BRILUCO: 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.
BRILUCO
Largest movements
- Tangible fixed assets -€34,248
down €34,248 (-5.3%), from €642,805 to €608,557
of which Land and buildings: -€28,754
- Stocks and contracts -€33,060
down €33,060 (-39.7%), from €83,260 to €50,200
- Receivables within one year -€23,495
down €23,495 (-48.8%), from €48,100 to €24,605
of which Other amounts receivable: -€14,849
- Profit (loss) carried forward +€168,184
up €168,184 (+99.2%), from -€169,461 to -€1,277
- Reserves -€141,251
down €141,251 (-88.6%), from €159,480 to €18,229
of which Tax-exempt reserves: -€141,251
- Provisions -€57,694
no longer reported in 2024 (was €57,694)
- Trade debts -€34,584
down €34,584 (-51.3%), from €67,425 to €32,841
- Debts after one year -€23,094
down €23,094 (-11.2%), from €206,318 to €183,223
- Financial income +€252,328
up €252,328 (+241,810%), from €104 to €252,433
of which Non-recurring financial income: +€251,996
- Taxes -€76,817
no longer reported in 2024 (was €76,817)
- Gross operating margin -€29,495
down €29,495 (-30.9%), from €95,343 to €65,848
- Other operating charges -€2,349
down €2,349 (-40.7%), from €5,775 to €3,427
- Staff costs +€1,242
up €1,242 (+2.4%), from €52,466 to €53,708
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.
Derived cash bridge
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 | €782,347 | €689,624 | -€92,723 | -11.9% |
| Fixed assets | 21/28 | €642,815 | €608,567 | -€34,248 | -5.3% |
| Tangible fixed assets | 22/27 | €642,805 | €608,557 | -€34,248 | -5.3% |
| Land and buildings | 22 | €631,817 | €603,063 | -€28,754 | -4.6% |
| Plant, machinery and equipment | 23 | €416 | €208 | -€208 | -50.0% |
| Furniture and vehicles | 24 | €10,573 | €5,286 | -€5,286 | -50.0% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €139,532 | €81,057 | -€58,475 | -41.9% |
| Stocks and contracts in progress | 3 | €83,260 | €50,200 | -€33,060 | -39.7% |
| Stocks | 30/36 | €83,260 | €50,200 | -€33,060 | -39.7% |
| Amounts receivable within one year | 40/41 | €48,100 | €24,605 | -€23,495 | -48.8% |
| Trade receivables | 40 | €22,841 | €14,195 | -€8,646 | -37.9% |
| Other amounts receivable | 41 | €25,259 | €10,410 | -€14,849 | -58.8% |
| Cash at bank and in hand | 54/58 | €7,024 | €5,745 | -€1,279 | -18.2% |
| Deferred charges and accrued income | 490/1 | €1,147 | €507 | -€640 | -55.8% |
| Total equity and liabilities | 10/49 | €782,347 | €689,624 | -€92,723 | -11.9% |
| Equity | 10/15 | -€57 | €35,552 | +€35,610 | |
| Contributions | 10/11 | €9,924 | €18,600 | +€8,676 | +87.4% |
| Reserves | 13 | €159,480 | €18,229 | -€141,251 | -88.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €141,251 | - | -€141,251 | |
| Distributable reserves | 133 | €16,369 | €16,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,461 | -€1,277 | +€168,184 | +99.2% |
| Provisions and deferred taxes | 16 | €57,694 | - | -€57,694 | |
| Deferred taxes | 168 | €57,694 | - | -€57,694 | |
| Amounts payable | 17/49 | €724,710 | €654,072 | -€70,639 | -9.7% |
| Amounts payable after more than one year | 17 | €206,318 | €183,223 | -€23,094 | -11.2% |
| Financial debts | 170/4 | €206,318 | €183,223 | -€23,094 | -11.2% |
| Amounts payable within one year | 42/48 | €507,588 | €460,044 | -€47,544 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €23,537 | €24,335 | +€798 | +3.4% |
| Trade debts | 44 | €67,425 | €32,841 | -€34,584 | -51.3% |
| Suppliers | 440/4 | €67,425 | €32,841 | -€34,584 | -51.3% |
| Taxes, remuneration and social security | 45 | €101,155 | €92,951 | -€8,203 | -8.1% |
| Taxes | 450/3 | €83,364 | €61,219 | -€22,145 | -26.6% |
| Remuneration and social security | 454/9 | €17,791 | €31,732 | +€13,941 | +78.4% |
| Other amounts payable | 47/48 | €315,471 | €309,917 | -€5,554 | -1.8% |
| Accrued charges and deferred income | 492/3 | €10,804 | €10,804 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €52,466 | €53,708 | +€1,242 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,081 | €34,248 | -€833 | -2.4% |
| Other operating charges | 640/8 | €5,775 | €3,427 | -€2,349 | -40.7% |
| Non-recurring operating charges | 66A | €12,000 | €53,052 | +€41,052 | +342% |
| Gross operating margin | 9900 | €95,343 | €65,848 | -€29,495 | -30.9% |
| Operating profit (loss) | 9901 | -€9,980 | -€78,587 | -€68,607 | -687% |
| Financial income | 75/76B | €104 | €252,433 | +€252,328 | +241,810% |
| Recurring financial income | 75 | €104 | €437 | +€332 | +318% |
| Non-recurring financial income | 76B | - | €251,996 | +€251,996 | |
| Financial charges | 65/66B | €4,921 | €5,662 | +€741 | +15.0% |
| Recurring financial charges | 65 | €4,921 | €5,662 | +€741 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,797 | €168,184 | +€182,981 | |
| Transfer from deferred taxes | 780 | €3,846 | - | -€3,846 | |
| Income taxes | 67/77 | €76,817 | - | -€76,817 | |
| Profit (loss) for the period | 9904 | -€87,767 | €168,184 | +€255,952 | |
| Transfer from tax-exempt reserves | 789 | €9,417 | - | -€9,417 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,351 | €168,184 | +€246,535 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.