Briljantimmo: 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.
Briljantimmo
Largest movements
- Tangible fixed assets -€8,971
down €8,971 (-20.3%), from €44,119 to €35,148
of which Furniture and vehicles: -€8,971
- Cash -€4,524
down €4,524 (-6.2%), from €72,476 to €67,951
mainly Contributions, distributions and other (-€71,948) and Debts after one year (-€9,693)
- Receivables within one year +€2,585
up €2,585 (+26.4%), from €9,778 to €12,363
of which Trade receivables: +€2,668
- Debts after one year -€9,693
down €9,693 (-32.2%), from €30,099 to €20,407
- Reserves -€7,465
no longer reported in 2025 (was €7,465)
- Other debts +€7,220
up €7,220 (+12.4%), from €58,170 to €65,391
- Current portion of long-term debt -€3,452
down €3,452 (-26.3%), from €13,145 to €9,693
- Advances received -€2,500
down €2,500 (-45.5%), from €5,500 to €3,000
- Gross operating margin +€10,560
up €10,560 (+12.0%), from €87,911 to €98,471
- Depreciation +€3,644
up €3,644 (+68.4%), from €5,327 to €8,971
- Taxes +€1,716
up €1,716 (+8.4%), from €20,548 to €22,264
- Financial income -€1,420
no longer reported in 2025 (was €1,420)
- Other operating charges -€1,279
down €1,279 (-65.1%), from €1,964 to €686
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 | €138,617 | €126,950 | -€11,667 | -8.4% |
| Fixed assets | 21/28 | €54,119 | €45,148 | -€8,971 | -16.6% |
| Tangible fixed assets | 22/27 | €44,119 | €35,148 | -€8,971 | -20.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €44,119 | €35,148 | -€8,971 | -20.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €84,498 | €81,802 | -€2,696 | -3.2% |
| Amounts receivable within one year | 40/41 | €9,778 | €12,363 | +€2,585 | +26.4% |
| Trade receivables | 40 | €9,680 | €12,348 | +€2,668 | +27.6% |
| Other amounts receivable | 41 | €98 | €15 | -€83 | -84.3% |
| Cash at bank and in hand | 54/58 | €72,476 | €67,951 | -€4,524 | -6.2% |
| Deferred charges and accrued income | 490/1 | €2,245 | €1,487 | -€757 | -33.7% |
| Total equity and liabilities | 10/49 | €138,617 | €126,950 | -€11,667 | -8.4% |
| Equity | 10/15 | €26,065 | €18,600 | -€7,465 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,465 | - | -€7,465 | |
| Distributable reserves | 133 | €7,465 | - | -€7,465 | |
| Amounts payable | 17/49 | €112,552 | €108,350 | -€4,202 | -3.7% |
| Amounts payable after more than one year | 17 | €30,099 | €20,407 | -€9,693 | -32.2% |
| Financial debts | 170/4 | €30,099 | €20,407 | -€9,693 | -32.2% |
| Amounts payable within one year | 42/48 | €82,453 | €87,944 | +€5,491 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €13,145 | €9,693 | -€3,452 | -26.3% |
| Financial debts | 43 | €1,714 | €1,700 | -€14 | -0.8% |
| Other loans | 439 | €1,714 | €1,700 | -€14 | -0.8% |
| Trade debts | 44 | €730 | €3,156 | +€2,426 | +332.4% |
| Suppliers | 440/4 | €730 | €3,156 | +€2,426 | +332.4% |
| Advances received on contracts in progress | 46 | €5,500 | €3,000 | -€2,500 | -45.5% |
| Taxes, remuneration and social security | 45 | €3,193 | €5,004 | +€1,811 | +56.7% |
| Taxes | 450/3 | €693 | €5,004 | +€4,311 | +622.1% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €58,170 | €65,391 | +€7,220 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,327 | €8,971 | +€3,644 | +68.4% |
| Other operating charges | 640/8 | €1,964 | €686 | -€1,279 | -65.1% |
| Non-recurring operating charges | 66A | €2,081 | - | -€2,081 | |
| Gross operating margin | 9900 | €87,911 | €98,471 | +€10,560 | +12.0% |
| Operating profit (loss) | 9901 | €78,539 | €88,815 | +€10,276 | +13.1% |
| Financial income | 75/76B | €1,420 | - | -€1,420 | |
| Recurring financial income | 75 | €1,420 | - | -€1,420 | |
| Financial charges | 65/66B | €1,241 | €2,068 | +€827 | +66.6% |
| Recurring financial charges | 65 | €1,241 | €2,068 | +€827 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €78,718 | €86,747 | +€8,028 | +10.2% |
| Income taxes | 67/77 | €20,548 | €22,264 | +€1,716 | +8.4% |
| Profit (loss) for the period | 9904 | €58,170 | €64,482 | +€6,312 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,170 | €64,482 | +€6,312 | +10.9% |
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 11 October 2026 via checked.be.