Bru Co Creation: 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.
Bru Co Creation
Largest movements
- Tangible fixed assets -€6,639
down €6,639 (-7.2%), from €92,769 to €86,130
of which Land and buildings: -€3,890
- Cash +€6,089
up €6,089 (+383%), from €1,589 to €7,678
mainly Accrued charges and deferred income (+€24,826) and Depreciation (+€6,639)
- Receivables within one year +€4,886
up €4,886 (+41.5%), from €11,774 to €16,660
of which Other amounts receivable: +€2,820
- Accrued charges and deferred income +€24,826
new in 2025: €24,826
- Trade debts -€6,691
down €6,691 (-98.1%), from €6,822 to €131
- Debts after one year -€5,996
down €5,996 (-7.7%), from €78,071 to €72,075
- Profit (loss) carried forward -€3,732
down €3,732 (-66.4%), from €5,618 to €1,886
- Other debts -€3,356
down €3,356 (-74.2%), from €4,523 to €1,167
- Gross operating margin -€11,625
down €11,625 (-64.8%), from €17,937 to €6,313
- Depreciation -€6,839
down €6,839 (-50.7%), from €13,478 to €6,639
- Taxes -€522
down €522 (-65.1%), from €801 to €280
- Other operating charges -€210
down €210 (-17.5%), from €1,198 to €987
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 | €109,759 | €113,417 | +€3,659 | +3.3% |
| Fixed assets | 21/28 | €92,769 | €86,130 | -€6,639 | -7.2% |
| Tangible fixed assets | 22/27 | €92,769 | €86,130 | -€6,639 | -7.2% |
| Land and buildings | 22 | €84,080 | €80,190 | -€3,890 | -4.6% |
| Plant, machinery and equipment | 23 | €5,336 | €3,770 | -€1,565 | -29.3% |
| Furniture and vehicles | 24 | €3,354 | €2,170 | -€1,184 | -35.3% |
| Current assets | 29/58 | €16,989 | €27,288 | +€10,298 | +60.6% |
| Amounts receivable within one year | 40/41 | €11,774 | €16,660 | +€4,886 | +41.5% |
| Trade receivables | 40 | €7,874 | €9,940 | +€2,066 | +26.2% |
| Other amounts receivable | 41 | €3,900 | €6,720 | +€2,820 | +72.3% |
| Cash at bank and in hand | 54/58 | €1,589 | €7,678 | +€6,089 | +383% |
| Deferred charges and accrued income | 490/1 | €3,626 | €2,949 | -€677 | -18.7% |
| Total equity and liabilities | 10/49 | €109,759 | €113,417 | +€3,659 | +3.3% |
| Equity | 10/15 | €12,860 | €9,127 | -€3,732 | -29.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,241 | €6,241 | = | 0.0% |
| Distributable reserves | 133 | €6,241 | €6,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,618 | €1,886 | -€3,732 | -66.4% |
| Amounts payable | 17/49 | €96,899 | €104,290 | +€7,391 | +7.6% |
| Amounts payable after more than one year | 17 | €78,071 | €72,075 | -€5,996 | -7.7% |
| Financial debts | 170/4 | €78,071 | €72,075 | -€5,996 | -7.7% |
| Amounts payable within one year | 42/48 | €18,828 | €7,388 | -€11,439 | -60.8% |
| Current portion of amounts payable after more than one year | 42 | €5,859 | €5,996 | +€137 | +2.3% |
| Financial debts | 43 | €46 | €0 | -€46 | -100% |
| Credit institutions | 430/8 | €46 | €0 | -€46 | -100% |
| Trade debts | 44 | €6,822 | €131 | -€6,691 | -98.1% |
| Suppliers | 440/4 | €6,822 | €131 | -€6,691 | -98.1% |
| Taxes, remuneration and social security | 45 | €1,577 | €95 | -€1,483 | -94.0% |
| Taxes | 450/3 | - | €95 | +€95 | |
| Remuneration and social security | 454/9 | €1,577 | €0 | -€1,577 | -100% |
| Other amounts payable | 47/48 | €4,523 | €1,167 | -€3,356 | -74.2% |
| Accrued charges and deferred income | 492/3 | - | €24,826 | +€24,826 | |
| Remuneration, social security and pensions | 62 | €163 | €0 | -€163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,478 | €6,639 | -€6,839 | -50.7% |
| Other operating charges | 640/8 | €1,198 | €987 | -€210 | -17.5% |
| Gross operating margin | 9900 | €17,937 | €6,313 | -€11,625 | -64.8% |
| Operating profit (loss) | 9901 | €3,098 | -€1,314 | -€4,412 | |
| Financial income | 75/76B | €3 | €0 | -€2 | -98.0% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -98.0% |
| Financial charges | 65/66B | €2,283 | €2,139 | -€144 | -6.3% |
| Recurring financial charges | 65 | €2,283 | €2,139 | -€144 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €818 | -€3,453 | -€4,271 | |
| Income taxes | 67/77 | €801 | €280 | -€522 | -65.1% |
| Profit (loss) for the period | 9904 | €17 | -€3,732 | -€3,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €17 | -€3,732 | -€3,749 |
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 23 October 2026 via checked.be.