VIKTORINE BRIMEYER: 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.
VIKTORINE BRIMEYER
Largest movements
- Cash +€15,262
up €15,262 (+57.3%), from €26,644 to €41,906
mainly Other debts (+€50,400) and Net result for the year (+€20,403)
- Receivables within one year +€4,834
up €4,834 (+8.9%), from €54,565 to €59,399
of which Trade receivables: +€7,389
- Deferred charges and accrued income -€1,870
no longer reported in 2025 (was €1,870)
- Other debts +€50,400
new in 2025: €50,400
- Profit (loss) carried forward -€42,597
down €42,597 (-55.2%), from €77,164 to €34,567
- Tax, wage and social debts +€10,834
up €10,834 (+199%), from €5,450 to €16,284
- Trade debts -€1,440
down €1,440 (-80.8%), from €1,782 to €342
- Gross operating margin -€1,416
down €1,416 (-4.9%), from €28,846 to €27,430
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.
Derived cash bridge
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 | €86,896 | €104,093 | +€17,197 | +19.8% |
| Formation expenses | 20 | €506 | €339 | -€167 | -33.0% |
| Fixed assets | 21/28 | €3,311 | €2,449 | -€862 | -26.0% |
| Tangible fixed assets | 22/27 | €3,311 | €2,449 | -€862 | -26.0% |
| Plant, machinery and equipment | 23 | €1,142 | €914 | -€229 | -20.0% |
| Furniture and vehicles | 24 | €2,169 | €1,536 | -€633 | -29.2% |
| Current assets | 29/58 | €83,079 | €101,305 | +€18,226 | +21.9% |
| Amounts receivable within one year | 40/41 | €54,565 | €59,399 | +€4,834 | +8.9% |
| Trade receivables | 40 | €829 | €8,218 | +€7,389 | +891% |
| Other amounts receivable | 41 | €53,736 | €51,181 | -€2,554 | -4.8% |
| Cash at bank and in hand | 54/58 | €26,644 | €41,906 | +€15,262 | +57.3% |
| Deferred charges and accrued income | 490/1 | €1,870 | - | -€1,870 | |
| Total equity and liabilities | 10/49 | €86,896 | €104,093 | +€17,197 | +19.8% |
| Equity | 10/15 | €79,664 | €37,067 | -€42,597 | -53.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,164 | €34,567 | -€42,597 | -55.2% |
| Amounts payable | 17/49 | €7,232 | €67,026 | +€59,794 | +827% |
| Amounts payable within one year | 42/48 | €7,232 | €67,026 | +€59,794 | +827% |
| Trade debts | 44 | €1,782 | €342 | -€1,440 | -80.8% |
| Suppliers | 440/4 | €1,782 | €342 | -€1,440 | -80.8% |
| Taxes, remuneration and social security | 45 | €5,450 | €16,284 | +€10,834 | +199% |
| Taxes | 450/3 | €5,450 | €16,284 | +€10,834 | +199% |
| Other amounts payable | 47/48 | - | €50,400 | +€50,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €1,029 | +€227 | +28.4% |
| Other operating charges | 640/8 | €343 | €338 | -€4 | -1.3% |
| Gross operating margin | 9900 | €28,846 | €27,430 | -€1,416 | -4.9% |
| Operating profit (loss) | 9901 | €27,701 | €26,062 | -€1,639 | -5.9% |
| Financial charges | 65/66B | €361 | €284 | -€77 | -21.3% |
| Recurring financial charges | 65 | €361 | €284 | -€77 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €27,341 | €25,778 | -€1,562 | -5.7% |
| Income taxes | 67/77 | €5,640 | €5,375 | -€265 | -4.7% |
| Profit (loss) for the period | 9904 | €21,700 | €20,403 | -€1,297 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,700 | €20,403 | -€1,297 | -6.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.