BRUANN: 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.
BRUANN
Largest movements
- Tangible fixed assets +€117,917
up €117,917 (+13.9%), from €847,299 to €965,216
of which Land and buildings: +€163,028
- Current investments -€86,284
down €86,284 (-40.8%), from €211,665 to €125,381
- Cash +€21,755
up €21,755 (+62.6%), from €34,769 to €56,524
mainly Current investments (+€86,284) and Other debts (+€74,620)
- Debts after one year -€99,381
down €99,381 (-15.2%), from €654,584 to €555,204
- Other debts +€74,620
up €74,620 (+31.8%), from €234,869 to €309,489
- Profit (loss) carried forward +€61,312
up €61,312 (+11.1%), from -€550,704 to -€489,393
- Other operating charges -€56,032
down €56,032 (-60.1%), from €93,264 to €37,232
- Depreciation +€18,503
up €18,503 (+49.8%), from €37,185 to €55,688
- Gross operating margin +€18,212
up €18,212 (+8.2%), from €221,105 to €239,317
- Taxes +€13,012
up €13,012 (+75.3%), from €17,277 to €30,289
- Financial income -€6,902
down €6,902 (-56.4%), from €12,246 to €5,343
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 | €1,099,937 | €1,151,245 | +€51,307 | +4.7% |
| Fixed assets | 21/28 | €847,299 | €965,216 | +€117,917 | +13.9% |
| Tangible fixed assets | 22/27 | €847,299 | €965,216 | +€117,917 | +13.9% |
| Land and buildings | 22 | €657,890 | €820,918 | +€163,028 | +24.8% |
| Plant, machinery and equipment | 23 | - | €1,149 | +€1,149 | |
| Furniture and vehicles | 24 | €189,409 | €143,149 | -€46,260 | -24.4% |
| Current assets | 29/58 | €252,639 | €186,029 | -€66,610 | -26.4% |
| Current investments | 50/53 | €211,665 | €125,381 | -€86,284 | -40.8% |
| Cash at bank and in hand | 54/58 | €34,769 | €56,524 | +€21,755 | +62.6% |
| Deferred charges and accrued income | 490/1 | €6,204 | €4,124 | -€2,080 | -33.5% |
| Total equity and liabilities | 10/49 | €1,099,937 | €1,151,245 | +€51,307 | +4.7% |
| Equity | 10/15 | €67,422 | €128,734 | +€61,312 | +90.9% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €18,126 | €18,126 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,966 | €17,966 | = | 0.0% |
| Distributable reserves | 133 | €160 | €160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€550,704 | -€489,393 | +€61,312 | +11.1% |
| Amounts payable | 17/49 | €1,032,516 | €1,022,511 | -€10,004 | -1.0% |
| Amounts payable after more than one year | 17 | €654,584 | €555,204 | -€99,381 | -15.2% |
| Financial debts | 170/4 | €654,584 | €555,204 | -€99,381 | -15.2% |
| Amounts payable within one year | 42/48 | €372,537 | €461,189 | +€88,651 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €105,942 | €109,744 | +€3,802 | +3.6% |
| Trade debts | 44 | €5,386 | €8,816 | +€3,431 | +63.7% |
| Suppliers | 440/4 | €5,386 | €8,816 | +€3,431 | +63.7% |
| Taxes, remuneration and social security | 45 | €26,341 | €33,140 | +€6,799 | +25.8% |
| Taxes | 450/3 | €26,341 | €33,140 | +€6,799 | +25.8% |
| Other amounts payable | 47/48 | €234,869 | €309,489 | +€74,620 | +31.8% |
| Accrued charges and deferred income | 492/3 | €5,394 | €6,119 | +€725 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,185 | €55,688 | +€18,503 | +49.8% |
| Other operating charges | 640/8 | €93,264 | €37,232 | -€56,032 | -60.1% |
| Gross operating margin | 9900 | €221,105 | €239,317 | +€18,212 | +8.2% |
| Operating profit (loss) | 9901 | €90,656 | €146,398 | +€55,742 | +61.5% |
| Financial income | 75/76B | €12,246 | €5,343 | -€6,902 | -56.4% |
| Recurring financial income | 75 | €12,246 | €5,343 | -€6,902 | -56.4% |
| Financial charges | 65/66B | €54,790 | €60,140 | +€5,350 | +9.8% |
| Recurring financial charges | 65 | €54,790 | €60,140 | +€5,350 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €48,112 | €91,601 | +€43,489 | +90.4% |
| Income taxes | 67/77 | €17,277 | €30,289 | +€13,012 | +75.3% |
| Profit (loss) for the period | 9904 | €30,835 | €61,312 | +€30,477 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,835 | €61,312 | +€30,477 | +98.8% |
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 6 October 2026 via checked.be.