BRILANIDE: 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.
BRILANIDE
Largest movements
- Cash +€27,975
up €27,975 (+42.4%), from €65,971 to €93,946
mainly Net result for the year (+€46,909) and Depreciation (+€5,000)
- Receivables within one year +€7,625
up €7,625 (+89.0%), from €8,571 to €16,196
of which Other amounts receivable: +€4,761
- Tangible fixed assets -€5,000
down €5,000 (-66.7%), from €7,500 to €2,500
- Deferred charges and accrued income -€1,277
no longer reported in 2025 (was €1,277)
- Profit (loss) carried forward +€46,909
up €46,909 (+80.6%), from €58,233 to €105,142
- Tax, wage and social debts -€16,827
down €16,827 (-80.3%), from €20,956 to €4,129
- Gross operating margin -€19,500
down €19,500 (-23.0%), from €84,653 to €65,153
- Taxes -€3,751
down €3,751 (-22.1%), from €16,939 to €13,188
- Depreciation -€3,250
down €3,250 (-39.4%), from €8,250 to €5,000
- Other operating charges -€1,165
no longer reported in 2025 (was €1,165)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,319 | €112,642 | +€29,323 | +35.2% |
| Fixed assets | 21/28 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Tangible fixed assets | 22/27 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Furniture and vehicles | 24 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Current assets | 29/58 | €75,819 | €110,142 | +€34,323 | +45.3% |
| Amounts receivable within one year | 40/41 | €8,571 | €16,196 | +€7,625 | +89.0% |
| Trade receivables | 40 | €8,571 | €11,435 | +€2,865 | +33.4% |
| Other amounts receivable | 41 | - | €4,761 | +€4,761 | |
| Cash at bank and in hand | 54/58 | €65,971 | €93,946 | +€27,975 | +42.4% |
| Deferred charges and accrued income | 490/1 | €1,277 | - | -€1,277 | |
| Total equity and liabilities | 10/49 | €83,319 | €112,642 | +€29,323 | +35.2% |
| Equity | 10/15 | €58,733 | €105,642 | +€46,909 | +79.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,233 | €105,142 | +€46,909 | +80.6% |
| Amounts payable | 17/49 | €24,586 | €7,000 | -€17,586 | -71.5% |
| Amounts payable within one year | 42/48 | €24,586 | €6,247 | -€18,339 | -74.6% |
| Trade debts | 44 | €2,362 | €1,811 | -€551 | -23.3% |
| Suppliers | 440/4 | €2,042 | €1,811 | -€231 | -11.3% |
| Bills of exchange payable | 441 | €320 | - | -€320 | |
| Taxes, remuneration and social security | 45 | €20,956 | €4,129 | -€16,827 | -80.3% |
| Taxes | 450/3 | €20,956 | €4,129 | -€16,827 | -80.3% |
| Other amounts payable | 47/48 | €1,267 | €307 | -€961 | -75.8% |
| Accrued charges and deferred income | 492/3 | - | €753 | +€753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,250 | €5,000 | -€3,250 | -39.4% |
| Other operating charges | 640/8 | €1,165 | - | -€1,165 | |
| Gross operating margin | 9900 | €84,653 | €65,153 | -€19,500 | -23.0% |
| Operating profit (loss) | 9901 | €75,238 | €60,153 | -€15,085 | -20.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €66 | €55 | -€11 | -16.6% |
| Recurring financial charges | 65 | €66 | €55 | -€11 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €75,172 | €60,097 | -€15,075 | -20.1% |
| Income taxes | 67/77 | €16,939 | €13,188 | -€3,751 | -22.1% |
| Profit (loss) for the period | 9904 | €58,233 | €46,909 | -€11,324 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,233 | €46,909 | -€11,324 | -19.4% |
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.