BRILLENBUS: 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.
BRILLENBUS
Largest movements
- Tangible fixed assets -€7,433
down €7,433 (-20.6%), from €36,099 to €28,666
of which Furniture and vehicles: -€3,720
- Cash -€2,239
down €2,239 (-67.8%), from €3,303 to €1,064
mainly Debts after one year (-€10,708) and Contributions, distributions and other (-€5,095)
- Receivables within one year -€1,146
down €1,146 (-8.4%), from €13,699 to €12,554
of which Trade receivables: -€712
- Debts after one year -€10,708
down €10,708 (-50.2%), from €21,336 to €10,628
- Reserves +€5,718
up €5,718 (+112%), from €5,095 to €10,813
- Tax, wage and social debts -€2,775
down €2,775 (-41.7%), from €6,647 to €3,872
of which Remuneration and social security: -€2,693
- Trade debts -€2,422
down €2,422 (-53.7%), from €4,509 to €2,087
- Other debts -€1,089
down €1,089 (-82.0%), from €1,328 to €239
- Gross operating margin +€13,911
up €13,911 (+54.0%), from €25,748 to €39,659
- Taxes +€3,497
up €3,497 (+218%), from €1,602 to €5,099
- Depreciation +€1,948
up €1,948 (+25.0%), from €7,792 to €9,740
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 | €60,140 | €49,248 | -€10,892 | -18.1% |
| Fixed assets | 21/28 | €36,099 | €28,966 | -€7,133 | -19.8% |
| Tangible fixed assets | 22/27 | €36,099 | €28,666 | -€7,433 | -20.6% |
| Plant, machinery and equipment | 23 | €15,532 | €12,099 | -€3,433 | -22.1% |
| Furniture and vehicles | 24 | €17,879 | €14,159 | -€3,720 | -20.8% |
| Other tangible fixed assets | 26 | €2,688 | €2,408 | -€281 | -10.4% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €24,041 | €20,282 | -€3,759 | -15.6% |
| Stocks and contracts in progress | 3 | €4,561 | €4,321 | -€240 | -5.3% |
| Stocks | 30/36 | €4,561 | €4,321 | -€240 | -5.3% |
| Amounts receivable within one year | 40/41 | €13,699 | €12,554 | -€1,146 | -8.4% |
| Trade receivables | 40 | €12,368 | €11,656 | -€712 | -5.8% |
| Other amounts receivable | 41 | €1,331 | €898 | -€434 | -32.6% |
| Cash at bank and in hand | 54/58 | €3,303 | €1,064 | -€2,239 | -67.8% |
| Deferred charges and accrued income | 490/1 | €2,478 | €2,344 | -€134 | -5.4% |
| Total equity and liabilities | 10/49 | €60,140 | €49,248 | -€10,892 | -18.1% |
| Equity | 10/15 | €15,995 | €21,713 | +€5,718 | +35.7% |
| Contributions | 10/11 | €10,900 | €10,900 | = | 0.0% |
| Reserves | 13 | €5,095 | €10,813 | +€5,718 | +112% |
| Distributable reserves | 133 | €5,095 | €10,813 | +€5,718 | +112% |
| Amounts payable | 17/49 | €44,145 | €27,535 | -€16,611 | -37.6% |
| Amounts payable after more than one year | 17 | €21,336 | €10,628 | -€10,708 | -50.2% |
| Financial debts | 170/4 | €21,336 | €10,628 | -€10,708 | -50.2% |
| Amounts payable within one year | 42/48 | €22,809 | €16,907 | -€5,902 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €10,325 | €10,708 | +€383 | +3.7% |
| Trade debts | 44 | €4,509 | €2,087 | -€2,422 | -53.7% |
| Suppliers | 440/4 | €4,509 | €2,087 | -€2,422 | -53.7% |
| Taxes, remuneration and social security | 45 | €6,647 | €3,872 | -€2,775 | -41.7% |
| Taxes | 450/3 | €2,184 | €2,102 | -€82 | -3.7% |
| Remuneration and social security | 454/9 | €4,464 | €1,771 | -€2,693 | -60.3% |
| Other amounts payable | 47/48 | €1,328 | €239 | -€1,089 | -82.0% |
| Remuneration, social security and pensions | 62 | €11,810 | €11,775 | -€35 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,792 | €9,740 | +€1,948 | +25.0% |
| Other operating charges | 640/8 | €1,066 | €979 | -€87 | -8.1% |
| Non-recurring operating charges | 66A | €688 | - | -€688 | |
| Gross operating margin | 9900 | €25,748 | €39,659 | +€13,911 | +54.0% |
| Operating profit (loss) | 9901 | €4,392 | €17,164 | +€12,772 | +291% |
| Financial income | 75/76B | €422 | €565 | +€143 | +33.9% |
| Recurring financial income | 75 | €422 | €565 | +€143 | +33.9% |
| Financial charges | 65/66B | €1,884 | €1,817 | -€67 | -3.6% |
| Recurring financial charges | 65 | €1,884 | €1,817 | -€67 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €2,930 | €15,913 | +€12,983 | +443% |
| Income taxes | 67/77 | €1,602 | €5,099 | +€3,497 | +218% |
| Profit (loss) for the period | 9904 | €1,328 | €10,813 | +€9,485 | +714% |
| Profit (loss) for the period to be appropriated | 9905 | €1,328 | €10,813 | +€9,485 | +714% |
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 18 October 2026 via checked.be.