BEBRUSSA: 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.
BEBRUSSA
Largest movements
- Receivables within one year +€16,403
up €16,403 (+46.4%), from €35,355 to €51,758
of which Trade receivables: +€16,065
- Stocks and contracts -€3,125
down €3,125 (-20.4%), from €15,310 to €12,185
- Contributions +€104,506
up €104,506 (+62.0%), from €168,600 to €273,106
- Other debts -€102,706
down €102,706 (-98.3%), from €104,506 to €1,800
- Profit (loss) carried forward +€5,604
up €5,604 (+2.6%), from -€213,467 to -€207,862
- Trade debts +€5,196
new in 2025: €5,196
- Gross operating margin +€6,583
up €6,583, from -€2,316 to €4,267
- Write-downs -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Depreciation -€1,628
down €1,628 (-100.0%), from €1,628 to €0
- Other operating charges -€791
down €791 (-63.1%), from €1,253 to €462
- Financial income -€118
down €118 (-5.9%), from €1,988 to €1,870
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 | €59,639 | €72,240 | +€12,600 | +21.1% |
| Fixed assets | 21/28 | €8,217 | €8,217 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,217 | €8,217 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,217 | €8,217 | = | 0.0% |
| Current assets | 29/58 | €51,422 | €64,023 | +€12,600 | +24.5% |
| Stocks and contracts in progress | 3 | €15,310 | €12,185 | -€3,125 | -20.4% |
| Stocks | 30/36 | €15,310 | €12,185 | -€3,125 | -20.4% |
| Amounts receivable within one year | 40/41 | €35,355 | €51,758 | +€16,403 | +46.4% |
| Trade receivables | 40 | - | €16,065 | +€16,065 | |
| Other amounts receivable | 41 | €35,355 | €35,693 | +€338 | +1.0% |
| Cash at bank and in hand | 54/58 | €757 | €80 | -€677 | -89.4% |
| Total equity and liabilities | 10/49 | €59,639 | €72,240 | +€12,600 | +21.1% |
| Equity | 10/15 | -€44,867 | €65,244 | +€110,110 | |
| Contributions | 10/11 | €168,600 | €273,106 | +€104,506 | +62.0% |
| Profit (loss) carried forward | 14 | -€213,467 | -€207,862 | +€5,604 | +2.6% |
| Amounts payable | 17/49 | €104,506 | €6,996 | -€97,510 | -93.3% |
| Amounts payable within one year | 42/48 | €104,506 | €6,996 | -€97,510 | -93.3% |
| Trade debts | 44 | - | €5,196 | +€5,196 | |
| Suppliers | 440/4 | - | €5,196 | +€5,196 | |
| Other amounts payable | 47/48 | €104,506 | €1,800 | -€102,706 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,628 | €0 | -€1,628 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | €0 | -€5,000 | -100.0% |
| Other operating charges | 640/8 | €1,253 | €462 | -€791 | -63.1% |
| Gross operating margin | 9900 | -€2,316 | €4,267 | +€6,583 | |
| Operating profit (loss) | 9901 | -€10,197 | €3,805 | +€14,002 | |
| Financial income | 75/76B | €1,988 | €1,870 | -€118 | -5.9% |
| Recurring financial income | 75 | €1,988 | €1,870 | -€118 | -5.9% |
| Financial charges | 65/66B | €143 | €70 | -€72 | -50.6% |
| Recurring financial charges | 65 | €143 | €70 | -€72 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,351 | €5,604 | +€13,956 | |
| Profit (loss) for the period | 9904 | -€8,351 | €5,604 | +€13,956 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,351 | €5,604 | +€13,956 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.