BRYSSE-DERAEDT: 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.
BRYSSE-DERAEDT
Largest movements
- Receivables after one year -€84,547
down €84,547 (-97.7%), from €86,560 to €2,012
- Deferred charges and accrued income +€74,224
up €74,224 (+130%), from €57,299 to €131,523
- Receivables within one year +€49,283
up €49,283 (+39.5%), from €124,788 to €174,070
of which Trade receivables: +€49,157
- Cash -€23,487
down €23,487 (-43.6%), from €53,898 to €30,411
mainly Net result for the year (-€81,752) and Deferred charges and accrued income (-€74,224)
- Tangible fixed assets -€18,678
down €18,678 (-9.7%), from €193,107 to €174,430
of which Land and buildings: -€11,650
- Tax, wage and social debts +€93,201
up €93,201 (+39.9%), from €233,875 to €327,075
of which Taxes: +€92,058
- Reserves -€81,752
down €81,752 (-91.5%), from €89,303 to €7,551
of which Distributable reserves: -€81,752
- Debts after one year -€18,230
down €18,230 (-35.9%), from €50,806 to €32,577
- Taxes +€34,704
up €34,704 (+26.4%), from €131,316 to €166,020
- Gross operating margin +€32,512
up €32,512 (+16.2%), from €200,884 to €233,395
- Staff costs +€5,245
up €5,245 (+4.8%), from €108,425 to €113,669
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 | €678,266 | €674,171 | -€4,095 | -0.6% |
| Fixed assets | 21/28 | €233,107 | €214,430 | -€18,678 | -8.0% |
| Tangible fixed assets | 22/27 | €193,107 | €174,430 | -€18,678 | -9.7% |
| Land and buildings | 22 | €159,843 | €148,194 | -€11,650 | -7.3% |
| Plant, machinery and equipment | 23 | €22,094 | €19,413 | -€2,682 | -12.1% |
| Furniture and vehicles | 24 | €9,534 | €5,188 | -€4,346 | -45.6% |
| Leasing and similar rights | 25 | €1,635 | €1,635 | = | 0.0% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €445,159 | €459,741 | +€14,582 | +3.3% |
| Amounts receivable after more than one year | 29 | €86,560 | €2,012 | -€84,547 | -97.7% |
| Other amounts receivable | 291 | €86,560 | €2,012 | -€84,547 | -97.7% |
| Stocks and contracts in progress | 3 | €122,614 | €121,724 | -€890 | -0.7% |
| Stocks | 30/36 | €122,614 | €121,724 | -€890 | -0.7% |
| Amounts receivable within one year | 40/41 | €124,788 | €174,070 | +€49,283 | +39.5% |
| Trade receivables | 40 | €108,562 | €157,719 | +€49,157 | +45.3% |
| Other amounts receivable | 41 | €16,225 | €16,351 | +€126 | +0.8% |
| Cash at bank and in hand | 54/58 | €53,898 | €30,411 | -€23,487 | -43.6% |
| Deferred charges and accrued income | 490/1 | €57,299 | €131,523 | +€74,224 | +130% |
| Total equity and liabilities | 10/49 | €678,266 | €674,171 | -€4,095 | -0.6% |
| Equity | 10/15 | €151,303 | €69,551 | -€81,752 | -54.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €89,303 | €7,551 | -€81,752 | -91.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €83,103 | €1,351 | -€81,752 | -98.4% |
| Amounts payable | 17/49 | €526,963 | €604,620 | +€77,657 | +14.7% |
| Amounts payable after more than one year | 17 | €50,806 | €32,577 | -€18,230 | -35.9% |
| Financial debts | 170/4 | €50,806 | €32,577 | -€18,230 | -35.9% |
| Amounts payable within one year | 42/48 | €454,102 | €549,989 | +€95,887 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €17,955 | €18,230 | +€275 | +1.5% |
| Trade debts | 44 | €202,273 | €204,684 | +€2,411 | +1.2% |
| Suppliers | 440/4 | €202,273 | €204,684 | +€2,411 | +1.2% |
| Taxes, remuneration and social security | 45 | €233,875 | €327,075 | +€93,201 | +39.9% |
| Taxes | 450/3 | €220,917 | €312,975 | +€92,058 | +41.7% |
| Remuneration and social security | 454/9 | €12,958 | €14,100 | +€1,143 | +8.8% |
| Accrued charges and deferred income | 492/3 | €22,055 | €22,055 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €108,425 | €113,669 | +€5,245 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,721 | €24,013 | -€1,708 | -6.6% |
| Other operating charges | 640/8 | €8,227 | €9,727 | +€1,499 | +18.2% |
| Gross operating margin | 9900 | €200,884 | €233,395 | +€32,512 | +16.2% |
| Operating profit (loss) | 9901 | €58,511 | €85,987 | +€27,476 | +47.0% |
| Financial charges | 65/66B | €2,297 | €1,719 | -€578 | -25.2% |
| Recurring financial charges | 65 | €2,297 | €1,719 | -€578 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €56,214 | €84,268 | +€28,053 | +49.9% |
| Income taxes | 67/77 | €131,316 | €166,020 | +€34,704 | +26.4% |
| Profit (loss) for the period | 9904 | -€75,101 | -€81,752 | -€6,651 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,101 | -€81,752 | -€6,651 | -8.9% |
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 18 October 2026 via checked.be.