BRILLE KOONEN EUPEN: 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.
BRILLE KOONEN EUPEN
Largest movements
- Cash -€14,273
down €14,273 (-35.9%), from €39,792 to €25,519
mainly Contributions, distributions and other (-€180,000) and Investment in fixed assets (net) (-€35,410)
- Tangible fixed assets -€6,223
down €6,223 (-4.6%), from €135,336 to €129,112
of which Furniture and vehicles: -€22,653
- Receivables within one year +€4,851
up €4,851 (+11.6%), from €41,995 to €46,846
of which Trade receivables: +€19,549
- Profit (loss) carried forward -€102,023
down €102,023 (-82.5%), from €123,716 to €21,694
- Other debts +€74,131
up €74,131 (+92.0%), from €80,557 to €154,687
- Tax, wage and social debts +€33,942
up €33,942 (+294%), from €11,547 to €45,489
of which Taxes: +€32,505
- Trade debts -€10,714
down €10,714 (-16.5%), from €64,827 to €54,113
- Debts after one year -€10,407
no longer reported in 2025 (was €10,407)
- Gross operating margin +€63,176
up €63,176 (+36.6%), from €172,601 to €235,778
- Depreciation +€14,602
up €14,602 (+54.0%), from €27,031 to €41,633
- Taxes +€8,325
up €8,325 (+69.3%), from €12,018 to €20,343
- Staff costs +€7,715
up €7,715 (+8.6%), from €89,357 to €97,072
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 | €322,193 | €308,483 | -€13,710 | -4.3% |
| Fixed assets | 21/28 | €135,336 | €129,112 | -€6,223 | -4.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €135,336 | €129,112 | -€6,223 | -4.6% |
| Plant, machinery and equipment | 23 | €66,905 | €83,335 | +€16,430 | +24.6% |
| Furniture and vehicles | 24 | €68,431 | €45,777 | -€22,653 | -33.1% |
| Current assets | 29/58 | €186,857 | €179,371 | -€7,487 | -4.0% |
| Stocks and contracts in progress | 3 | €102,316 | €104,558 | +€2,242 | +2.2% |
| Stocks | 30/36 | €102,316 | €104,558 | +€2,242 | +2.2% |
| Amounts receivable within one year | 40/41 | €41,995 | €46,846 | +€4,851 | +11.6% |
| Trade receivables | 40 | €22,634 | €42,183 | +€19,549 | +86.4% |
| Other amounts receivable | 41 | €19,361 | €4,663 | -€14,698 | -75.9% |
| Cash at bank and in hand | 54/58 | €39,792 | €25,519 | -€14,273 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,754 | €2,448 | -€306 | -11.1% |
| Total equity and liabilities | 10/49 | €322,193 | €308,483 | -€13,710 | -4.3% |
| Equity | 10/15 | €144,176 | €42,154 | -€102,023 | -70.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,716 | €21,694 | -€102,023 | -82.5% |
| Amounts payable | 17/49 | €178,017 | €266,329 | +€88,313 | +49.6% |
| Amounts payable after more than one year | 17 | €10,407 | - | -€10,407 | |
| Financial debts | 170/4 | €10,407 | - | -€10,407 | |
| Amounts payable within one year | 42/48 | €167,610 | €266,329 | +€98,720 | +58.9% |
| Current portion of amounts payable after more than one year | 42 | €9,995 | €10,407 | +€412 | +4.1% |
| Trade debts | 44 | €64,827 | €54,113 | -€10,714 | -16.5% |
| Suppliers | 440/4 | €64,827 | €54,113 | -€10,714 | -16.5% |
| Advances received on contracts in progress | 46 | €685 | €1,633 | +€948 | +138% |
| Taxes, remuneration and social security | 45 | €11,547 | €45,489 | +€33,942 | +294% |
| Taxes | 450/3 | €37 | €32,542 | +€32,505 | +86,748% |
| Remuneration and social security | 454/9 | €11,509 | €12,947 | +€1,438 | +12.5% |
| Other amounts payable | 47/48 | €80,557 | €154,687 | +€74,131 | +92.0% |
| Remuneration, social security and pensions | 62 | €89,357 | €97,072 | +€7,715 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,031 | €41,633 | +€14,602 | +54.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,171 | €878 | -€293 | -25.0% |
| Other operating charges | 640/8 | €1,371 | €835 | -€536 | -39.1% |
| Gross operating margin | 9900 | €172,601 | €235,778 | +€63,176 | +36.6% |
| Operating profit (loss) | 9901 | €53,672 | €95,360 | +€41,688 | +77.7% |
| Financial income | 75/76B | €5,651 | €5,716 | +€65 | +1.2% |
| Recurring financial income | 75 | €5,651 | €5,716 | +€65 | +1.2% |
| Financial charges | 65/66B | €2,124 | €2,756 | +€632 | +29.8% |
| Recurring financial charges | 65 | €2,124 | €2,756 | +€632 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €57,200 | €98,320 | +€41,120 | +71.9% |
| Income taxes | 67/77 | €12,018 | €20,343 | +€8,325 | +69.3% |
| Profit (loss) for the period | 9904 | €45,182 | €77,977 | +€32,795 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,182 | €77,977 | +€32,795 | +72.6% |
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.