Briljanth: 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.
Briljanth
Largest movements
- Receivables within one year +€32,220
up €32,220 (+270.6%), from €11,905 to €44,125
- Receivables after one year +€5,157
new in 2025: €5,157
- Cash -€2,937
down €2,937 (-7.9%), from €37,216 to €34,279
mainly Receivables within one year (-€32,220) and Receivables after one year (-€5,157)
- Tangible fixed assets -€2,431
down €2,431 (-32.6%), from €7,456 to €5,024
of which Furniture and vehicles: -€1,703
- Trade debts +€13,433
up €13,433 (+383.7%), from €3,501 to €16,934
- Reserves +€8,292
up €8,292 (+25.7%), from €32,304 to €40,596
- Tax, wage and social debts +€6,972
up €6,972 (+42.7%), from €16,345 to €23,317
- Other debts +€3,266
up €3,266 (+221.9%), from €1,472 to €4,738
- Gross operating margin -€31,216
down €31,216 (-66.3%), from €47,091 to €15,875
- Taxes -€5,680
down €5,680 (-56.1%), from €10,126 to €4,447
- Financial charges -€786
down €786 (-52.6%), from €1,494 to €708
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 | €56,622 | €88,586 | +€31,964 | +56.5% |
| Fixed assets | 21/28 | €7,456 | €5,024 | -€2,431 | -32.6% |
| Tangible fixed assets | 22/27 | €7,456 | €5,024 | -€2,431 | -32.6% |
| Land and buildings | 22 | €2,548 | €1,819 | -€729 | -28.6% |
| Furniture and vehicles | 24 | €4,908 | €3,206 | -€1,703 | -34.7% |
| Current assets | 29/58 | €49,166 | €83,561 | +€34,395 | +70.0% |
| Amounts receivable after more than one year | 29 | - | €5,157 | +€5,157 | |
| Other amounts receivable | 291 | - | €5,157 | +€5,157 | |
| Amounts receivable within one year | 40/41 | €11,905 | €44,125 | +€32,220 | +270.6% |
| Trade receivables | 40 | €11,905 | €44,125 | +€32,220 | +270.6% |
| Cash at bank and in hand | 54/58 | €37,216 | €34,279 | -€2,937 | -7.9% |
| Deferred charges and accrued income | 490/1 | €45 | - | -€45 | |
| Total equity and liabilities | 10/49 | €56,622 | €88,586 | +€31,964 | +56.5% |
| Equity | 10/15 | €35,304 | €43,596 | +€8,292 | +23.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,304 | €40,596 | +€8,292 | +25.7% |
| Distributable reserves | 133 | €32,304 | €40,596 | +€8,292 | +25.7% |
| Amounts payable | 17/49 | €21,318 | €44,990 | +€23,671 | +111.0% |
| Amounts payable within one year | 42/48 | €21,318 | €44,990 | +€23,671 | +111.0% |
| Trade debts | 44 | €3,501 | €16,934 | +€13,433 | +383.7% |
| Suppliers | 440/4 | €3,501 | €16,934 | +€13,433 | +383.7% |
| Taxes, remuneration and social security | 45 | €16,345 | €23,317 | +€6,972 | +42.7% |
| Taxes | 450/3 | €16,345 | €23,317 | +€6,972 | +42.7% |
| Other amounts payable | 47/48 | €1,472 | €4,738 | +€3,266 | +221.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,558 | €2,431 | -€127 | -5.0% |
| Other operating charges | 640/8 | €641 | €395 | -€246 | -38.4% |
| Gross operating margin | 9900 | €47,091 | €15,875 | -€31,216 | -66.3% |
| Operating profit (loss) | 9901 | €43,892 | €13,049 | -€30,843 | -70.3% |
| Financial income | 75/76B | €33 | €398 | +€365 | +1116.7% |
| Recurring financial income | 75 | €33 | €398 | +€365 | +1116.7% |
| Financial charges | 65/66B | €1,494 | €708 | -€786 | -52.6% |
| Recurring financial charges | 65 | €1,494 | €708 | -€786 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €42,430 | €12,739 | -€29,691 | -70.0% |
| Income taxes | 67/77 | €10,126 | €4,447 | -€5,680 | -56.1% |
| Profit (loss) for the period | 9904 | €32,304 | €8,292 | -€24,012 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,304 | €8,292 | -€24,012 | -74.3% |
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 7 October 2026 via checked.be.