BRUALIMO: 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.
BRUALIMO
Largest movements
- Cash +€361,628
up €361,628 (+1093.1%), from €33,082 to €394,711
mainly Current investments (+€250,000) and Investment in fixed assets (net) (+€80,128)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Tangible fixed assets -€84,888
down €84,888 (-50.6%), from €167,768 to €82,880
- Reserves +€31,051
new in 2025: €31,051
- Gross operating margin +€55,317
up €55,317, from -€3,490 to €51,827
- Taxes +€14,852
up €14,852 (+3410.8%), from €435 to €15,288
- Depreciation -€5,286
down €5,286 (-52.6%), from €10,046 to €4,760
- Financial charges -€899
down €899 (-14.3%), from €6,277 to €5,378
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 | €451,866 | €483,948 | +€32,082 | +7.1% |
| Fixed assets | 21/28 | €167,768 | €82,880 | -€84,888 | -50.6% |
| Tangible fixed assets | 22/27 | €167,768 | €82,880 | -€84,888 | -50.6% |
| Land and buildings | 22 | €167,768 | €82,880 | -€84,888 | -50.6% |
| Current assets | 29/58 | €284,098 | €401,068 | +€116,970 | +41.2% |
| Amounts receivable within one year | 40/41 | €663 | €5,165 | +€4,502 | +678.8% |
| Other amounts receivable | 41 | €663 | €5,165 | +€4,502 | +678.8% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €33,082 | €394,711 | +€361,628 | +1093.1% |
| Deferred charges and accrued income | 490/1 | €352 | €1,192 | +€839 | +238.0% |
| Total equity and liabilities | 10/49 | €451,866 | €483,948 | +€32,082 | +7.1% |
| Equity | 10/15 | €369,131 | €400,181 | +€31,051 | +8.4% |
| Contributions | 10/11 | €82,500 | €82,500 | = | 0.0% |
| Reserves | 13 | - | €31,051 | +€31,051 | |
| Distributable reserves | 133 | - | €31,051 | +€31,051 | |
| Profit (loss) carried forward | 14 | €286,631 | €286,631 | = | 0.0% |
| Amounts payable | 17/49 | €82,735 | €83,766 | +€1,031 | +1.2% |
| Amounts payable within one year | 42/48 | €82,734 | €83,766 | +€1,032 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €1,185 | - | -€1,185 | |
| Trade debts | 44 | €459 | €195 | -€264 | -57.6% |
| Suppliers | 440/4 | €459 | €195 | -€264 | -57.6% |
| Taxes, remuneration and social security | 45 | €1,804 | €4,698 | +€2,894 | +160.4% |
| Taxes | 450/3 | €1,804 | €4,698 | +€2,894 | +160.4% |
| Other amounts payable | 47/48 | €79,286 | €78,873 | -€413 | -0.5% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Non-recurring operating income | 76A | - | €84,872 | +€84,872 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,046 | €4,760 | -€5,286 | -52.6% |
| Other operating charges | 640/8 | €2,270 | €1,821 | -€448 | -19.8% |
| Gross operating margin | 9900 | -€3,490 | €51,827 | +€55,317 | |
| Operating profit (loss) | 9901 | -€15,806 | €45,246 | +€61,052 | |
| Financial income | 75/76B | €6,914 | €6,471 | -€444 | -6.4% |
| Recurring financial income | 75 | €6,914 | €6,471 | -€444 | -6.4% |
| Financial charges | 65/66B | €6,277 | €5,378 | -€899 | -14.3% |
| Recurring financial charges | 65 | €6,277 | €5,378 | -€899 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,169 | €46,338 | +€61,507 | |
| Income taxes | 67/77 | €435 | €15,288 | +€14,852 | +3410.8% |
| Profit (loss) for the period | 9904 | -€15,604 | €31,051 | +€46,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,604 | €31,051 | +€46,655 |
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 28 September 2026 via checked.be.