bru.digital: 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.digital
Largest movements
- Cash -€96,240
down €96,240 (-51.1%), from €188,329 to €92,090
mainly Receivables within one year (-€70,673) and Trade debts (-€33,010)
- Receivables within one year +€70,673
up €70,673 (+37.9%), from €186,292 to €256,965
of which Trade receivables: +€72,131
- Tangible fixed assets +€3,872
up €3,872 (+729%), from €531 to €4,404
- Trade debts -€33,010
down €33,010 (-68.5%), from €48,203 to €15,193
- Profit (loss) carried forward +€17,579
up €17,579 (+8.5%), from €206,710 to €224,289
- Tax, wage and social debts -€9,617
down €9,617 (-15.6%), from €61,570 to €51,953
- Gross operating margin -€58,534
down €58,534 (-69.1%), from €84,680 to €26,146
- Taxes -€12,127
down €12,127 (-65.5%), from €18,522 to €6,395
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 | €384,133 | €359,085 | -€25,048 | -6.5% |
| Fixed assets | 21/28 | €531 | €4,404 | +€3,872 | +729% |
| Tangible fixed assets | 22/27 | €531 | €4,404 | +€3,872 | +729% |
| Plant, machinery and equipment | 23 | €531 | €4,404 | +€3,872 | +729% |
| Current assets | 29/58 | €383,601 | €354,681 | -€28,920 | -7.5% |
| Amounts receivable within one year | 40/41 | €186,292 | €256,965 | +€70,673 | +37.9% |
| Trade receivables | 40 | €176,233 | €248,365 | +€72,131 | +40.9% |
| Other amounts receivable | 41 | €10,059 | €8,600 | -€1,459 | -14.5% |
| Cash at bank and in hand | 54/58 | €188,329 | €92,090 | -€96,240 | -51.1% |
| Deferred charges and accrued income | 490/1 | €8,980 | €5,627 | -€3,353 | -37.3% |
| Total equity and liabilities | 10/49 | €384,133 | €359,085 | -€25,048 | -6.5% |
| Equity | 10/15 | €274,360 | €291,939 | +€17,579 | +6.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206,710 | €224,289 | +€17,579 | +8.5% |
| Amounts payable | 17/49 | €109,773 | €67,146 | -€42,627 | -38.8% |
| Amounts payable within one year | 42/48 | €109,773 | €67,146 | -€42,627 | -38.8% |
| Trade debts | 44 | €48,203 | €15,193 | -€33,010 | -68.5% |
| Suppliers | 440/4 | €48,203 | €15,193 | -€33,010 | -68.5% |
| Taxes, remuneration and social security | 45 | €61,570 | €51,953 | -€9,617 | -15.6% |
| Taxes | 450/3 | €61,570 | €51,953 | -€9,617 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,348 | €1,278 | -€70 | -5.2% |
| Other operating charges | 640/8 | €875 | €743 | -€133 | -15.1% |
| Gross operating margin | 9900 | €84,680 | €26,146 | -€58,534 | -69.1% |
| Operating profit (loss) | 9901 | €82,457 | €24,125 | -€58,332 | -70.7% |
| Financial charges | 65/66B | €669 | €152 | -€517 | -77.3% |
| Recurring financial charges | 65 | €669 | €152 | -€517 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €81,789 | €23,974 | -€57,815 | -70.7% |
| Income taxes | 67/77 | €18,522 | €6,395 | -€12,127 | -65.5% |
| Profit (loss) for the period | 9904 | €63,267 | €17,579 | -€45,688 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,267 | €17,579 | -€45,688 | -72.2% |
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 18 October 2026 via checked.be.