BRILLENKAS: 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.
BRILLENKAS
Largest movements
- Tangible fixed assets -€9,067
down €9,067 (-23.9%), from €37,996 to €28,929
of which Leasing and similar rights: -€7,519
- Stocks and contracts +€8,122
up €8,122 (+26.2%), from €31,027 to €39,148
- Cash +€2,178
up €2,178 (+141%), from €1,546 to €3,723
mainly Depreciation (+€10,900) and Trade debts (+€4,892)
- Intangible fixed assets -€1,833
down €1,833 (-45.2%), from €4,058 to €2,224
- Debts after one year -€6,575
down €6,575 (-28.1%), from €23,436 to €16,861
- Trade debts +€4,892
up €4,892 (+213%), from €2,300 to €7,192
- Profit (loss) carried forward +€4,755
up €4,755 (+34.9%), from -€13,619 to -€8,864
- Other debts -€3,440
down €3,440 (-18.7%), from €18,398 to €14,958
- Tax, wage and social debts -€1,848
down €1,848 (-89.4%), from €2,068 to €219
- Gross operating margin +€20,665
up €20,665, from -€734 to €19,931
- Depreciation +€2,119
up €2,119 (+24.1%), from €8,781 to €10,900
- Other operating charges +€220
up €220 (+41.0%), from €536 to €756
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 | €75,302 | €74,707 | -€595 | -0.8% |
| Fixed assets | 21/28 | €42,633 | €31,733 | -€10,900 | -25.6% |
| Intangible fixed assets | 21 | €4,058 | €2,224 | -€1,833 | -45.2% |
| Tangible fixed assets | 22/27 | €37,996 | €28,929 | -€9,067 | -23.9% |
| Furniture and vehicles | 24 | €6,418 | €4,870 | -€1,548 | -24.1% |
| Leasing and similar rights | 25 | €31,578 | €24,059 | -€7,519 | -23.8% |
| Financial fixed assets | 28 | €580 | €580 | = | 0.0% |
| Current assets | 29/58 | €32,668 | €42,974 | +€10,305 | +31.5% |
| Stocks and contracts in progress | 3 | €31,027 | €39,148 | +€8,122 | +26.2% |
| Stocks | 30/36 | €31,027 | €39,148 | +€8,122 | +26.2% |
| Cash at bank and in hand | 54/58 | €1,546 | €3,723 | +€2,178 | +141% |
| Deferred charges and accrued income | 490/1 | €96 | €102 | +€6 | +6.5% |
| Total equity and liabilities | 10/49 | €75,302 | €74,707 | -€595 | -0.8% |
| Equity | 10/15 | €23,181 | €27,936 | +€4,755 | +20.5% |
| Contributions | 10/11 | €36,800 | €36,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,619 | -€8,864 | +€4,755 | +34.9% |
| Amounts payable | 17/49 | €52,120 | €46,771 | -€5,350 | -10.3% |
| Amounts payable after more than one year | 17 | €23,436 | €16,861 | -€6,575 | -28.1% |
| Financial debts | 170/4 | €23,436 | €16,861 | -€6,575 | -28.1% |
| Amounts payable within one year | 42/48 | €28,684 | €29,910 | +€1,226 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €5,918 | €6,575 | +€657 | +11.1% |
| Trade debts | 44 | €2,300 | €7,192 | +€4,892 | +213% |
| Suppliers | 440/4 | €2,300 | €7,192 | +€4,892 | +213% |
| Advances received on contracts in progress | 46 | - | €965 | +€965 | |
| Taxes, remuneration and social security | 45 | €2,068 | €219 | -€1,848 | -89.4% |
| Taxes | 450/3 | €2,068 | €219 | -€1,848 | -89.4% |
| Other amounts payable | 47/48 | €18,398 | €14,958 | -€3,440 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,781 | €10,900 | +€2,119 | +24.1% |
| Other operating charges | 640/8 | €536 | €756 | +€220 | +41.0% |
| Gross operating margin | 9900 | -€734 | €19,931 | +€20,665 | |
| Operating profit (loss) | 9901 | -€10,052 | €8,274 | +€18,326 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +9,600% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +9,600% |
| Financial charges | 65/66B | €3,567 | €3,524 | -€43 | -1.2% |
| Recurring financial charges | 65 | €3,567 | €3,524 | -€43 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,619 | €4,755 | +€18,373 | |
| Profit (loss) for the period | 9904 | -€13,619 | €4,755 | +€18,373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,619 | €4,755 | +€18,373 |
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 14 October 2026 via checked.be.