Briljant Glazenwasserij: 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.
BS2
Largest movements
- Receivables within one year +€8,493
up €8,493 (+122%), from €6,988 to €15,481
of which Trade receivables: +€6,464
- Cash -€4,701
down €4,701 (-17.7%), from €26,607 to €21,906
mainly Receivables within one year (-€8,493) and Trade debts (-€681)
- Tangible fixed assets -€807
no longer reported in 2025 (was €807)
of which Furniture and vehicles: -€467
- Profit (loss) carried forward +€3,182
up €3,182 (+22.9%), from -€13,899 to -€10,717
- Trade debts -€681
down €681 (-63.0%), from €1,081 to €400
- Depreciation -€6,134
no longer reported in 2025 (was €6,134)
- Other operating charges +€4,105
up €4,105 (+467%), from €878 to €4,984
- Gross operating margin -€1,444
down €1,444 (-14.4%), from €10,006 to €8,562
- Financial income -€1,424
no longer reported in 2025 (was €1,424)
- Staff costs +€320
no longer reported in 2025 (was -€320)
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 | €34,521 | €37,387 | +€2,866 | +8.3% |
| Fixed assets | 21/28 | €807 | - | -€807 | |
| Tangible fixed assets | 22/27 | €807 | - | -€807 | |
| Land and buildings | 22 | €340 | - | -€340 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €467 | - | -€467 | |
| Current assets | 29/58 | €33,714 | €37,387 | +€3,673 | +10.9% |
| Amounts receivable within one year | 40/41 | €6,988 | €15,481 | +€8,493 | +122% |
| Trade receivables | 40 | €1,271 | €7,735 | +€6,464 | +509% |
| Other amounts receivable | 41 | €5,717 | €7,746 | +€2,029 | +35.5% |
| Cash at bank and in hand | 54/58 | €26,607 | €21,906 | -€4,701 | -17.7% |
| Deferred charges and accrued income | 490/1 | €119 | - | -€119 | |
| Total equity and liabilities | 10/49 | €34,521 | €37,387 | +€2,866 | +8.3% |
| Equity | 10/15 | €32,413 | €35,595 | +€3,182 | +9.8% |
| Contributions | 10/11 | €15,900 | €15,900 | = | 0.0% |
| Reserves | 13 | €30,412 | €30,412 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,671 | €4,671 | = | 0.0% |
| Distributable reserves | 133 | €25,741 | €25,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,899 | -€10,717 | +€3,182 | +22.9% |
| Amounts payable | 17/49 | €2,108 | €1,792 | -€316 | -15.0% |
| Amounts payable within one year | 42/48 | €2,108 | €1,792 | -€316 | -15.0% |
| Trade debts | 44 | €1,081 | €400 | -€681 | -63.0% |
| Suppliers | 440/4 | €1,081 | €400 | -€681 | -63.0% |
| Taxes, remuneration and social security | 45 | €1,027 | €1,392 | +€365 | +35.5% |
| Taxes | 450/3 | €542 | €1,392 | +€850 | +157% |
| Remuneration and social security | 454/9 | €485 | - | -€485 | |
| Non-recurring operating income | 76A | €6,455 | €10,500 | +€4,045 | +62.7% |
| Remuneration, social security and pensions | 62 | -€320 | - | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,134 | - | -€6,134 | |
| Other operating charges | 640/8 | €878 | €4,984 | +€4,105 | +467% |
| Gross operating margin | 9900 | €10,006 | €8,562 | -€1,444 | -14.4% |
| Operating profit (loss) | 9901 | €3,315 | €3,579 | +€264 | +8.0% |
| Financial income | 75/76B | €1,424 | - | -€1,424 | |
| Recurring financial income | 75 | €1,424 | - | -€1,424 | |
| Financial charges | 65/66B | €105 | €99 | -€6 | -6.0% |
| Recurring financial charges | 65 | €105 | €99 | -€6 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €4,634 | €3,480 | -€1,154 | -24.9% |
| Income taxes | 67/77 | €359 | €298 | -€62 | -17.2% |
| Profit (loss) for the period | 9904 | €4,274 | €3,182 | -€1,092 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,274 | €3,182 | -€1,092 | -25.6% |
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 25 October 2026 via checked.be.