
| Amounts payable | 17/49 | €22,833 | €21,754 | -€1,078 | -4.7% |
| Amounts payable after more than one year | 17 | €7,500 | €3,476 | -€4,024 | -53.7% |
| Financial debts | 170/4 | €7,500 | €3,476 | -€4,024 | -53.7% |
| Amounts payable within one year | 42/48 | €15,333 | €17,475 | +€2,142 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €4,224 | €4,024 | -€200 | -4.7% |
| Financial debts | 43 | €2,748 | €6,201 | +€3,452 | +125.6% |
| Credit institutions | 430/8 | €2,748 | €6,201 | +€3,452 | +125.6% |
| Trade debts | 44 | €2,852 | €2,646 | -€206 | -7.2% |
| Suppliers | 440/4 | €2,852 | €2,646 | -€206 | -7.2% |
| Taxes, remuneration and social security | 45 | €5,508 | €2,654 | -€2,854 | -51.8% |
| Taxes | 450/3 | €2,664 | €2,654 | -€10 | -0.4% |
| Remuneration and social security | 454/9 | €2,844 | - | -€2,844 | |
| Other amounts payable | 47/48 | - | €1,950 | +€1,950 | |
| Accrued charges and deferred income | 492/3 | - | €804 | +€804 | |
| Remuneration, social security and pensions | 62 | €1,797 | €370 | -€1,427 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,923 | €1,761 | -€162 | -8.4% |
| Other operating charges | 640/8 | €687 | €787 | +€100 | +14.5% |
| Gross operating margin | 9900 | €14,612 | €12,886 | -€1,726 | -11.8% |
| Operating profit (loss) | 9901 | €10,205 | €9,968 | -€237 | -2.3% |
| Financial income | 75/76B | €78 | €467 | +€389 | +501.4% |
| Recurring financial income | 75 | €78 | €467 | +€389 | +501.4% |
| Financial charges | 65/66B | €3,461 | €2,573 | -€888 | -25.7% |
| Recurring financial charges | 65 | €3,461 | €2,573 | -€888 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €6,822 | €7,862 | +€1,040 | +15.2% |
| Income taxes | 67/77 | €1,938 | €6,600 | +€4,662 | +240.5% |
| Profit (loss) for the period | 9904 | €4,884 | €1,262 | -€3,622 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,884 | €1,262 | -€3,622 | -74.2% |
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 6 October 2026 via checked.be.