BRIL DE PANNE: 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.
BRIL DE PANNE
Largest movements
- Stocks and contracts +€19,443
up €19,443 (+16.6%), from €117,214 to €136,657
- Tangible fixed assets -€10,451
down €10,451 (-17.8%), from €58,870 to €48,419
of which Other tangible fixed assets: -€17,009
- Cash +€7,186
up €7,186 (+55.4%), from €12,967 to €20,153
mainly Depreciation (+€28,907) and Trade debts (+€17,837)
- Receivables within one year +€2,562
up €2,562 (+46.0%), from €5,574 to €8,136
of which Trade receivables: +€3,832
- Trade debts +€17,837
up €17,837 (+18.2%), from €97,827 to €115,664
- Debts after one year +€9,233
up €9,233, from €0 to €9,233
- Other debts -€7,684
down €7,684 (-59.2%), from €12,979 to €5,295
- Tax, wage and social debts -€6,739
down €6,739 (-31.9%), from €21,140 to €14,402
of which Taxes: -€4,371
- Current portion of long-term debt +€5,031
up €5,031 (+418%), from €1,203 to €6,235
- Gross operating margin +€11,316
up €11,316 (+19.8%), from €57,219 to €68,534
- Other operating charges +€3,709
up €3,709 (+63.3%), from €5,861 to €9,570
- Financial charges +€2,415
up €2,415 (+45.0%), from €5,367 to €7,782
- Financial income -€1,780
down €1,780 (-56.7%), from €3,137 to €1,357
- Depreciation -€931
down €931 (-3.1%), from €29,838 to €28,907
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 | €206,934 | €225,666 | +€18,731 | +9.1% |
| Fixed assets | 21/28 | €71,179 | €60,720 | -€10,460 | -14.7% |
| Intangible fixed assets | 21 | €9 | €0 | -€9 | -99.2% |
| Tangible fixed assets | 22/27 | €58,870 | €48,419 | -€10,451 | -17.8% |
| Plant, machinery and equipment | 23 | €17,657 | €9,080 | -€8,577 | -48.6% |
| Furniture and vehicles | 24 | €3,478 | €18,613 | +€15,135 | +435% |
| Other tangible fixed assets | 26 | €37,735 | €20,726 | -€17,009 | -45.1% |
| Financial fixed assets | 28 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €135,755 | €164,946 | +€29,191 | +21.5% |
| Stocks and contracts in progress | 3 | €117,214 | €136,657 | +€19,443 | +16.6% |
| Stocks | 30/36 | €117,214 | €136,657 | +€19,443 | +16.6% |
| Amounts receivable within one year | 40/41 | €5,574 | €8,136 | +€2,562 | +46.0% |
| Trade receivables | 40 | €3,374 | €7,205 | +€3,832 | +114% |
| Other amounts receivable | 41 | €2,200 | €931 | -€1,269 | -57.7% |
| Cash at bank and in hand | 54/58 | €12,967 | €20,153 | +€7,186 | +55.4% |
| Total equity and liabilities | 10/49 | €206,934 | €225,666 | +€18,731 | +9.1% |
| Equity | 10/15 | €36,297 | €39,838 | +€3,541 | +9.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €5,355 | €9,838 | +€4,483 | +83.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,707 | €4,707 | = | 0.0% |
| Distributable reserves | 133 | €648 | €5,131 | +€4,483 | +692% |
| Profit (loss) carried forward | 14 | €942 | €0 | -€942 | -100% |
| Amounts payable | 17/49 | €170,638 | €185,828 | +€15,190 | +8.9% |
| Amounts payable after more than one year | 17 | €0 | €9,233 | +€9,233 | |
| Financial debts | 170/4 | €0 | €9,233 | +€9,233 | |
| Amounts payable within one year | 42/48 | €168,149 | €176,595 | +€8,446 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €1,203 | €6,235 | +€5,031 | +418% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €97,827 | €115,664 | +€17,837 | +18.2% |
| Suppliers | 440/4 | €97,827 | €115,664 | +€17,837 | +18.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,140 | €14,402 | -€6,739 | -31.9% |
| Taxes | 450/3 | €16,431 | €12,061 | -€4,371 | -26.6% |
| Remuneration and social security | 454/9 | €4,709 | €2,341 | -€2,368 | -50.3% |
| Other amounts payable | 47/48 | €12,979 | €5,295 | -€7,684 | -59.2% |
| Accrued charges and deferred income | 492/3 | €2,488 | €0 | -€2,488 | -100% |
| Remuneration, social security and pensions | 62 | €17,916 | €18,290 | +€373 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,838 | €28,907 | -€931 | -3.1% |
| Other operating charges | 640/8 | €5,861 | €9,570 | +€3,709 | +63.3% |
| Non-recurring operating charges | 66A | - | €1,053 | +€1,053 | |
| Gross operating margin | 9900 | €57,219 | €68,534 | +€11,316 | +19.8% |
| Operating profit (loss) | 9901 | €3,604 | €10,715 | +€7,111 | +197% |
| Financial income | 75/76B | €3,137 | €1,357 | -€1,780 | -56.7% |
| Recurring financial income | 75 | €3,137 | €1,357 | -€1,780 | -56.7% |
| Financial charges | 65/66B | €5,367 | €7,782 | +€2,415 | +45.0% |
| Recurring financial charges | 65 | €5,367 | €7,782 | +€2,415 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €1,373 | €4,290 | +€2,917 | +212% |
| Income taxes | 67/77 | €260 | €534 | +€274 | +106% |
| Profit (loss) for the period | 9904 | €1,114 | €3,756 | +€2,642 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €1,114 | €3,756 | +€2,642 | +237% |
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 28 October 2026 via checked.be.