Brillenmie: what changed
Brillenmie
Largest movements
- Financial fixed assets +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Cash +€50,299
up €50,299 (+490%), from €10,264 to €60,563
- Reserves +€173,075
up €173,075 (+147%), from €118,100 to €291,175
of which Distributable reserves: +€173,275
- Current portion of long-term debt -€13,273
down €13,273 (-47.1%), from €28,182 to €14,909
- Tax, wage and social debts -€12,504
down €12,504 (-46.1%), from €27,142 to €14,638
of which Taxes: -€9,505
- Other debts +€7,994
new in 2025: €7,994
- Debts after one year +€6,354
up €6,354 (+16.1%), from €39,382 to €45,736
- Financial income +€6,782
new in 2025: €6,782
- Gross operating margin +€1,699
up €1,699 (+2.8%), from €61,297 to €62,996
Change in the result, 2021 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,130 | €378,263 | +€155,133 | +69.5% |
| Fixed assets | 21/28 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Financial fixed assets | 28 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Current assets | 29/58 | €23,130 | €78,263 | +€55,133 | +238% |
| Amounts receivable within one year | 40/41 | €12,867 | €15,250 | +€2,383 | +18.5% |
| Trade receivables | 40 | €12,766 | €15,250 | +€2,485 | +19.5% |
| Other amounts receivable | 41 | €101 | - | -€101 | |
| Cash at bank and in hand | 54/58 | €10,264 | €60,563 | +€50,299 | +490% |
| Deferred charges and accrued income | 490/1 | - | €2,450 | +€2,450 | |
| Total equity and liabilities | 10/49 | €223,130 | €378,263 | +€155,133 | +69.5% |
| Equity | 10/15 | €120,904 | €293,175 | +€172,271 | +142% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €118,100 | €291,175 | +€173,075 | +147% |
| Non-distributable reserves | 130/1 | €200 | - | -€200 | |
| Legal reserve | 130 | €200 | - | -€200 | |
| Distributable reserves | 133 | €117,900 | €291,175 | +€173,275 | +147% |
| Profit (loss) carried forward | 14 | €804 | - | -€804 | |
| Amounts payable | 17/49 | €102,227 | €85,088 | -€17,138 | -16.8% |
| Amounts payable after more than one year | 17 | €39,382 | €45,736 | +€6,354 | +16.1% |
| Financial debts | 170/4 | €39,382 | €45,736 | +€6,354 | +16.1% |
| Amounts payable within one year | 42/48 | €62,845 | €39,352 | -€23,492 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €28,182 | €14,909 | -€13,273 | -47.1% |
| Financial debts | 43 | €5,026 | - | -€5,026 | |
| Credit institutions | 430/8 | €5,026 | - | -€5,026 | |
| Trade debts | 44 | €2,495 | €1,812 | -€683 | -27.4% |
| Suppliers | 440/4 | €2,495 | €1,812 | -€683 | -27.4% |
| Taxes, remuneration and social security | 45 | €27,142 | €14,638 | -€12,504 | -46.1% |
| Taxes | 450/3 | €24,143 | €14,638 | -€9,505 | -39.4% |
| Remuneration and social security | 454/9 | €2,999 | €0 | -€2,999 | -100% |
| Other amounts payable | 47/48 | - | €7,994 | +€7,994 | |
| Other operating charges | 640/8 | €559 | €654 | +€95 | +17.0% |
| Gross operating margin | 9900 | €61,297 | €62,996 | +€1,699 | +2.8% |
| Operating profit (loss) | 9901 | €60,738 | €62,342 | +€1,604 | +2.6% |
| Financial income | 75/76B | - | €6,782 | +€6,782 | |
| Recurring financial income | 75 | - | €6,782 | +€6,782 | |
| Financial charges | 65/66B | €2,018 | €2,089 | +€71 | +3.5% |
| Recurring financial charges | 65 | €2,018 | €2,089 | +€71 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €58,720 | €67,034 | +€8,314 | +14.2% |
| Income taxes | 67/77 | €18,970 | €18,605 | -€366 | -1.9% |
| Profit (loss) for the period | 9904 | €39,750 | €48,430 | +€8,680 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,750 | €48,430 | +€8,680 | +21.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.