BRYHER: 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.
BRYHER
Largest movements
- Receivables within one year +€169,996
up €169,996 (+7,382%), from €2,303 to €172,299
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash -€80,745
down €80,745 (-95.4%), from €84,640 to €3,896
mainly Contributions, distributions and other (-€1.2m) and Other debts (-€530,000)
- Other debts -€530,000
down €530,000 (-31.2%), from €1.7m to €1.2m
- Reserves +€527,260
up €527,260 (+60.6%), from €869,554 to €1.4m
- Financial income +€701,607
up €701,607 (+70.1%), from €1.0m to €1.7m
- Financial charges -€5,420
down €5,420 (-53.7%), from €10,101 to €4,681
- Gross operating margin +€36
up €36 (+94.7%), from -€38 to -€2
- Other operating charges +€13
up €13 (+1.1%), from €1,186 to €1,199
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 | €2,586,964 | €2,577,815 | -€9,149 | -0.4% |
| Fixed assets | 21/28 | €2,400,000 | €2,400,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,400,000 | €2,400,000 | = | 0.0% |
| Current assets | 29/58 | €186,964 | €177,815 | -€9,149 | -4.9% |
| Amounts receivable within one year | 40/41 | €2,303 | €172,299 | +€169,996 | +7,382% |
| Other amounts receivable | 41 | €2,303 | €172,299 | +€169,996 | +7,382% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €84,640 | €3,896 | -€80,745 | -95.4% |
| Deferred charges and accrued income | 490/1 | €21 | €1,621 | +€1,600 | +7,655% |
| Total equity and liabilities | 10/49 | €2,586,964 | €2,577,815 | -€9,149 | -0.4% |
| Equity | 10/15 | €875,754 | €1,403,013 | +€527,260 | +60.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €869,554 | €1,396,813 | +€527,260 | +60.6% |
| Distributable reserves | 133 | €869,554 | €1,396,813 | +€527,260 | +60.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,711,210 | €1,174,802 | -€536,408 | -31.3% |
| Amounts payable within one year | 42/48 | €1,700,382 | €1,170,144 | -€530,238 | -31.2% |
| Trade debts | 44 | €382 | €144 | -€238 | -62.2% |
| Suppliers | 440/4 | €382 | €144 | -€238 | -62.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,700,000 | €1,170,000 | -€530,000 | -31.2% |
| Accrued charges and deferred income | 492/3 | €10,828 | €4,658 | -€6,171 | -57.0% |
| Other operating charges | 640/8 | €1,186 | €1,199 | +€13 | +1.1% |
| Gross operating margin | 9900 | -€38 | -€2 | +€36 | +94.7% |
| Operating profit (loss) | 9901 | -€1,224 | -€1,201 | +€22 | +1.8% |
| Financial income | 75/76B | €1,001,535 | €1,703,142 | +€701,607 | +70.1% |
| Recurring financial income | 75 | €1,001,535 | €1,703,142 | +€701,607 | +70.1% |
| Financial charges | 65/66B | €10,101 | €4,681 | -€5,420 | -53.7% |
| Recurring financial charges | 65 | €10,101 | €4,681 | -€5,420 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €990,210 | €1,697,260 | +€707,049 | +71.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €990,210 | €1,697,260 | +€707,049 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €990,210 | €1,697,260 | +€707,049 | +71.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.