DEN BRILLEMAN: what changed
DEN BRILLEMAN
Largest movements
- Cash +€36,161
up €36,161 (+87.5%), from €41,330 to €77,490
mainly Depreciation (+€36,488) and Debts after one year (+€30,449)
- Tangible fixed assets +€18,449
up €18,449 (+5.6%), from €331,124 to €349,573
of which Plant, machinery and equipment: +€15,331
- Receivables within one year -€8,669
down €8,669 (-16.2%), from €53,645 to €44,977
of which Trade receivables: -€15,330
- Debts after one year +€30,449
up €30,449 (+9.0%), from €338,560 to €369,010
- Reserves +€19,185
up €19,185 (+22.2%), from €86,402 to €105,587
of which Distributable reserves: +€21,044
- Current portion of long-term debt -€8,353
down €8,353 (-26.7%), from €31,259 to €22,906
- Trade debts -€6,689
down €6,689 (-100%), from €6,689 to €0
- Tax, wage and social debts +€6,223
up €6,223 (+21.8%), from €28,514 to €34,736
- Write-downs -€21,801
down €21,801 (-89.1%), from €24,463 to €2,662
- Gross operating margin -€7,519
down €7,519 (-7.7%), from €97,465 to €89,946
- Other operating charges +€6,661
up €6,661 (+262%), from €2,547 to €9,208
- Financial charges +€4,149
up €4,149 (+48.3%), from €8,589 to €12,738
- Taxes +€1,482
up €1,482 (+17.8%), from €8,310 to €9,792
Change in the result, 2024 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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,143 | €555,268 | +€45,124 | +8.8% |
| Fixed assets | 21/28 | €332,109 | €350,558 | +€18,449 | +5.6% |
| Tangible fixed assets | 22/27 | €331,124 | €349,573 | +€18,449 | +5.6% |
| Land and buildings | 22 | €266,296 | €277,270 | +€10,974 | +4.1% |
| Plant, machinery and equipment | 23 | €38,666 | €53,997 | +€15,331 | +39.6% |
| Furniture and vehicles | 24 | €26,162 | €18,307 | -€7,855 | -30.0% |
| Financial fixed assets | 28 | €985 | €985 | = | 0.0% |
| Current assets | 29/58 | €178,034 | €204,709 | +€26,675 | +15.0% |
| Stocks and contracts in progress | 3 | €80,335 | €79,523 | -€813 | -1.0% |
| Stocks | 30/36 | €80,335 | €79,523 | -€813 | -1.0% |
| Amounts receivable within one year | 40/41 | €53,645 | €44,977 | -€8,669 | -16.2% |
| Trade receivables | 40 | €49,075 | €33,745 | -€15,330 | -31.2% |
| Other amounts receivable | 41 | €4,571 | €11,232 | +€6,661 | +146% |
| Cash at bank and in hand | 54/58 | €41,330 | €77,490 | +€36,161 | +87.5% |
| Deferred charges and accrued income | 490/1 | €2,724 | €2,720 | -€4 | -0.1% |
| Total equity and liabilities | 10/49 | €510,143 | €555,268 | +€45,124 | +8.8% |
| Equity | 10/15 | €104,994 | €124,179 | +€19,185 | +18.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €86,402 | €105,587 | +€19,185 | +22.2% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €84,543 | €105,587 | +€21,044 | +24.9% |
| Amounts payable | 17/49 | €405,149 | €431,088 | +€25,939 | +6.4% |
| Amounts payable after more than one year | 17 | €338,560 | €369,010 | +€30,449 | +9.0% |
| Financial debts | 170/4 | €338,560 | €369,010 | +€30,449 | +9.0% |
| Amounts payable within one year | 42/48 | €66,589 | €57,643 | -€8,946 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €31,259 | €22,906 | -€8,353 | -26.7% |
| Trade debts | 44 | €6,689 | €0 | -€6,689 | -100% |
| Suppliers | 440/4 | €6,689 | €0 | -€6,689 | -100% |
| Taxes, remuneration and social security | 45 | €28,514 | €34,736 | +€6,223 | +21.8% |
| Taxes | 450/3 | €28,514 | €34,736 | +€6,223 | +21.8% |
| Other amounts payable | 47/48 | €127 | €0 | -€127 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €4,436 | +€4,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,880 | €36,488 | -€1,391 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,463 | €2,662 | -€21,801 | -89.1% |
| Other operating charges | 640/8 | €2,547 | €9,208 | +€6,661 | +262% |
| Gross operating margin | 9900 | €97,465 | €89,946 | -€7,519 | -7.7% |
| Operating profit (loss) | 9901 | €32,576 | €41,587 | +€9,011 | +27.7% |
| Financial income | 75/76B | €0 | €128 | +€128 | +159,725% |
| Recurring financial income | 75 | €0 | €128 | +€128 | +159,725% |
| Financial charges | 65/66B | €8,589 | €12,738 | +€4,149 | +48.3% |
| Recurring financial charges | 65 | €8,589 | €12,738 | +€4,149 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €23,987 | €28,977 | +€4,990 | +20.8% |
| Income taxes | 67/77 | €8,310 | €9,792 | +€1,482 | +17.8% |
| Profit (loss) for the period | 9904 | €15,677 | €19,185 | +€3,508 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,677 | €19,185 | +€3,508 | +22.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.