Noir Brillant: 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.
Noir Brillant
Largest movements
- Receivables within one year -€23,993
down €23,993 (-71.0%), from €33,809 to €9,816
of which Trade receivables: -€26,654
- Cash +€3,973
up €3,973 (+69.2%), from €5,746 to €9,719
mainly Receivables within one year (+€23,993) and Net result for the year (+€2,863)
- Tangible fixed assets +€1,008
new in 2025: €1,008
- Other debts -€17,691
no longer reported in 2025 (was €17,691)
- Trade debts -€4,703
down €4,703 (-98.3%), from €4,786 to €84
- Profit (loss) carried forward +€2,863
up €2,863 (+64.1%), from €4,470 to €7,333
- Tax, wage and social debts +€519
up €519 (+5.4%), from €9,608 to €10,127
- Gross operating margin +€2,689
up €2,689 (+80.1%), from €3,359 to €6,048
- Depreciation +€766
new in 2025: €766
- Financial charges +€605
up €605 (+346%), from €175 to €780
- Other operating charges +€392
new in 2025: €392
- Taxes +€370
up €370 (+39.0%), from €949 to €1,319
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.
Derived cash bridge
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 | €39,555 | €20,544 | -€19,012 | -48.1% |
| Fixed assets | 21/28 | - | €1,008 | +€1,008 | |
| Tangible fixed assets | 22/27 | - | €1,008 | +€1,008 | |
| Furniture and vehicles | 24 | - | €1,008 | +€1,008 | |
| Current assets | 29/58 | €39,555 | €19,535 | -€20,020 | -50.6% |
| Amounts receivable within one year | 40/41 | €33,809 | €9,816 | -€23,993 | -71.0% |
| Trade receivables | 40 | €33,809 | €7,156 | -€26,654 | -78.8% |
| Other amounts receivable | 41 | - | €2,660 | +€2,660 | |
| Cash at bank and in hand | 54/58 | €5,746 | €9,719 | +€3,973 | +69.2% |
| Total equity and liabilities | 10/49 | €39,555 | €20,544 | -€19,012 | -48.1% |
| Equity | 10/15 | €7,470 | €10,333 | +€2,863 | +38.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,470 | €7,333 | +€2,863 | +64.1% |
| Amounts payable | 17/49 | €32,085 | €10,210 | -€21,875 | -68.2% |
| Amounts payable within one year | 42/48 | €32,085 | €10,210 | -€21,875 | -68.2% |
| Trade debts | 44 | €4,786 | €84 | -€4,703 | -98.3% |
| Suppliers | 440/4 | €4,786 | €84 | -€4,703 | -98.3% |
| Taxes, remuneration and social security | 45 | €9,608 | €10,127 | +€519 | +5.4% |
| Taxes | 450/3 | €9,608 | €10,127 | +€519 | +5.4% |
| Other amounts payable | 47/48 | €17,691 | - | -€17,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €766 | +€766 | |
| Other operating charges | 640/8 | - | €392 | +€392 | |
| Gross operating margin | 9900 | €3,359 | €6,048 | +€2,689 | +80.1% |
| Operating profit (loss) | 9901 | €3,359 | €4,890 | +€1,531 | +45.6% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €175 | €780 | +€605 | +346% |
| Recurring financial charges | 65 | €175 | €780 | +€605 | +346% |
| Profit (loss) for the period before taxes | 9903 | €3,184 | €4,182 | +€998 | +31.4% |
| Income taxes | 67/77 | €949 | €1,319 | +€370 | +39.0% |
| Profit (loss) for the period | 9904 | €2,235 | €2,863 | +€629 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,235 | €2,863 | +€629 | +28.1% |
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 24 October 2026 via checked.be.