Brilliant Bits: 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.
Brilliant Bits
Largest movements
- Cash +€32,321
up €32,321 (+79.3%), from €40,748 to €73,069
mainly Net result for the year (+€30,938) and Debts after one year (+€17,695)
- Tangible fixed assets +€29,505
up €29,505 (+2286.9%), from €1,290 to €30,795
of which Leasing and similar rights: +€30,472
- Receivables within one year +€2,515
up €2,515 (+24.0%), from €10,467 to €12,982
of which Trade receivables: +€2,692
- Reserves +€30,938
up €30,938 (+84.2%), from €36,738 to €67,676
- Debts after one year +€17,695
new in 2025: €17,695
- Current portion of long-term debt +€11,724
new in 2025: €11,724
- Tax, wage and social debts +€3,696
up €3,696 (+25.6%), from €14,451 to €18,147
- Trade debts +€1,380
up €1,380 (+523.8%), from €263 to €1,643
- Gross operating margin +€17,522
up €17,522 (+52.6%), from €33,292 to €50,814
- Depreciation +€8,281
up €8,281 (+856.7%), from €967 to €9,248
- Other operating charges +€1,137
up €1,137 (+1150.9%), from €99 to €1,236
- Financial charges +€907
up €907 (+1165.9%), from €78 to €985
- Taxes +€818
up €818 (+10.8%), from €7,589 to €8,407
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.
Cash bridge derived
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 | €52,505 | €117,448 | +€64,943 | +123.7% |
| Fixed assets | 21/28 | €1,290 | €30,795 | +€29,505 | +2286.9% |
| Tangible fixed assets | 22/27 | €1,290 | €30,795 | +€29,505 | +2286.9% |
| Plant, machinery and equipment | 23 | €1,290 | €324 | -€967 | -74.9% |
| Leasing and similar rights | 25 | - | €30,472 | +€30,472 | |
| Current assets | 29/58 | €51,214 | €86,653 | +€35,438 | +69.2% |
| Amounts receivable within one year | 40/41 | €10,467 | €12,982 | +€2,515 | +24.0% |
| Trade receivables | 40 | €10,285 | €12,977 | +€2,692 | +26.2% |
| Other amounts receivable | 41 | €182 | €5 | -€177 | -97.4% |
| Cash at bank and in hand | 54/58 | €40,748 | €73,069 | +€32,321 | +79.3% |
| Deferred charges and accrued income | 490/1 | - | €601 | +€601 | |
| Total equity and liabilities | 10/49 | €52,505 | €117,448 | +€64,943 | +123.7% |
| Equity | 10/15 | €36,858 | €67,796 | +€30,938 | +83.9% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €36,738 | €67,676 | +€30,938 | +84.2% |
| Distributable reserves | 133 | €36,738 | €67,676 | +€30,938 | +84.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,646 | €49,652 | +€34,005 | +217.3% |
| Amounts payable after more than one year | 17 | - | €17,695 | +€17,695 | |
| Financial debts | 170/4 | - | €17,695 | +€17,695 | |
| Amounts payable within one year | 42/48 | €15,646 | €31,957 | +€16,310 | +104.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,724 | +€11,724 | |
| Trade debts | 44 | €263 | €1,643 | +€1,380 | +523.8% |
| Suppliers | 440/4 | €263 | €1,643 | +€1,380 | +523.8% |
| Taxes, remuneration and social security | 45 | €14,451 | €18,147 | +€3,696 | +25.6% |
| Taxes | 450/3 | €14,451 | €18,147 | +€3,696 | +25.6% |
| Other amounts payable | 47/48 | €932 | €442 | -€490 | -52.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €9,248 | +€8,281 | +856.7% |
| Other operating charges | 640/8 | €99 | €1,236 | +€1,137 | +1150.9% |
| Gross operating margin | 9900 | €33,292 | €50,814 | +€17,522 | +52.6% |
| Operating profit (loss) | 9901 | €32,227 | €40,330 | +€8,103 | +25.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €78 | €985 | +€907 | +1165.9% |
| Recurring financial charges | 65 | €78 | €985 | +€907 | +1165.9% |
| Profit (loss) for the period before taxes | 9903 | €32,149 | €39,345 | +€7,196 | +22.4% |
| Income taxes | 67/77 | €7,589 | €8,407 | +€818 | +10.8% |
| Profit (loss) for the period | 9904 | €24,560 | €30,938 | +€6,378 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,560 | €30,938 | +€6,378 | +26.0% |
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 9 October 2026 via checked.be.