BRU-SHARE: 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.
BRU-SHARE
Largest movements
- Cash +€156,417
up €156,417 (+1043.1%), from €14,996 to €171,413
mainly Debts within one year (+€148,824) and Net result for the year (+€28,796)
- Receivables within one year +€7,759
new in 2025: €7,759
of which Trade receivables: +€7,752
- Debts within one year +€148,824
up €148,824 (+9543.6%), from €1,559 to €150,383
- Reserves +€20,000
new in 2025: €20,000
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward +€8,796
up €8,796, from -€7 to €8,789
- Gross operating margin +€325,568
new in 2025: €325,568
- Staff costs +€295,096
new in 2025: €295,096
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 | €16,553 | €179,173 | +€162,620 | +982.4% |
| Fixed assets | 21/28 | €1,557 | - | -€1,557 | |
| Tangible fixed assets | 22/27 | €1,557 | - | -€1,557 | |
| Furniture and vehicles | 24 | €1,557 | - | -€1,557 | |
| Current assets | 29/58 | €14,996 | €179,173 | +€164,177 | +1094.8% |
| Amounts receivable within one year | 40/41 | - | €7,759 | +€7,759 | |
| Trade receivables | 40 | - | €7,752 | +€7,752 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €14,996 | €171,413 | +€156,417 | +1043.1% |
| Total equity and liabilities | 10/49 | €16,553 | €179,173 | +€162,620 | +982.4% |
| Equity | 10/15 | -€7 | €28,789 | +€28,796 | |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€7 | €8,789 | +€8,796 | |
| Amounts payable | 17/49 | €16,559 | €150,383 | +€133,824 | +808.1% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €1,559 | €150,383 | +€148,824 | +9543.6% |
| Trade debts | 44 | €1,559 | €19,871 | +€18,312 | +1174.3% |
| Suppliers | 440/4 | €1,559 | €19,871 | +€18,312 | +1174.3% |
| Taxes, remuneration and social security | 45 | - | €58,512 | +€58,512 | |
| Remuneration and social security | 454/9 | - | €58,512 | +€58,512 | |
| Remuneration, social security and pensions | 62 | - | €295,096 | +€295,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €1,557 | +€1,554 | +54516.1% |
| Gross operating margin | 9900 | - | €325,568 | +€325,568 | |
| Operating profit (loss) | 9901 | -€3 | €28,915 | +€28,918 | |
| Financial charges | 65/66B | €4 | €119 | +€115 | +2990.4% |
| Recurring financial charges | 65 | €4 | €119 | +€115 | +2990.4% |
| Profit (loss) for the period before taxes | 9903 | -€7 | €28,796 | +€28,803 | |
| Profit (loss) for the period | 9904 | -€7 | €28,796 | +€28,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7 | €28,796 | +€28,803 |
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 3 October 2026 via checked.be.