Bril Gent: 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 Gent
Largest movements
- Tangible fixed assets -€14,354
down €14,354 (-63.6%), from €22,582 to €8,228
of which Land and buildings: -€13,198
- Stocks and contracts +€8,169
up €8,169 (+8.6%), from €95,251 to €103,420
- Cash -€2,953
down €2,953 (-25.8%), from €11,428 to €8,475
mainly Debts after one year (-€15,991) and Stocks and contracts (-€8,169)
- Deferred charges and accrued income -€2,777
down €2,777 (-84.1%), from €3,304 to €527
- Debts after one year -€15,991
down €15,991 (-16.4%), from €97,290 to €81,299
- Trade debts +€8,860
up €8,860 (+29.9%), from €29,665 to €38,524
- Short-term financial debts -€3,697
down €3,697 (-100%), from €3,697 to €0
- Write-downs -€65,205
down €65,205, from €43,878 to -€21,328
- Gross operating margin -€54,976
down €54,976 (-92.7%), from €59,310 to €4,334
- Other operating charges +€1,771
up €1,771 (+96.4%), from €1,836 to €3,607
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 | €163,104 | €150,484 | -€12,620 | -7.7% |
| Fixed assets | 21/28 | €31,225 | €16,871 | -€14,354 | -46.0% |
| Tangible fixed assets | 22/27 | €22,582 | €8,228 | -€14,354 | -63.6% |
| Land and buildings | 22 | €21,427 | €8,228 | -€13,198 | -61.6% |
| Plant, machinery and equipment | 23 | €1,156 | €0 | -€1,156 | -100% |
| Financial fixed assets | 28 | €8,643 | €8,643 | = | 0.0% |
| Current assets | 29/58 | €131,879 | €133,612 | +€1,734 | +1.3% |
| Stocks and contracts in progress | 3 | €95,251 | €103,420 | +€8,169 | +8.6% |
| Stocks | 30/36 | €95,251 | €103,420 | +€8,169 | +8.6% |
| Amounts receivable within one year | 40/41 | €21,895 | €21,190 | -€706 | -3.2% |
| Trade receivables | 40 | €21,849 | €20,713 | -€1,137 | -5.2% |
| Other amounts receivable | 41 | €46 | €477 | +€431 | +937% |
| Cash at bank and in hand | 54/58 | €11,428 | €8,475 | -€2,953 | -25.8% |
| Deferred charges and accrued income | 490/1 | €3,304 | €527 | -€2,777 | -84.1% |
| Total equity and liabilities | 10/49 | €163,104 | €150,484 | -€12,620 | -7.7% |
| Equity | 10/15 | €6,228 | €4,771 | -€1,457 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,696 | €1,696 | = | 0.0% |
| Distributable reserves | 133 | €1,696 | €1,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,068 | -€15,525 | -€1,457 | -10.4% |
| Amounts payable | 17/49 | €156,876 | €145,713 | -€11,164 | -7.1% |
| Amounts payable after more than one year | 17 | €97,290 | €81,299 | -€15,991 | -16.4% |
| Financial debts | 170/4 | €97,290 | €81,299 | -€15,991 | -16.4% |
| Amounts payable within one year | 42/48 | €56,309 | €61,676 | +€5,367 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €15,305 | €15,991 | +€686 | +4.5% |
| Financial debts | 43 | €3,697 | €0 | -€3,697 | -100% |
| Credit institutions | 430/8 | €3,697 | €0 | -€3,697 | -100% |
| Trade debts | 44 | €29,665 | €38,524 | +€8,860 | +29.9% |
| Suppliers | 440/4 | €29,665 | €38,524 | +€8,860 | +29.9% |
| Taxes, remuneration and social security | 45 | €7,583 | €7,101 | -€481 | -6.3% |
| Taxes | 450/3 | €7,583 | €7,101 | -€481 | -6.3% |
| Other amounts payable | 47/48 | €60 | €60 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,278 | €2,738 | -€540 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,878 | €17,776 | -€103 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €43,878 | -€21,328 | -€65,205 | |
| Other operating charges | 640/8 | €1,836 | €3,607 | +€1,771 | +96.4% |
| Gross operating margin | 9900 | €59,310 | €4,334 | -€54,976 | -92.7% |
| Operating profit (loss) | 9901 | -€4,282 | €4,279 | +€8,562 | |
| Financial income | 75/76B | €243 | €27 | -€216 | -89.0% |
| Recurring financial income | 75 | €243 | €27 | -€216 | -89.0% |
| Financial charges | 65/66B | €6,033 | €5,763 | -€270 | -4.5% |
| Recurring financial charges | 65 | €6,033 | €5,763 | -€270 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,072 | -€1,457 | +€8,615 | +85.5% |
| Profit (loss) for the period | 9904 | -€10,072 | -€1,457 | +€8,615 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,072 | -€1,457 | +€8,615 | +85.5% |
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 24 October 2026 via checked.be.