KD BRILLANCE: 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.
KD BRILLANCE
Largest movements
- Tangible fixed assets +€110,185
up €110,185 (+396%), from €27,790 to €137,976
of which Furniture and vehicles: +€89,599
- Receivables within one year -€20,716
down €20,716 (-65.4%), from €31,696 to €10,979
- Deferred charges and accrued income -€8,315
down €8,315 (-83.0%), from €10,020 to €1,705
- Cash +€5,612
up €5,612 (+27.1%), from €20,722 to €26,335
mainly Debts after one year (+€139,206) and Depreciation (+€26,053)
- Stocks and contracts -€2,826
down €2,826 (-61.1%), from €4,626 to €1,800
- Debts after one year +€139,206
up €139,206 (+268%), from €52,000 to €191,206
- Profit (loss) carried forward -€55,226
down €55,226 (-907%), from -€6,090 to -€61,315
- Tax, wage and social debts +€14,866
up €14,866 (+356%), from €4,174 to €19,040
- Other debts -€7,866
down €7,866 (-17.9%), from €43,850 to €35,984
- Trade debts -€6,540
down €6,540 (-39.0%), from €16,790 to €10,250
- Gross operating margin -€36,192
down €36,192, from €9,841 to -€26,350
- Depreciation +€21,627
up €21,627 (+489%), from €4,426 to €26,053
- Other operating charges +€1,894
up €1,894 (+5,038%), from €38 to €1,931
- Financial charges -€1,317
down €1,317 (-59.5%), from €2,213 to €896
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 | €112,855 | €197,165 | +€84,311 | +74.7% |
| Fixed assets | 21/28 | €45,790 | €156,346 | +€110,555 | +241% |
| Tangible fixed assets | 22/27 | €27,790 | €137,976 | +€110,185 | +396% |
| Land and buildings | 22 | €1,237 | €989 | -€248 | -20.1% |
| Plant, machinery and equipment | 23 | €15,564 | €23,978 | +€8,413 | +54.1% |
| Furniture and vehicles | 24 | €10,989 | €100,588 | +€89,599 | +815% |
| Other tangible fixed assets | 26 | - | €12,421 | +€12,421 | |
| Financial fixed assets | 28 | €18,000 | €18,370 | +€370 | +2.1% |
| Current assets | 29/58 | €67,064 | €40,819 | -€26,245 | -39.1% |
| Stocks and contracts in progress | 3 | €4,626 | €1,800 | -€2,826 | -61.1% |
| Stocks | 30/36 | €4,626 | €1,800 | -€2,826 | -61.1% |
| Amounts receivable within one year | 40/41 | €31,696 | €10,979 | -€20,716 | -65.4% |
| Trade receivables | 40 | €31,696 | €10,979 | -€20,716 | -65.4% |
| Cash at bank and in hand | 54/58 | €20,722 | €26,335 | +€5,612 | +27.1% |
| Deferred charges and accrued income | 490/1 | €10,020 | €1,705 | -€8,315 | -83.0% |
| Total equity and liabilities | 10/49 | €112,855 | €197,165 | +€84,311 | +74.7% |
| Equity | 10/15 | -€4,090 | -€59,315 | -€55,226 | -1,350% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,090 | -€61,315 | -€55,226 | -907% |
| Amounts payable | 17/49 | €116,944 | €256,480 | +€139,536 | +119% |
| Amounts payable after more than one year | 17 | €52,000 | €191,206 | +€139,206 | +268% |
| Financial debts | 170/4 | €52,000 | €191,206 | +€139,206 | +268% |
| Amounts payable within one year | 42/48 | €64,814 | €65,274 | +€460 | +0.7% |
| Trade debts | 44 | €16,790 | €10,250 | -€6,540 | -39.0% |
| Suppliers | 440/4 | €16,790 | €10,250 | -€6,540 | -39.0% |
| Taxes, remuneration and social security | 45 | €4,174 | €19,040 | +€14,866 | +356% |
| Taxes | 450/3 | €4,174 | €19,040 | +€14,866 | +356% |
| Other amounts payable | 47/48 | €43,850 | €35,984 | -€7,866 | -17.9% |
| Accrued charges and deferred income | 492/3 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,426 | €26,053 | +€21,627 | +489% |
| Other operating charges | 640/8 | €38 | €1,931 | +€1,894 | +5,038% |
| Gross operating margin | 9900 | €9,841 | -€26,350 | -€36,192 | |
| Operating profit (loss) | 9901 | €5,377 | -€54,335 | -€59,713 | |
| Financial income | 75/76B | €44 | €5 | -€38 | -87.5% |
| Recurring financial income | 75 | €44 | €5 | -€38 | -87.5% |
| Financial charges | 65/66B | €2,213 | €896 | -€1,317 | -59.5% |
| Recurring financial charges | 65 | €2,213 | €896 | -€1,317 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €3,209 | -€55,226 | -€58,434 | |
| Profit (loss) for the period | 9904 | €3,209 | -€55,226 | -€58,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,209 | -€55,226 | -€58,434 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.