LA BRISE: what changed
Two fiscal 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.
LA BRISE
Largest movements
- Tangible fixed assets -€3,019
down €3,019 (-5.7%), from €52,522 to €49,503
of which Land and buildings: -€2,950
- Profit (loss) carried forward -€7,006
down €7,006 (-13.6%), from -€51,493 to -€58,500
- Other debts +€3,500
up €3,500 (+6.1%), from €57,048 to €60,548
- Gross operating margin +€12,091
up €12,091, from -€5,608 to €6,483
- Other operating charges +€1,716
up €1,716 (+30.7%), from €5,594 to €7,310
- Depreciation +€190
up €190 (+3.2%), from €5,950 to €6,139
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 | €125,456 | €121,608 | -€3,848 | -3.1% |
| Fixed assets | 21/28 | €52,522 | €49,503 | -€3,019 | -5.7% |
| Tangible fixed assets | 22/27 | €52,522 | €49,503 | -€3,019 | -5.7% |
| Land and buildings | 22 | €52,168 | €49,218 | -€2,950 | -5.7% |
| Plant, machinery and equipment | 23 | €355 | €285 | -€69 | -19.6% |
| Current assets | 29/58 | €72,933 | €72,105 | -€829 | -1.1% |
| Amounts receivable within one year | 40/41 | €13,255 | €13,255 | = | 0.0% |
| Other amounts receivable | 41 | €13,255 | €13,255 | = | 0.0% |
| Current investments | 50/53 | €57,422 | €57,422 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,257 | €1,428 | -€829 | -36.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €125,456 | €121,608 | -€3,848 | -3.1% |
| Equity | 10/15 | €67,964 | €60,958 | -€7,006 | -10.3% |
| Contributions | 10/11 | €106,250 | €106,250 | = | 0.0% |
| Capital | 10 | €106,250 | €106,250 | = | 0.0% |
| Issued capital | 100 | €106,250 | €106,250 | = | 0.0% |
| Reserves | 13 | €13,208 | €13,208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,625 | €10,625 | = | 0.0% |
| Legal reserve | 130 | €10,625 | €10,625 | = | 0.0% |
| Distributable reserves | 133 | €2,583 | €2,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,493 | -€58,500 | -€7,006 | -13.6% |
| Amounts payable | 17/49 | €57,492 | €60,650 | +€3,159 | +5.5% |
| Amounts payable within one year | 42/48 | €57,492 | €60,650 | +€3,159 | +5.5% |
| Trade debts | 44 | €443 | €102 | -€341 | -77.0% |
| Suppliers | 440/4 | €443 | €102 | -€341 | -77.0% |
| Other amounts payable | 47/48 | €57,048 | €60,548 | +€3,500 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,950 | €6,139 | +€190 | +3.2% |
| Other operating charges | 640/8 | €5,594 | €7,310 | +€1,716 | +30.7% |
| Gross operating margin | 9900 | -€5,608 | €6,483 | +€12,091 | |
| Operating profit (loss) | 9901 | -€17,151 | -€6,966 | +€10,185 | +59.4% |
| Financial charges | 65/66B | €49 | €40 | -€9 | -19.0% |
| Recurring financial charges | 65 | €49 | €40 | -€9 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,200 | -€7,006 | +€10,194 | +59.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,200 | -€7,006 | +€10,194 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,200 | -€7,006 | +€10,194 | +59.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.