BRYQ: 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.
BRYQ
Largest movements
- Tangible fixed assets -€14,888
down €14,888 (-78.0%), from €19,083 to €4,195
of which Furniture and vehicles: -€14,711
- Cash +€14,220
up €14,220 (+135%), from €10,570 to €24,791
mainly Depreciation (+€14,888) and Tax, wage and social debts (+€7,859)
- Receivables within one year +€6,072
up €6,072 (+133%), from €4,554 to €10,625
of which Trade receivables: +€10,500
- Tax, wage and social debts +€7,859
up €7,859 (+359%), from €2,190 to €10,049
of which Remuneration and social security: +€9,000
- Debts after one year -€7,653
down €7,653 (-56.1%), from €13,644 to €5,991
- Other debts +€3,330
new in 2025: €3,330
- Profit (loss) carried forward +€3,037
up €3,037 (+32.9%), from -€9,237 to -€6,201
- Current portion of long-term debt -€2,465
down €2,465 (-24.4%), from €10,118 to €7,653
- Gross operating margin +€18,791
up €18,791 (+8,495%), from €221 to €19,012
- Purchases and services -€8,109
no longer reported in 2025 (was €8,109)
- Turnover -€6,475
no longer reported in 2025 (was €6,475)
- Other operating charges -€260
down €260 (-25.2%), from €1,030 to €770
- Depreciation -€256
down €256 (-1.7%), from €15,144 to €14,888
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.
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 | €34,927 | €40,427 | +€5,500 | +15.7% |
| Fixed assets | 21/28 | €19,083 | €4,195 | -€14,888 | -78.0% |
| Tangible fixed assets | 22/27 | €19,083 | €4,195 | -€14,888 | -78.0% |
| Plant, machinery and equipment | 23 | €348 | €171 | -€177 | -50.8% |
| Furniture and vehicles | 24 | €18,735 | €4,024 | -€14,711 | -78.5% |
| Current assets | 29/58 | €15,844 | €36,232 | +€20,388 | +129% |
| Amounts receivable within one year | 40/41 | €4,554 | €10,625 | +€6,072 | +133% |
| Trade receivables | 40 | - | €10,500 | +€10,500 | |
| Other amounts receivable | 41 | €4,554 | €125 | -€4,428 | -97.2% |
| Cash at bank and in hand | 54/58 | €10,570 | €24,791 | +€14,220 | +135% |
| Deferred charges and accrued income | 490/1 | €720 | €816 | +€96 | +13.3% |
| Total equity and liabilities | 10/49 | €34,927 | €40,427 | +€5,500 | +15.7% |
| Equity | 10/15 | €8,975 | €12,011 | +€3,037 | +33.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €18,112 | €18,112 | = | 0.0% |
| Distributable reserves | 133 | €18,112 | €18,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,237 | -€6,201 | +€3,037 | +32.9% |
| Amounts payable | 17/49 | €25,952 | €28,416 | +€2,463 | +9.5% |
| Amounts payable after more than one year | 17 | €13,644 | €5,991 | -€7,653 | -56.1% |
| Financial debts | 170/4 | €13,644 | €5,991 | -€7,653 | -56.1% |
| Amounts payable within one year | 42/48 | €12,309 | €22,425 | +€10,116 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €10,118 | €7,653 | -€2,465 | -24.4% |
| Trade debts | 44 | - | €1,393 | +€1,393 | |
| Suppliers | 440/4 | - | €1,393 | +€1,393 | |
| Taxes, remuneration and social security | 45 | €2,190 | €10,049 | +€7,859 | +359% |
| Taxes | 450/3 | €2,190 | €1,049 | -€1,141 | -52.1% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | - | €3,330 | +€3,330 | |
| Turnover | 70 | €6,475 | - | -€6,475 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,109 | - | -€8,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,144 | €14,888 | -€256 | -1.7% |
| Other operating charges | 640/8 | €1,030 | €770 | -€260 | -25.2% |
| Gross operating margin | 9900 | €221 | €19,012 | +€18,791 | +8,495% |
| Operating profit (loss) | 9901 | -€15,953 | €3,354 | +€19,306 | |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €330 | €232 | -€98 | -29.7% |
| Recurring financial charges | 65 | €330 | €232 | -€98 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,283 | €3,177 | +€19,460 | |
| Income taxes | 67/77 | €155 | €141 | -€14 | -9.1% |
| Profit (loss) for the period | 9904 | -€16,438 | €3,037 | +€19,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,438 | €3,037 | +€19,474 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.