IMMO BRIANDA: 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.
IMMO BRIANDA
Largest movements
- Tangible fixed assets -€11,560
down €11,560 (-3.4%), from €342,392 to €330,832
of which Land and buildings: -€11,555
- Other debts -€89,169
down €89,169 (-93.3%), from €95,571 to €6,402
- Debts after one year +€78,401
up €78,401 (+59.9%), from €130,957 to €209,359
of which Financial debts: +€66,701
- Gross operating margin -€3,284
down €3,284 (-9.2%), from €35,603 to €32,319
- Depreciation -€951
down €951 (-7.6%), from €12,511 to €11,560
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
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 | €348,738 | €337,948 | -€10,790 | -3.1% |
| Fixed assets | 21/28 | €342,392 | €330,832 | -€11,560 | -3.4% |
| Tangible fixed assets | 22/27 | €342,392 | €330,832 | -€11,560 | -3.4% |
| Land and buildings | 22 | €342,387 | €330,832 | -€11,555 | -3.4% |
| Furniture and vehicles | 24 | €5 | €0 | -€5 | -100.0% |
| Current assets | 29/58 | €6,346 | €7,116 | +€770 | +12.1% |
| Amounts receivable within one year | 40/41 | €1,397 | €4,302 | +€2,905 | +208.0% |
| Trade receivables | 40 | €272 | €2,552 | +€2,279 | +836.4% |
| Other amounts receivable | 41 | €1,124 | €1,751 | +€626 | +55.7% |
| Cash at bank and in hand | 54/58 | €4,949 | €2,814 | -€2,135 | -43.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €348,738 | €337,948 | -€10,790 | -3.1% |
| Equity | 10/15 | €96,077 | €96,118 | +€42 | 0.0% |
| Contributions | 10/11 | €62,000 | €64,447 | +€2,447 | +3.9% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €34,077 | €31,671 | -€2,406 | -7.1% |
| Non-distributable reserves | 130/1 | €2,447 | €0 | -€2,447 | -100.0% |
| Legal reserve | 130 | €2,447 | - | -€2,447 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €31,629 | €31,671 | +€42 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €252,661 | €241,830 | -€10,831 | -4.3% |
| Amounts payable after more than one year | 17 | €130,957 | €209,359 | +€78,401 | +59.9% |
| Financial debts | 170/4 | €130,957 | €197,659 | +€66,701 | +50.9% |
| Other amounts payable | 178/9 | - | €11,700 | +€11,700 | |
| Amounts payable within one year | 42/48 | €121,704 | €32,471 | -€89,233 | -73.3% |
| Current portion of amounts payable after more than one year | 42 | €23,786 | €24,278 | +€492 | +2.1% |
| Trade debts | 44 | €0 | €224 | +€224 | |
| Suppliers | 440/4 | €0 | €224 | +€224 | |
| Taxes, remuneration and social security | 45 | €2,347 | €1,568 | -€778 | -33.2% |
| Taxes | 450/3 | €2,347 | €1,568 | -€778 | -33.2% |
| Other amounts payable | 47/48 | €95,571 | €6,402 | -€89,169 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,511 | €11,560 | -€951 | -7.6% |
| Other operating charges | 640/8 | €4,238 | €4,471 | +€233 | +5.5% |
| Gross operating margin | 9900 | €35,603 | €32,319 | -€3,284 | -9.2% |
| Operating profit (loss) | 9901 | €18,853 | €16,288 | -€2,565 | -13.6% |
| Financial charges | 65/66B | €6,847 | €6,682 | -€166 | -2.4% |
| Recurring financial charges | 65 | €6,847 | €6,682 | -€166 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €12,006 | €9,606 | -€2,399 | -20.0% |
| Income taxes | 67/77 | €3,107 | €3,163 | +€56 | +1.8% |
| Profit (loss) for the period | 9904 | €8,898 | €6,443 | -€2,455 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,898 | €6,443 | -€2,455 | -27.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.