BRIBRA: 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.
What changed
BRIBRA
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€26,098
2024 · €82,931-€56,833
Equity
€695,218
2024 · €669,120+€26,098
Cash
€41,680
2024 · €45,287-€3,607
Balance sheet total
€2.3m
2024 · €2.2m+€92,914
Largest movements
Assets
- Stocks and contracts +€68,641
up €68,641 (+3.5%), from €2.0m to €2.0m
- Tangible fixed assets +€27,069
up €27,069 (+13.6%), from €198,384 to €225,453
of which Leasing and similar rights: +€66,993
Equity and liabilities
- Trade debts -€74,385
down €74,385 (-18.6%), from €400,732 to €326,348
- Other debts +€67,780
up €67,780 (+6.7%), from €1.0m to €1.1m
- Debts after one year +€36,242
new in 2025: €36,242
- Profit (loss) carried forward +€26,098
up €26,098 (+5.0%), from €525,020 to €551,118
- Current portion of long-term debt +€24,621
new in 2025: €24,621
Income statement
- Gross operating margin -€74,807
down €74,807 (-6.9%), from €1.1m to €1.0m
- Staff costs +€41,434
up €41,434 (+5.0%), from €825,429 to €866,864
- Taxes -€22,245
down €22,245 (-65.9%), from €33,765 to €11,519
- Other operating charges -€20,978
down €20,978 (-32.1%), from €65,303 to €44,325
- Financial charges -€12,419
down €12,419 (-19.2%), from €64,810 to €52,391
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.
Result 2024
€82,931
Gross operating margin
-€74,807
Staff costs
-€41,434
Depreciation
-€1,040
Write-downs
+€2,275
Other operating charges
+€20,978
Financial income
+€2,531
Financial charges
+€12,419
Taxes
+€22,245
Result 2025
€26,098
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.
From operations
+€28,651
Investment
-€93,120
Financing
+€60,862
Cash 2024
€45,287
From operations (derived)
+€28,651
Net result for the year
+€26,098
Depreciation
+€66,051
Stocks and contracts
-€68,641
Receivables within one year
-€2,258
Deferred charges and accrued income
+€1,447
Trade debts
-€74,385
Tax, wage and social debts
+€5,171
Advances received
+€6,240
Other debts
+€67,780
Accrued charges and deferred income
+€1,147
Investment (derived)
-€93,120
Investment in fixed assets (net)
-€93,120
Financing
+€60,862
Debts after one year
+€36,242
Current portion of long-term debt
+€24,621
Cash 2025
€41,680
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,244,139 | €2,337,053 | +€92,914 | +4.1% |
| Fixed assets | 21/28 | €198,493 | €225,562 | +€27,069 | +13.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €198,384 | €225,453 | +€27,069 | +13.6% |
| Plant, machinery and equipment | 23 | €39,435 | €17,453 | -€21,981 | -55.7% |
| Furniture and vehicles | 24 | €5,667 | €6,521 | +€854 | +15.1% |
| Leasing and similar rights | 25 | - | €66,993 | +€66,993 | |
| Other tangible fixed assets | 26 | €153,282 | €134,486 | -€18,797 | -12.3% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €2,045,646 | €2,111,491 | +€65,845 | +3.2% |
| Stocks and contracts in progress | 3 | €1,963,007 | €2,031,648 | +€68,641 | +3.5% |
| Stocks | 30/36 | €1,963,007 | €2,031,648 | +€68,641 | +3.5% |
| Amounts receivable within one year | 40/41 | €27,381 | €29,639 | +€2,258 | +8.2% |
| Trade receivables | 40 | €27,224 | €26,057 | -€1,167 | -4.3% |
| Other amounts receivable | 41 | €157 | €3,582 | +€3,425 | +2179.1% |
| Cash at bank and in hand | 54/58 | €45,287 | €41,680 | -€3,607 | -8.0% |
| Deferred charges and accrued income | 490/1 | €9,971 | €8,524 | -€1,447 | -14.5% |
| Total equity and liabilities | 10/49 | €2,244,139 | €2,337,053 | +€92,914 | +4.1% |
| Equity | 10/15 | €669,120 | €695,218 | +€26,098 | +3.9% |
| Contributions | 10/11 | €131,000 | €131,000 | = | 0.0% |
| Capital | 10 | €131,000 | €131,000 | = | 0.0% |
| Issued capital | 100 | €131,000 | €131,000 | = | 0.0% |
| Reserves | 13 | €13,100 | €13,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,100 | €13,100 | = | 0.0% |
| Legal reserve | 130 | €13,100 | €13,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €525,020 | €551,118 | +€26,098 | +5.0% |
| Amounts payable | 17/49 | €1,575,019 | €1,641,835 | +€66,816 | +4.2% |
| Amounts payable after more than one year | 17 | - | €36,242 | +€36,242 | |
| Financial debts | 170/4 | - | €36,242 | +€36,242 | |
| Amounts payable within one year | 42/48 | €1,559,805 | €1,589,233 | +€29,428 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | - | €24,621 | +€24,621 | |
| Trade debts | 44 | €400,732 | €326,348 | -€74,385 | -18.6% |
| Suppliers | 440/4 | €400,732 | €326,348 | -€74,385 | -18.6% |
| Advances received on contracts in progress | 46 | €8,463 | €14,703 | +€6,240 | +73.7% |
| Taxes, remuneration and social security | 45 | €134,150 | €139,321 | +€5,171 | +3.9% |
| Taxes | 450/3 | €4,379 | €17,565 | +€13,186 | +301.1% |
| Remuneration and social security | 454/9 | €129,771 | €121,756 | -€8,015 | -6.2% |
| Other amounts payable | 47/48 | €1,016,460 | €1,084,240 | +€67,780 | +6.7% |
| Accrued charges and deferred income | 492/3 | €15,214 | €16,361 | +€1,147 | +7.5% |
| Remuneration, social security and pensions | 62 | €825,429 | €866,864 | +€41,434 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,011 | €66,051 | +€1,040 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,586 | €4,312 | -€2,275 | -34.5% |
| Other operating charges | 640/8 | €65,303 | €44,325 | -€20,978 | -32.1% |
| Gross operating margin | 9900 | €1,084,603 | €1,009,796 | -€74,807 | -6.9% |
| Operating profit (loss) | 9901 | €122,273 | €28,245 | -€94,028 | -76.9% |
| Financial income | 75/76B | €59,233 | €61,763 | +€2,531 | +4.3% |
| Recurring financial income | 75 | €59,233 | €61,763 | +€2,531 | +4.3% |
| Financial charges | 65/66B | €64,810 | €52,391 | -€12,419 | -19.2% |
| Recurring financial charges | 65 | €64,810 | €52,391 | -€12,419 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €116,695 | €37,617 | -€79,078 | -67.8% |
| Income taxes | 67/77 | €33,765 | €11,519 | -€22,245 | -65.9% |
| Profit (loss) for the period | 9904 | €82,931 | €26,098 | -€56,833 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,931 | €26,098 | -€56,833 | -68.5% |
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 30 September 2026 via checked.be.