BRILLE KOONEN KELMIS: what changed
BRILLE KOONEN KELMIS
Largest movements
- Tangible fixed assets +€19,535
up €19,535 (+95.9%), from €20,374 to €39,910
of which Plant, machinery and equipment: +€26,834
- Cash -€11,803
down €11,803 (-15.9%), from €74,356 to €62,553
mainly Investment in fixed assets (net) (-€39,990) and Contributions, distributions and other (-€15,189)
- Stocks and contracts -€11,417
down €11,417 (-38.9%), from €29,358 to €17,941
of which Stocks: -€12,547
- Receivables within one year +€6,587
up €6,587 (+251%), from €2,625 to €9,213
of which Other amounts receivable: +€7,736
- Trade debts +€30,771
up €30,771 (+581%), from €5,298 to €36,068
- Reserves -€15,189
down €15,189 (-24.0%), from €63,307 to €48,117
- Other debts +€11,048
up €11,048 (+350%), from €3,154 to €14,202
- Profit (loss) carried forward -€8,875
down €8,875 (-92.5%), from €9,592 to €716
- Current portion of long-term debt -€6,264
down €6,264 (-95.8%), from €6,538 to €274
- Gross operating margin -€31,219
down €31,219 (-70.3%), from €44,425 to €13,206
- Taxes -€8,353
down €8,353 (-96.9%), from €8,617 to €264
- Depreciation +€7,563
up €7,563 (+58.7%), from €12,892 to €20,455
- Other operating charges +€704
up €704 (+137%), from €516 to €1,219
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,366 | €132,427 | +€3,061 | +2.4% |
| Fixed assets | 21/28 | €20,374 | €39,910 | +€19,535 | +95.9% |
| Tangible fixed assets | 22/27 | €20,374 | €39,910 | +€19,535 | +95.9% |
| Plant, machinery and equipment | 23 | €12,883 | €39,717 | +€26,834 | +208% |
| Furniture and vehicles | 24 | €7,207 | €192 | -€7,014 | -97.3% |
| Other tangible fixed assets | 26 | €284 | €0 | -€284 | -100% |
| Current assets | 29/58 | €108,992 | €92,518 | -€16,474 | -15.1% |
| Stocks and contracts in progress | 3 | €29,358 | €17,941 | -€11,417 | -38.9% |
| Stocks | 30/36 | €28,936 | €16,388 | -€12,547 | -43.4% |
| Contracts in progress | 37 | €422 | €1,553 | +€1,130 | +268% |
| Amounts receivable within one year | 40/41 | €2,625 | €9,213 | +€6,587 | +251% |
| Trade receivables | 40 | €2,625 | €1,477 | -€1,149 | -43.8% |
| Other amounts receivable | 41 | - | €7,736 | +€7,736 | |
| Cash at bank and in hand | 54/58 | €74,356 | €62,553 | -€11,803 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,652 | €2,811 | +€159 | +6.0% |
| Total equity and liabilities | 10/49 | €129,366 | €132,427 | +€3,061 | +2.4% |
| Equity | 10/15 | €95,239 | €71,174 | -€24,065 | -25.3% |
| Contributions | 10/11 | €22,341 | €22,341 | = | 0.0% |
| Reserves | 13 | €63,307 | €48,117 | -€15,189 | -24.0% |
| Distributable reserves | 133 | €63,307 | €48,117 | -€15,189 | -24.0% |
| Profit (loss) carried forward | 14 | €9,592 | €716 | -€8,875 | -92.5% |
| Amounts payable | 17/49 | €34,126 | €61,253 | +€27,126 | +79.5% |
| Amounts payable after more than one year | 17 | €274 | - | -€274 | |
| Financial debts | 170/4 | €274 | - | -€274 | |
| Amounts payable within one year | 42/48 | €33,853 | €61,253 | +€27,400 | +80.9% |
| Current portion of amounts payable after more than one year | 42 | €6,538 | €274 | -€6,264 | -95.8% |
| Trade debts | 44 | €5,298 | €36,068 | +€30,771 | +581% |
| Suppliers | 440/4 | €5,298 | €36,068 | +€30,771 | +581% |
| Advances received on contracts in progress | 46 | €2,065 | - | -€2,065 | |
| Taxes, remuneration and social security | 45 | €16,798 | €10,708 | -€6,089 | -36.3% |
| Taxes | 450/3 | €16,798 | €10,508 | -€6,289 | -37.4% |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €3,154 | €14,202 | +€11,048 | +350% |
| Remuneration, social security and pensions | 62 | €200 | €335 | +€135 | +67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,892 | €20,455 | +€7,563 | +58.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29 | +€29 | |
| Other operating charges | 640/8 | €516 | €1,219 | +€704 | +137% |
| Gross operating margin | 9900 | €44,425 | €13,206 | -€31,219 | -70.3% |
| Operating profit (loss) | 9901 | €30,818 | -€8,832 | -€39,650 | |
| Financial income | 75/76B | €1,138 | €1,121 | -€17 | -1.5% |
| Recurring financial income | 75 | €1,138 | €1,121 | -€17 | -1.5% |
| Financial charges | 65/66B | €477 | €900 | +€424 | +88.9% |
| Recurring financial charges | 65 | €477 | €900 | +€424 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €31,480 | -€8,611 | -€40,091 | |
| Income taxes | 67/77 | €8,617 | €264 | -€8,353 | -96.9% |
| Profit (loss) for the period | 9904 | €22,862 | -€8,875 | -€31,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,862 | -€8,875 | -€31,738 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.