BRILMAN: what changed
Two fiscal 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.
BRILMAN
Largest movements
- Receivables within one year +€17,114
up €17,114 (+32.6%), from €52,424 to €69,538
- Cash +€1,221
up €1,221 (+71.3%), from €1,712 to €2,933
mainly Net result for the year (+€30,061) and Tax, wage and social debts (+€7,512)
- Tangible fixed assets -€860
down €860 (-29.3%), from €2,936 to €2,076
of which Plant, machinery and equipment: -€599
- Profit (loss) carried forward +€30,061
up €30,061, from -€15,994 to €14,067
- Debts after one year -€16,176
down €16,176 (-35.9%), from €45,005 to €28,828
- Tax, wage and social debts +€7,512
new in 2024: €7,512
- Trade debts -€3,745
down €3,745 (-68.1%), from €5,503 to €1,758
- Taxes +€7,512
new in 2024: €7,512
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,072 | €74,546 | +€17,475 | +30.6% |
| Fixed assets | 21/28 | €2,936 | €2,076 | -€860 | -29.3% |
| Tangible fixed assets | 22/27 | €2,936 | €2,076 | -€860 | -29.3% |
| Land and buildings | 22 | €1,938 | €1,676 | -€261 | -13.5% |
| Plant, machinery and equipment | 23 | €998 | €399 | -€599 | -60.0% |
| Current assets | 29/58 | €54,136 | €72,471 | +€18,335 | +33.9% |
| Amounts receivable within one year | 40/41 | €52,424 | €69,538 | +€17,114 | +32.6% |
| Other amounts receivable | 41 | €52,424 | €69,538 | +€17,114 | +32.6% |
| Cash at bank and in hand | 54/58 | €1,712 | €2,933 | +€1,221 | +71.3% |
| Total equity and liabilities | 10/49 | €57,072 | €74,546 | +€17,475 | +30.6% |
| Equity | 10/15 | -€9,794 | €20,267 | +€30,061 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,994 | €14,067 | +€30,061 | |
| Amounts payable | 17/49 | €66,865 | €54,279 | -€12,586 | -18.8% |
| Amounts payable after more than one year | 17 | €45,005 | €28,828 | -€16,176 | -35.9% |
| Financial debts | 170/4 | €45,005 | €28,828 | -€16,176 | -35.9% |
| Amounts payable within one year | 42/48 | €21,860 | €25,451 | +€3,590 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €16,353 | €16,176 | -€177 | -1.1% |
| Financial debts | 43 | €4 | €4 | +€0 | +4.7% |
| Credit institutions | 430/8 | €4 | €4 | +€0 | +4.7% |
| Trade debts | 44 | €5,503 | €1,758 | -€3,745 | -68.1% |
| Suppliers | 440/4 | €5,503 | €1,758 | -€3,745 | -68.1% |
| Taxes, remuneration and social security | 45 | - | €7,512 | +€7,512 | |
| Taxes | 450/3 | - | €7,512 | +€7,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €860 | = | 0.0% |
| Other operating charges | 640/8 | €779 | €1,018 | +€239 | +30.7% |
| Gross operating margin | 9900 | €43,067 | €43,167 | +€101 | +0.2% |
| Operating profit (loss) | 9901 | €41,428 | €41,289 | -€139 | -0.3% |
| Financial charges | 65/66B | €3,352 | €3,716 | +€364 | +10.9% |
| Recurring financial charges | 65 | €3,352 | €3,716 | +€364 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €38,076 | €37,573 | -€503 | -1.3% |
| Income taxes | 67/77 | - | €7,512 | +€7,512 | |
| Profit (loss) for the period | 9904 | €38,076 | €30,061 | -€8,015 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,076 | €30,061 | -€8,015 | -21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.