REZAI - BRION: 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.
REZAI - BRION
Largest movements
- Cash +€147,891
up €147,891 (+62.4%), from €237,082 to €384,973
mainly Net result for the year (+€437,462) and Receivables within one year (+€82,297)
- Receivables within one year -€82,297
down €82,297 (-62.7%), from €131,159 to €48,861
of which Trade receivables: -€90,797
- Tangible fixed assets -€9,269
down €9,269 (-24.1%), from €38,539 to €29,270
of which Furniture and vehicles: -€7,002
- Other debts +€68,011
up €68,011 (+26.9%), from €253,051 to €321,061
- Tax, wage and social debts -€11,700
down €11,700 (-10.6%), from €110,700 to €99,000
- Gross operating margin -€57,575
down €57,575 (-8.8%), from €652,067 to €594,493
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €409,990 | €465,825 | +€55,835 | +13.6% |
| Fixed assets | 21/28 | €38,539 | €29,270 | -€9,269 | -24.1% |
| Tangible fixed assets | 22/27 | €38,539 | €29,270 | -€9,269 | -24.1% |
| Plant, machinery and equipment | 23 | €2,672 | €406 | -€2,267 | -84.8% |
| Furniture and vehicles | 24 | €35,866 | €28,864 | -€7,002 | -19.5% |
| Current assets | 29/58 | €371,451 | €436,555 | +€65,104 | +17.5% |
| Amounts receivable within one year | 40/41 | €131,159 | €48,861 | -€82,297 | -62.7% |
| Trade receivables | 40 | €123,659 | €32,861 | -€90,797 | -73.4% |
| Other amounts receivable | 41 | €7,500 | €16,000 | +€8,500 | +113% |
| Cash at bank and in hand | 54/58 | €237,082 | €384,973 | +€147,891 | +62.4% |
| Deferred charges and accrued income | 490/1 | €3,210 | €2,720 | -€489 | -15.2% |
| Total equity and liabilities | 10/49 | €409,990 | €465,825 | +€55,835 | +13.6% |
| Equity | 10/15 | €44,138 | €41,600 | -€2,538 | -5.7% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,218 | €680 | -€2,538 | -78.9% |
| Amounts payable | 17/49 | €365,851 | €424,225 | +€58,373 | +16.0% |
| Amounts payable within one year | 42/48 | €365,851 | €424,225 | +€58,373 | +16.0% |
| Trade debts | 44 | €2,101 | €4,163 | +€2,063 | +98.2% |
| Suppliers | 440/4 | €2,101 | €4,163 | +€2,063 | +98.2% |
| Taxes, remuneration and social security | 45 | €110,700 | €99,000 | -€11,700 | -10.6% |
| Taxes | 450/3 | €110,700 | €99,000 | -€11,700 | -10.6% |
| Other amounts payable | 47/48 | €253,051 | €321,061 | +€68,011 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,302 | €11,002 | +€1,700 | +18.3% |
| Other operating charges | 640/8 | €1,816 | €2,193 | +€377 | +20.8% |
| Gross operating margin | 9900 | €652,067 | €594,493 | -€57,575 | -8.8% |
| Operating profit (loss) | 9901 | €640,950 | €581,298 | -€59,652 | -9.3% |
| Financial income | 75/76B | €4 | €5 | +€1 | +24.0% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +24.0% |
| Financial charges | 65/66B | €228 | €582 | +€353 | +155% |
| Recurring financial charges | 65 | €228 | €582 | +€353 | +155% |
| Profit (loss) for the period before taxes | 9903 | €640,725 | €580,720 | -€60,004 | -9.4% |
| Income taxes | 67/77 | €149,019 | €143,258 | -€5,761 | -3.9% |
| Profit (loss) for the period | 9904 | €491,706 | €437,462 | -€54,244 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €491,706 | €437,462 | -€54,244 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.