BRUBA: 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.
BRUBA
Largest movements
- Tangible fixed assets -€26,108
down €26,108 (-3.0%), from €861,975 to €835,868
of which Plant, machinery and equipment: -€19,858
- Current portion of long-term debt -€20,344
no longer reported in 2024 (was €20,344)
- Gross operating margin +€1,949
up €1,949 (+5.0%), from €39,027 to €40,976
- Financial charges +€871
up €871 (+10.8%), from €8,097 to €8,968
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €862,736 | €840,141 | -€22,595 | -2.6% |
| Fixed assets | 21/28 | €861,975 | €835,868 | -€26,108 | -3.0% |
| Tangible fixed assets | 22/27 | €861,975 | €835,868 | -€26,108 | -3.0% |
| Land and buildings | 22 | €385,395 | €379,145 | -€6,250 | -1.6% |
| Plant, machinery and equipment | 23 | €476,580 | €456,723 | -€19,858 | -4.2% |
| Current assets | 29/58 | €761 | €4,273 | +€3,512 | +461.8% |
| Cash at bank and in hand | 54/58 | €9 | €3,505 | +€3,496 | +38372.7% |
| Deferred charges and accrued income | 490/1 | €752 | €768 | +€17 | +2.2% |
| Total equity and liabilities | 10/49 | €862,736 | €840,141 | -€22,595 | -2.6% |
| Equity | 10/15 | €437,490 | €439,565 | +€2,075 | +0.5% |
| Contributions | 10/11 | €157,295 | €157,295 | = | 0.0% |
| Capital | 10 | €157,295 | €157,295 | = | 0.0% |
| Issued capital | 100 | €157,295 | €157,295 | = | 0.0% |
| Reserves | 13 | €39,524 | €39,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,729 | €15,729 | = | 0.0% |
| Legal reserve | 130 | €15,729 | €15,729 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,795 | €23,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,671 | €242,746 | +€2,075 | +0.9% |
| Amounts payable | 17/49 | €425,246 | €400,576 | -€24,671 | -5.8% |
| Amounts payable within one year | 42/48 | €418,777 | €388,650 | -€30,127 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €20,344 | - | -€20,344 | |
| Trade debts | 44 | €1,433 | - | -€1,433 | |
| Suppliers | 440/4 | €1,433 | - | -€1,433 | |
| Other amounts payable | 47/48 | €397,000 | €388,650 | -€8,350 | -2.1% |
| Accrued charges and deferred income | 492/3 | €6,470 | €11,926 | +€5,456 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,108 | €26,108 | = | 0.0% |
| Other operating charges | 640/8 | €3,703 | €3,825 | +€122 | +3.3% |
| Gross operating margin | 9900 | €39,027 | €40,976 | +€1,949 | +5.0% |
| Operating profit (loss) | 9901 | €9,217 | €11,044 | +€1,827 | +19.8% |
| Financial charges | 65/66B | €8,097 | €8,968 | +€871 | +10.8% |
| Recurring financial charges | 65 | €8,097 | €8,968 | +€871 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €1,120 | €2,075 | +€956 | +85.4% |
| Profit (loss) for the period | 9904 | €1,120 | €2,075 | +€956 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,120 | €2,075 | +€956 | +85.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.