BRU58: 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.
What changed
BRU58
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€43,844
2024 · -€87,858+€44,014
Equity
€134,414
2024 · €248,264-€113,850
Cash
€306,423
2024 · €103,734+€202,689
Balance sheet total
€1.7m
2024 · €1.7m+€16,100
Largest movements
Assets
- Cash +€202,689
up €202,689 (+195.4%), from €103,734 to €306,423
mainly Depreciation (+€283,660) and Tax, wage and social debts (+€121,297)
- Tangible fixed assets -€185,007
down €185,007 (-13.7%), from €1.4m to €1.2m
of which Furniture and vehicles: -€105,537
Equity and liabilities
- Debts after one year -€128,437
down €128,437 (-23.8%), from €539,694 to €411,257
- Tax, wage and social debts +€121,297
up €121,297 (+45.1%), from €269,138 to €390,434
of which Remuneration and social security: +€175,782
- Trade debts +€104,516
up €104,516 (+23.1%), from €451,762 to €556,278
- Investment grants -€70,006
down €70,006 (-40.0%), from €175,015 to €105,009
- Profit (loss) carried forward -€43,844
down €43,844 (-57.1%), from -€76,751 to -€120,595
Income statement
- Gross operating margin +€529,102
up €529,102 (+44.9%), from €1.2m to €1.7m
- Staff costs +€370,892
up €370,892 (+39.9%), from €929,311 to €1.3m
- Other operating charges +€32,729
up €32,729 (+313.6%), from €10,435 to €43,164
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.
Result 2024
-€87,858
Gross operating margin
+€529,102
Staff costs
-€370,892
Depreciation
+€4,685
Other operating charges
-€32,729
Other operating items
-€83,691
Financial income
-€16,853
Financial charges
-€3,110
Deferred taxes and other
+€17,502
Result 2025
-€43,844
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.
From operations
+€472,912
Investment
-€95,328
Financing
-€174,895
Cash 2024
€103,734
From operations (derived)
+€472,912
Net result for the year
-€43,844
Depreciation
+€283,660
Stocks and contracts
-€13,034
Receivables within one year
+€13,233
Deferred charges and accrued income
-€1,941
Provisions
+€26,252
Trade debts
+€104,516
Tax, wage and social debts
+€121,297
Other debts
+€1,891
Accrued charges and deferred income
-€19,118
Investment (derived)
-€95,328
Investment in fixed assets (net)
-€95,328
Financing
-€174,895
Debts after one year
-€128,437
Current portion of long-term debt
-€3,850
Short-term financial debts
+€27,398
Contributions, distributions and other
-€70,006
Cash 2025
€306,423
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,686,044 | €1,702,143 | +€16,100 | +1.0% |
| Fixed assets | 21/28 | €1,381,130 | €1,192,798 | -€188,332 | -13.6% |
| Intangible fixed assets | 21 | €12,256 | €8,932 | -€3,324 | -27.1% |
| Tangible fixed assets | 22/27 | €1,350,348 | €1,165,341 | -€185,007 | -13.7% |
| Land and buildings | 22 | €8,120 | €6,199 | -€1,921 | -23.7% |
| Plant, machinery and equipment | 23 | €172,194 | €136,081 | -€36,113 | -21.0% |
| Furniture and vehicles | 24 | €520,311 | €414,774 | -€105,537 | -20.3% |
| Other tangible fixed assets | 26 | €649,724 | €608,288 | -€41,436 | -6.4% |
| Financial fixed assets | 28 | €18,525 | €18,525 | = | 0.0% |
| Current assets | 29/58 | €304,914 | €509,345 | +€204,431 | +67.0% |
| Stocks and contracts in progress | 3 | €47,977 | €61,011 | +€13,034 | +27.2% |
| Stocks | 30/36 | €47,977 | €61,011 | +€13,034 | +27.2% |
| Amounts receivable within one year | 40/41 | €142,845 | €129,613 | -€13,233 | -9.3% |
| Trade receivables | 40 | €122,870 | €118,017 | -€4,854 | -4.0% |
| Other amounts receivable | 41 | €19,975 | €11,596 | -€8,379 | -41.9% |
| Cash at bank and in hand | 54/58 | €103,734 | €306,423 | +€202,689 | +195.4% |
| Deferred charges and accrued income | 490/1 | €10,358 | €12,299 | +€1,941 | +18.7% |
| Total equity and liabilities | 10/49 | €1,686,044 | €1,702,143 | +€16,100 | +1.0% |
| Equity | 10/15 | €248,264 | €134,414 | -€113,850 | -45.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,751 | -€120,595 | -€43,844 | -57.1% |
| Investment grants | 15 | €175,015 | €105,009 | -€70,006 | -40.0% |
| Provisions and deferred taxes | 16 | - | €26,252 | +€26,252 | |
| Deferred taxes | 168 | - | €26,252 | +€26,252 | |
| Amounts payable | 17/49 | €1,437,780 | €1,541,477 | +€103,697 | +7.2% |
| Amounts payable after more than one year | 17 | €539,694 | €411,257 | -€128,437 | -23.8% |
| Financial debts | 170/4 | €539,694 | €411,257 | -€128,437 | -23.8% |
| Amounts payable within one year | 42/48 | €873,667 | €1,124,919 | +€251,252 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €132,287 | €128,437 | -€3,850 | -2.9% |
| Financial debts | 43 | €24 | €27,423 | +€27,398 | +113263.1% |
| Credit institutions | 430/8 | €24 | €16,720 | +€16,696 | +69020.5% |
| Other loans | 439 | - | €10,702 | +€10,702 | |
| Trade debts | 44 | €451,762 | €556,278 | +€104,516 | +23.1% |
| Suppliers | 440/4 | €451,762 | €556,278 | +€104,516 | +23.1% |
| Taxes, remuneration and social security | 45 | €269,138 | €390,434 | +€121,297 | +45.1% |
| Taxes | 450/3 | €166,434 | €111,948 | -€54,485 | -32.7% |
| Remuneration and social security | 454/9 | €102,704 | €278,486 | +€175,782 | +171.2% |
| Other amounts payable | 47/48 | €20,457 | €22,347 | +€1,891 | +9.2% |
| Accrued charges and deferred income | 492/3 | €24,418 | €5,300 | -€19,118 | -78.3% |
| Non-recurring operating income | 76A | - | €64,734 | +€64,734 | |
| Remuneration, social security and pensions | 62 | €929,311 | €1,300,202 | +€370,892 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288,346 | €283,660 | -€4,685 | -1.6% |
| Other operating charges | 640/8 | €10,435 | €43,164 | +€32,729 | +313.6% |
| Non-recurring operating charges | 66A | €9,652 | €93,343 | +€83,691 | +867.1% |
| Gross operating margin | 9900 | €1,178,622 | €1,707,724 | +€529,102 | +44.9% |
| Operating profit (loss) | 9901 | -€59,121 | -€12,646 | +€46,475 | +78.6% |
| Financial income | 75/76B | €43,780 | €26,927 | -€16,853 | -38.5% |
| Recurring financial income | 75 | €43,780 | €26,927 | -€16,853 | -38.5% |
| Financial charges | 65/66B | €72,517 | €75,627 | +€3,110 | +4.3% |
| Recurring financial charges | 65 | €49,820 | €75,627 | +€25,807 | +51.8% |
| Non-recurring financial charges | 66B | €22,698 | - | -€22,698 | |
| Profit (loss) for the period before taxes | 9903 | -€87,858 | -€61,345 | +€26,513 | +30.2% |
| Transfer from deferred taxes | 780 | - | €17,502 | +€17,502 | |
| Profit (loss) for the period | 9904 | -€87,858 | -€43,844 | +€44,014 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,858 | -€43,844 | +€44,014 | +50.1% |
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 8 October 2026 via checked.be.