B'BRILLANT: 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.
B'BRILLANT
Largest movements
- Receivables within one year +€14,762
up €14,762 (+43.5%), from €33,937 to €48,699
of which Other amounts receivable: +€8,327
- Current investments +€2,500
new in 2025: €2,500
- Cash -€1,325
down €1,325 (-72.5%), from €1,828 to €503
mainly Receivables within one year (-€14,762) and Tax, wage and social debts (-€2,772)
- Reserves +€27,777
new in 2025: €27,777
- Profit (loss) carried forward -€17,064
down €17,064 (-100%), from €17,064 to €0
- Short-term financial debts +€4,985
new in 2025: €4,985
- Trade debts +€3,011
up €3,011 (+435%), from €693 to €3,703
- Tax, wage and social debts -€2,772
down €2,772 (-15.5%), from €17,907 to €15,136
- Gross operating margin +€14,386
up €14,386 (+241%), from €5,978 to €20,364
- Taxes +€2,879
up €2,879 (+124%), from €2,321 to €5,200
- Other operating charges +€2,552
up €2,552 (+376%), from €679 to €3,231
- Financial income +€402
up €402 (+34.5%), from €1,164 to €1,566
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 | €35,764 | €51,701 | +€15,937 | +44.6% |
| Current assets | 29/58 | €35,764 | €51,701 | +€15,937 | +44.6% |
| Amounts receivable within one year | 40/41 | €33,937 | €48,699 | +€14,762 | +43.5% |
| Trade receivables | 40 | €9,372 | €15,806 | +€6,435 | +68.7% |
| Other amounts receivable | 41 | €24,565 | €32,892 | +€8,327 | +33.9% |
| Current investments | 50/53 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €1,828 | €503 | -€1,325 | -72.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €35,764 | €51,701 | +€15,937 | +44.6% |
| Equity | 10/15 | €17,164 | €27,877 | +€10,712 | +62.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €27,777 | +€27,777 | |
| Distributable reserves | 133 | - | €27,777 | +€27,777 | |
| Profit (loss) carried forward | 14 | €17,064 | €0 | -€17,064 | -100% |
| Amounts payable | 17/49 | €18,600 | €23,825 | +€5,225 | +28.1% |
| Amounts payable within one year | 42/48 | €18,600 | €23,825 | +€5,225 | +28.1% |
| Financial debts | 43 | - | €4,985 | +€4,985 | |
| Credit institutions | 430/8 | - | €4,985 | +€4,985 | |
| Trade debts | 44 | €693 | €3,703 | +€3,011 | +435% |
| Suppliers | 440/4 | €693 | €3,703 | +€3,011 | +435% |
| Taxes, remuneration and social security | 45 | €17,907 | €15,136 | -€2,772 | -15.5% |
| Taxes | 450/3 | €17,907 | €15,136 | -€2,772 | -15.5% |
| Other operating charges | 640/8 | €679 | €3,231 | +€2,552 | +376% |
| Gross operating margin | 9900 | €5,978 | €20,364 | +€14,386 | +241% |
| Operating profit (loss) | 9901 | €5,299 | €17,133 | +€11,834 | +223% |
| Financial income | 75/76B | €1,164 | €1,566 | +€402 | +34.5% |
| Recurring financial income | 75 | €1,164 | €1,566 | +€402 | +34.5% |
| Financial charges | 65/66B | €2,652 | €2,788 | +€135 | +5.1% |
| Recurring financial charges | 65 | €2,652 | €2,788 | +€135 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €3,812 | €15,912 | +€12,100 | +317% |
| Income taxes | 67/77 | €2,321 | €5,200 | +€2,879 | +124% |
| Profit (loss) for the period | 9904 | €1,491 | €10,712 | +€9,222 | +619% |
| Profit (loss) for the period to be appropriated | 9905 | €1,491 | €10,712 | +€9,222 | +619% |
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 14 October 2026 via checked.be.