Bryther: 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.
Bryther
Largest movements
- Tangible fixed assets +€16,551
up €16,551 (+76.2%), from €21,713 to €38,264
of which Furniture and vehicles: +€25,281
- Receivables within one year -€7,454
down €7,454 (-31.9%), from €23,397 to €15,942
of which Trade receivables: -€5,459
- Financial fixed assets -€5,175
no longer reported in 2023 (was €5,175)
- Cash -€4,685
down €4,685 (-82.8%), from €5,659 to €974
mainly Investment in fixed assets (net) (-€22,383) and Trade debts (-€13,118)
- Deferred charges and accrued income -€2,056
down €2,056 (-52.6%), from €3,908 to €1,852
- Other debts +€17,664
up €17,664 (+75.7%), from €23,336 to €41,000
- Trade debts -€13,118
down €13,118 (-57.8%), from €22,700 to €9,582
- Tax, wage and social debts -€5,314
down €5,314 (-98.0%), from €5,423 to €109
of which Remuneration and social security: -€4,405
- Profit (loss) carried forward -€3,556
down €3,556 (-370.5%), from -€960 to -€4,516
- Staff costs -€33,489
down €33,489 (-98.6%), from €33,967 to €478
- Gross operating margin -€30,103
down €30,103 (-72.9%), from €41,276 to €11,173
- Depreciation +€5,598
up €5,598 (+83.9%), from €6,671 to €12,269
From the 2022 result to the 2023 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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,500 | €60,419 | -€4,081 | -6.3% |
| Fixed assets | 21/28 | €31,536 | €41,650 | +€10,114 | +32.1% |
| Intangible fixed assets | 21 | €4,649 | €3,387 | -€1,262 | -27.1% |
| Tangible fixed assets | 22/27 | €21,713 | €38,264 | +€16,551 | +76.2% |
| Plant, machinery and equipment | 23 | €21,007 | €12,277 | -€8,730 | -41.6% |
| Furniture and vehicles | 24 | €706 | €25,987 | +€25,281 | +3582.8% |
| Financial fixed assets | 28 | €5,175 | - | -€5,175 | |
| Current assets | 29/58 | €32,964 | €18,769 | -€14,195 | -43.1% |
| Amounts receivable within one year | 40/41 | €23,397 | €15,942 | -€7,454 | -31.9% |
| Trade receivables | 40 | €17,083 | €11,623 | -€5,459 | -32.0% |
| Other amounts receivable | 41 | €6,314 | €4,319 | -€1,995 | -31.6% |
| Cash at bank and in hand | 54/58 | €5,659 | €974 | -€4,685 | -82.8% |
| Deferred charges and accrued income | 490/1 | €3,908 | €1,852 | -€2,056 | -52.6% |
| Total equity and liabilities | 10/49 | €64,500 | €60,419 | -€4,081 | -6.3% |
| Equity | 10/15 | €13,040 | €9,484 | -€3,556 | -27.3% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€960 | -€4,516 | -€3,556 | -370.5% |
| Amounts payable | 17/49 | €51,460 | €50,935 | -€525 | -1.0% |
| Amounts payable within one year | 42/48 | €51,460 | €50,691 | -€768 | -1.5% |
| Trade debts | 44 | €22,700 | €9,582 | -€13,118 | -57.8% |
| Suppliers | 440/4 | €22,700 | €9,582 | -€13,118 | -57.8% |
| Taxes, remuneration and social security | 45 | €5,423 | €109 | -€5,314 | -98.0% |
| Taxes | 450/3 | €1,018 | €109 | -€909 | -89.3% |
| Remuneration and social security | 454/9 | €4,405 | - | -€4,405 | |
| Other amounts payable | 47/48 | €23,336 | €41,000 | +€17,664 | +75.7% |
| Accrued charges and deferred income | 492/3 | - | €244 | +€244 | |
| Remuneration, social security and pensions | 62 | €33,967 | €478 | -€33,489 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,671 | €12,269 | +€5,598 | +83.9% |
| Other operating charges | 640/8 | €1,444 | €1,180 | -€264 | -18.3% |
| Non-recurring operating charges | 66A | - | €691 | +€691 | |
| Gross operating margin | 9900 | €41,276 | €11,173 | -€30,103 | -72.9% |
| Operating profit (loss) | 9901 | -€806 | -€3,445 | -€2,639 | -327.3% |
| Financial income | 75/76B | €22 | €48 | +€26 | +117.5% |
| Recurring financial income | 75 | €22 | €48 | +€26 | +117.5% |
| Financial charges | 65/66B | €176 | €159 | -€17 | -9.5% |
| Recurring financial charges | 65 | €176 | €159 | -€17 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€960 | -€3,556 | -€2,596 | -270.5% |
| Profit (loss) for the period | 9904 | -€960 | -€3,556 | -€2,596 | -270.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€960 | -€3,556 | -€2,596 | -270.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.