Brillante: 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.
Brillante
Largest movements
- Receivables within one year -€9,914
down €9,914 (-8.4%), from €118,231 to €108,317
of which Trade receivables: -€59,139
- Cash +€8,235
up €8,235 (+138.9%), from €5,927 to €14,162
mainly Net result for the year (+€15,849) and Receivables within one year (+€9,914)
- Deferred charges and accrued income -€2,359
no longer reported in 2025 (was €2,359)
- Profit (loss) carried forward +€15,849
up €15,849 (+49.7%), from €31,875 to €47,724
- Current portion of long-term debt -€10,252
no longer reported in 2025 (was €10,252)
- Tax, wage and social debts -€10,009
down €10,009 (-30.3%), from €32,984 to €22,975
of which Remuneration and social security: -€10,828
- Short-term financial debts +€2,070
new in 2025: €2,070
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Other operating charges -€21,410
down €21,410 (-97.6%), from €21,940 to €530
- Taxes +€5,150
up €5,150 (+101.7%), from €5,062 to €10,212
- Gross operating margin +€4,130
up €4,130 (+16.2%), from €25,532 to €29,661
- Depreciation -€1,016
down €1,016 (-53.0%), from €1,919 to €903
- Financial charges -€789
down €789 (-25.1%), from €3,142 to €2,353
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 | €129,226 | €125,285 | -€3,941 | -3.0% |
| Fixed assets | 21/28 | €2,709 | €2,806 | +€97 | +3.6% |
| Tangible fixed assets | 22/27 | €709 | €806 | +€97 | +13.7% |
| Furniture and vehicles | 24 | €709 | €806 | +€97 | +13.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €126,517 | €122,479 | -€4,038 | -3.2% |
| Amounts receivable within one year | 40/41 | €118,231 | €108,317 | -€9,914 | -8.4% |
| Trade receivables | 40 | €73,431 | €14,293 | -€59,139 | -80.5% |
| Other amounts receivable | 41 | €44,800 | €94,025 | +€49,225 | +109.9% |
| Cash at bank and in hand | 54/58 | €5,927 | €14,162 | +€8,235 | +138.9% |
| Deferred charges and accrued income | 490/1 | €2,359 | - | -€2,359 | |
| Total equity and liabilities | 10/49 | €129,226 | €125,285 | -€3,941 | -3.0% |
| Equity | 10/15 | €64,175 | €80,024 | +€15,849 | +24.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,300 | €31,300 | = | 0.0% |
| Distributable reserves | 133 | €31,300 | €31,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,875 | €47,724 | +€15,849 | +49.7% |
| Amounts payable | 17/49 | €65,052 | €45,261 | -€19,791 | -30.4% |
| Amounts payable within one year | 42/48 | €63,552 | €45,261 | -€18,291 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €10,252 | - | -€10,252 | |
| Financial debts | 43 | - | €2,070 | +€2,070 | |
| Credit institutions | 430/8 | - | €2,070 | +€2,070 | |
| Trade debts | 44 | €20,316 | €20,216 | -€100 | -0.5% |
| Suppliers | 440/4 | €20,316 | €20,216 | -€100 | -0.5% |
| Taxes, remuneration and social security | 45 | €32,984 | €22,975 | -€10,009 | -30.3% |
| Taxes | 450/3 | €18,850 | €19,669 | +€819 | +4.3% |
| Remuneration and social security | 454/9 | €14,134 | €3,306 | -€10,828 | -76.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,919 | €903 | -€1,016 | -53.0% |
| Other operating charges | 640/8 | €21,940 | €530 | -€21,410 | -97.6% |
| Gross operating margin | 9900 | €25,532 | €29,661 | +€4,130 | +16.2% |
| Operating profit (loss) | 9901 | €1,673 | €28,229 | +€26,556 | +1587.0% |
| Financial income | 75/76B | €0 | €185 | +€185 | +1852700.0% |
| Recurring financial income | 75 | €0 | €185 | +€185 | +1852700.0% |
| Financial charges | 65/66B | €3,142 | €2,353 | -€789 | -25.1% |
| Recurring financial charges | 65 | €3,142 | €2,353 | -€789 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,469 | €26,061 | +€27,530 | |
| Income taxes | 67/77 | €5,062 | €10,212 | +€5,150 | +101.7% |
| Profit (loss) for the period | 9904 | -€6,531 | €15,849 | +€22,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,531 | €15,849 | +€22,380 |
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.