BRILJANT CONSTRUCT: 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.
BRILJANT CONSTRUCT
Largest movements
- Receivables within one year -€43,730
down €43,730 (-75.6%), from €57,854 to €14,124
of which Trade receivables: -€52,233
- Cash -€40,708
down €40,708 (-36.1%), from €112,750 to €72,042
mainly Other debts (-€100,522) and Debts after one year (-€16,284)
- Tangible fixed assets -€29,834
down €29,834 (-29.8%), from €100,020 to €70,186
of which Furniture and vehicles: -€16,361
- Other debts -€100,522
down €100,522 (-97.8%), from €102,835 to €2,312
- Debts after one year -€16,284
down €16,284 (-53.9%), from €30,196 to €13,912
- Tax, wage and social debts -€5,895
down €5,895 (-42.1%), from €14,011 to €8,116
of which Taxes: -€10,266
- Reserves +€5,641
up €5,641 (+13.5%), from €41,808 to €47,450
- Advances received -€3,500
down €3,500 (-38.9%), from €9,000 to €5,500
- Gross operating margin -€94,917
down €94,917 (-50.6%), from €187,439 to €92,522
- Depreciation +€8,333
up €8,333 (+35.5%), from €23,445 to €31,777
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 | €276,008 | €158,790 | -€117,218 | -42.5% |
| Fixed assets | 21/28 | €101,964 | €70,186 | -€31,777 | -31.2% |
| Intangible fixed assets | 21 | €1,944 | €0 | -€1,944 | -100% |
| Tangible fixed assets | 22/27 | €100,020 | €70,186 | -€29,834 | -29.8% |
| Plant, machinery and equipment | 23 | €8,568 | €4,646 | -€3,922 | -45.8% |
| Furniture and vehicles | 24 | €50,333 | €33,972 | -€16,361 | -32.5% |
| Other tangible fixed assets | 26 | €41,119 | €31,568 | -€9,551 | -23.2% |
| Current assets | 29/58 | €174,045 | €88,603 | -€85,441 | -49.1% |
| Amounts receivable within one year | 40/41 | €57,854 | €14,124 | -€43,730 | -75.6% |
| Trade receivables | 40 | €53,040 | €807 | -€52,233 | -98.5% |
| Other amounts receivable | 41 | €4,814 | €13,317 | +€8,503 | +177% |
| Cash at bank and in hand | 54/58 | €112,750 | €72,042 | -€40,708 | -36.1% |
| Deferred charges and accrued income | 490/1 | €3,440 | €2,437 | -€1,003 | -29.2% |
| Total equity and liabilities | 10/49 | €276,008 | €158,790 | -€117,218 | -42.5% |
| Equity | 10/15 | €61,808 | €67,450 | +€5,641 | +9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,808 | €47,450 | +€5,641 | +13.5% |
| Distributable reserves | 133 | €41,808 | €47,450 | +€5,641 | +13.5% |
| Amounts payable | 17/49 | €214,200 | €91,340 | -€122,860 | -57.4% |
| Amounts payable after more than one year | 17 | €30,196 | €13,912 | -€16,284 | -53.9% |
| Financial debts | 170/4 | €30,196 | €13,912 | -€16,284 | -53.9% |
| Amounts payable within one year | 42/48 | €184,004 | €77,428 | -€106,576 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €15,873 | €16,284 | +€411 | +2.6% |
| Trade debts | 44 | €42,285 | €45,215 | +€2,930 | +6.9% |
| Suppliers | 440/4 | €42,285 | €45,215 | +€2,930 | +6.9% |
| Advances received on contracts in progress | 46 | €9,000 | €5,500 | -€3,500 | -38.9% |
| Taxes, remuneration and social security | 45 | €14,011 | €8,116 | -€5,895 | -42.1% |
| Taxes | 450/3 | €10,351 | €85 | -€10,266 | -99.2% |
| Remuneration and social security | 454/9 | €3,660 | €8,031 | +€4,371 | +119% |
| Other amounts payable | 47/48 | €102,835 | €2,312 | -€100,522 | -97.8% |
| Remuneration, social security and pensions | 62 | €48,987 | €47,572 | -€1,415 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,445 | €31,777 | +€8,333 | +35.5% |
| Other operating charges | 640/8 | €1,130 | €829 | -€301 | -26.7% |
| Gross operating margin | 9900 | €187,439 | €92,522 | -€94,917 | -50.6% |
| Operating profit (loss) | 9901 | €113,877 | €12,344 | -€101,534 | -89.2% |
| Financial income | 75/76B | €215 | €83 | -€132 | -61.5% |
| Recurring financial income | 75 | €215 | €83 | -€132 | -61.5% |
| Financial charges | 65/66B | €1,536 | €1,918 | +€381 | +24.8% |
| Recurring financial charges | 65 | €1,536 | €1,918 | +€381 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €112,556 | €10,509 | -€102,047 | -90.7% |
| Income taxes | 67/77 | €4,296 | €4,867 | +€572 | +13.3% |
| Profit (loss) for the period | 9904 | €108,261 | €5,641 | -€102,619 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €108,261 | €5,641 | -€102,619 | -94.8% |
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.