BRYON: 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.
BRYON
Largest movements
- Cash -€380,435
down €380,435 (-34.0%), from €1.1m to €737,176
mainly Contributions, distributions and other (-€546,000) and Receivables within one year (-€376,085)
- Receivables within one year +€376,085
up €376,085 (+17.7%), from €2.1m to €2.5m
of which Trade receivables: +€454,149
- Deferred charges and accrued income -€238,234
down €238,234 (-81.0%), from €294,210 to €55,976
- Tangible fixed assets +€122,898
up €122,898 (+74.1%), from €165,816 to €288,713
of which Furniture and vehicles: +€173,926
- Other debts -€360,000
down €360,000 (-39.7%), from €906,000 to €546,000
- Accrued charges and deferred income -€357,975
down €357,975 (-95.3%), from €375,748 to €17,773
- Trade debts +€224,577
up €224,577 (+17.6%), from €1.3m to €1.5m
- Profit (loss) carried forward +€163,680
up €163,680 (+25.5%), from €642,890 to €806,570
- Debts after one year +€71,522
up €71,522 (+192%), from €37,170 to €108,692
- Gross operating margin -€423,877
down €423,877 (-21.2%), from €2.0m to €1.6m
- Staff costs -€50,682
down €50,682 (-7.5%), from €680,189 to €629,507
- Depreciation +€28,829
up €28,829 (+34.2%), from €84,272 to €113,101
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 | €3,792,320 | €3,669,095 | -€123,225 | -3.2% |
| Fixed assets | 21/28 | €244,005 | €364,784 | +€120,779 | +49.5% |
| Intangible fixed assets | 21 | €9,000 | €6,881 | -€2,119 | -23.5% |
| Tangible fixed assets | 22/27 | €165,816 | €288,713 | +€122,898 | +74.1% |
| Plant, machinery and equipment | 23 | €47,462 | €34,217 | -€13,245 | -27.9% |
| Furniture and vehicles | 24 | €41,983 | €215,909 | +€173,926 | +414% |
| Other tangible fixed assets | 26 | €76,371 | €38,587 | -€37,784 | -49.5% |
| Financial fixed assets | 28 | €69,189 | €69,189 | = | 0.0% |
| Current assets | 29/58 | €3,548,316 | €3,304,312 | -€244,004 | -6.9% |
| Stocks and contracts in progress | 3 | €11,071 | €9,652 | -€1,419 | -12.8% |
| Stocks | 30/36 | €11,071 | €9,652 | -€1,419 | -12.8% |
| Amounts receivable within one year | 40/41 | €2,125,423 | €2,501,508 | +€376,085 | +17.7% |
| Trade receivables | 40 | €1,810,855 | €2,265,004 | +€454,149 | +25.1% |
| Other amounts receivable | 41 | €314,568 | €236,504 | -€78,064 | -24.8% |
| Cash at bank and in hand | 54/58 | €1,117,611 | €737,176 | -€380,435 | -34.0% |
| Deferred charges and accrued income | 490/1 | €294,210 | €55,976 | -€238,234 | -81.0% |
| Total equity and liabilities | 10/49 | €3,792,320 | €3,669,095 | -€123,225 | -3.2% |
| Equity | 10/15 | €1,011,513 | €1,175,193 | +€163,680 | +16.2% |
| Contributions | 10/11 | €323,400 | €323,400 | = | 0.0% |
| Capital | 10 | €323,400 | €323,400 | = | 0.0% |
| Issued capital | 100 | €323,400 | €323,400 | = | 0.0% |
| Reserves | 13 | €45,223 | €45,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,340 | €32,340 | = | 0.0% |
| Legal reserve | 130 | €32,340 | €32,340 | = | 0.0% |
| Distributable reserves | 133 | €12,883 | €12,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | €642,890 | €806,570 | +€163,680 | +25.5% |
| Provisions and deferred taxes | 16 | €35,820 | €35,820 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,820 | €35,820 | = | 0.0% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €35,820 | €35,820 | = | 0.0% |
| Amounts payable | 17/49 | €2,744,987 | €2,458,083 | -€286,905 | -10.5% |
| Amounts payable after more than one year | 17 | €37,170 | €108,692 | +€71,522 | +192% |
| Financial debts | 170/4 | €37,170 | €108,692 | +€71,522 | +192% |
| Amounts payable within one year | 42/48 | €2,332,070 | €2,331,618 | -€452 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €26,403 | €85,226 | +€58,823 | +223% |
| Trade debts | 44 | €1,274,543 | €1,499,120 | +€224,577 | +17.6% |
| Suppliers | 440/4 | €1,274,543 | €1,499,120 | +€224,577 | +17.6% |
| Advances received on contracts in progress | 46 | - | €46,610 | +€46,610 | |
| Taxes, remuneration and social security | 45 | €125,125 | €154,662 | +€29,538 | +23.6% |
| Taxes | 450/3 | €46,238 | €45,699 | -€539 | -1.2% |
| Remuneration and social security | 454/9 | €78,886 | €108,963 | +€30,077 | +38.1% |
| Other amounts payable | 47/48 | €906,000 | €546,000 | -€360,000 | -39.7% |
| Accrued charges and deferred income | 492/3 | €375,748 | €17,773 | -€357,975 | -95.3% |
| Non-recurring operating income | 76A | €0 | €36,391 | +€36,391 | |
| Remuneration, social security and pensions | 62 | €680,189 | €629,507 | -€50,682 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,272 | €113,101 | +€28,829 | +34.2% |
| Other operating charges | 640/8 | €13,172 | €25,640 | +€12,468 | +94.7% |
| Gross operating margin | 9900 | €1,998,825 | €1,574,947 | -€423,877 | -21.2% |
| Operating profit (loss) | 9901 | €1,221,192 | €806,699 | -€414,493 | -33.9% |
| Financial income | 75/76B | €1,357 | €6,937 | +€5,579 | +411% |
| Recurring financial income | 75 | €1,357 | €6,937 | +€5,579 | +411% |
| Financial charges | 65/66B | €10,986 | €10,475 | -€511 | -4.7% |
| Recurring financial charges | 65 | €10,986 | €10,475 | -€511 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,211,563 | €803,161 | -€408,402 | -33.7% |
| Income taxes | 67/77 | €96,397 | €93,481 | -€2,915 | -3.0% |
| Profit (loss) for the period | 9904 | €1,115,166 | €709,680 | -€405,487 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,115,166 | €709,680 | -€405,487 | -36.4% |
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 16 October 2026 via checked.be.