BBruT: what changed
Two fiscal 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.
BBruT
Largest movements
- Tangible fixed assets +€85,167
up €85,167 (+5.0%), from €1.7m to €1.8m
of which Assets under construction and advance payments: +€130,832
- Cash -€72,631
down €72,631 (-55.5%), from €130,937 to €58,306
mainly Investment in fixed assets (net) (-€145,380) and Other debts (-€35,644)
- Other debts -€35,644
down €35,644 (-100.0%), from €35,644 to €0
- Debts after one year +€29,930
up €29,930 (+1.6%), from €1.8m to €1.9m
of which Other amounts payable: +€601,182
- Trade debts +€22,152
up €22,152 (+1351.4%), from €1,639 to €23,791
- Gross operating margin -€17,538
down €17,538 (-14.6%), from €120,023 to €102,485
- Financial charges -€13,891
down €13,891 (-41.0%), from €33,860 to €19,969
- Other operating charges -€4,755
down €4,755 (-34.0%), from €14,003 to €9,248
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.
Cash bridge derived
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 | €1,846,174 | €1,862,989 | +€16,816 | +0.9% |
| Formation expenses | 20 | €187 | €0 | -€187 | -100.0% |
| Fixed assets | 21/28 | €1,710,711 | €1,795,878 | +€85,167 | +5.0% |
| Tangible fixed assets | 22/27 | €1,710,711 | €1,795,878 | +€85,167 | +5.0% |
| Land and buildings | 22 | €1,667,576 | €1,633,520 | -€34,056 | -2.0% |
| Plant, machinery and equipment | 23 | €8,645 | €7,357 | -€1,288 | -14.9% |
| Furniture and vehicles | 24 | €34,490 | €24,169 | -€10,321 | -29.9% |
| Assets under construction and advance payments | 27 | - | €130,832 | +€130,832 | |
| Current assets | 29/58 | €135,276 | €67,111 | -€68,164 | -50.4% |
| Stocks and contracts in progress | 3 | €2,536 | €168 | -€2,368 | -93.4% |
| Stocks | 30/36 | €2,536 | €168 | -€2,368 | -93.4% |
| Amounts receivable within one year | 40/41 | €304 | €2,041 | +€1,737 | +572.0% |
| Trade receivables | 40 | €0 | €687 | +€687 | |
| Other amounts receivable | 41 | €304 | €1,354 | +€1,050 | +345.8% |
| Cash at bank and in hand | 54/58 | €130,937 | €58,306 | -€72,631 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,499 | €6,596 | +€5,097 | +340.0% |
| Total equity and liabilities | 10/49 | €1,846,174 | €1,862,989 | +€16,816 | +0.9% |
| Equity | 10/15 | -€123,478 | -€114,381 | +€9,097 | +7.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,478 | -€115,381 | +€9,097 | +7.3% |
| Amounts payable | 17/49 | €1,969,652 | €1,977,371 | +€7,719 | +0.4% |
| Amounts payable after more than one year | 17 | €1,827,775 | €1,857,705 | +€29,930 | +1.6% |
| Financial debts | 170/4 | €1,827,775 | €1,256,523 | -€571,252 | -31.3% |
| Other amounts payable | 178/9 | - | €601,182 | +€601,182 | |
| Amounts payable within one year | 42/48 | €138,449 | €117,490 | -€20,959 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €88,776 | €71,642 | -€17,134 | -19.3% |
| Trade debts | 44 | €1,639 | €23,791 | +€22,152 | +1351.4% |
| Suppliers | 440/4 | €1,639 | €23,791 | +€22,152 | +1351.4% |
| Advances received on contracts in progress | 46 | €10,994 | €20,952 | +€9,959 | +90.6% |
| Taxes, remuneration and social security | 45 | €1,396 | €1,105 | -€292 | -20.9% |
| Taxes | 450/3 | €1,396 | €1,105 | -€292 | -20.9% |
| Other amounts payable | 47/48 | €35,644 | €0 | -€35,644 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,428 | €2,175 | -€1,253 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,923 | €60,400 | -€524 | -0.9% |
| Other operating charges | 640/8 | €14,003 | €9,248 | -€4,755 | -34.0% |
| Non-recurring operating charges | 66A | - | €3,354 | +€3,354 | |
| Gross operating margin | 9900 | €120,023 | €102,485 | -€17,538 | -14.6% |
| Operating profit (loss) | 9901 | €45,097 | €29,483 | -€15,613 | -34.6% |
| Financial income | 75/76B | €0 | €32 | +€32 | |
| Recurring financial income | 75 | €0 | €32 | +€32 | |
| Financial charges | 65/66B | €33,860 | €19,969 | -€13,891 | -41.0% |
| Recurring financial charges | 65 | €33,860 | €19,969 | -€13,891 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €11,237 | €9,547 | -€1,690 | -15.0% |
| Income taxes | 67/77 | €212 | €450 | +€237 | +111.6% |
| Profit (loss) for the period | 9904 | €11,024 | €9,097 | -€1,927 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,024 | €9,097 | -€1,927 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.