MIL - BRISART: 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.
MIL - BRISART
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,166
down €1,166 (-3.0%), from -€38,400 to -€39,567
- Other debts +€1,103
up €1,103 (+11.4%), from €9,642 to €10,745
- Trade debts +€64
up €64 (+5.1%), from €1,263 to €1,327
- Short-term financial debts -€0
down €0 (0.0%), from €7,999 to €7,998
- Financial charges -€844
down €844 (-43.4%), from €1,947 to €1,103
of which Non-recurring financial charges: -€695
- Other operating charges -€348
no longer reported in 2023 (was €348)
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€18,903 | -€20,070 | -€1,166 | -6.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €497 | €497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €497 | €497 | = | 0.0% |
| Reserves not available under the articles | 1311 | €497 | €497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,400 | -€39,567 | -€1,166 | -3.0% |
| Amounts payable | 17/49 | €18,903 | €20,070 | +€1,166 | +6.2% |
| Amounts payable within one year | 42/48 | €18,903 | €20,070 | +€1,166 | +6.2% |
| Financial debts | 43 | €7,999 | €7,998 | -€0 | 0.0% |
| Credit institutions | 430/8 | €7,999 | €7,998 | -€0 | 0.0% |
| Trade debts | 44 | €1,263 | €1,327 | +€64 | +5.1% |
| Suppliers | 440/4 | €1,263 | €1,327 | +€64 | +5.1% |
| Other amounts payable | 47/48 | €9,642 | €10,745 | +€1,103 | +11.4% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | -€64 | -€64 | -€0 | -0.3% |
| Operating profit (loss) | 9901 | -€411 | -€64 | +€347 | +84.5% |
| Financial charges | 65/66B | €1,947 | €1,103 | -€844 | -43.4% |
| Recurring financial charges | 65 | €1,252 | €1,103 | -€149 | -11.9% |
| Non-recurring financial charges | 66B | €695 | - | -€695 | |
| Profit (loss) for the period before taxes | 9903 | -€2,358 | -€1,166 | +€1,191 | +50.5% |
| Profit (loss) for the period | 9904 | -€2,358 | -€1,166 | +€1,191 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,358 | -€1,166 | +€1,191 | +50.5% |
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 24 October 2026 via checked.be.