BRUBATIM: what changed
Two financial 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.
BRUBATIM
Largest movements
- Tangible fixed assets -€19,497
down €19,497 (-3.9%), from €501,780 to €482,284
- Receivables within one year -€5,397
down €5,397 (-24.7%), from €21,822 to €16,425
- Debts after one year -€42,218
down €42,218 (-15.3%), from €275,284 to €233,066
of which Financial debts: -€42,218
- Profit (loss) carried forward +€16,781
up €16,781 (+229%), from €7,327 to €24,107
- Tax, wage and social debts +€6,213
up €6,213 (+79.0%), from €7,864 to €14,077
- Gross operating margin +€4,492
up €4,492 (+6.6%), from €68,083 to €72,575
- Other operating charges +€2,704
up €2,704 (+19.1%), from €14,136 to €16,840
- Financial charges -€2,486
down €2,486 (-17.6%), from €14,117 to €11,631
- Taxes +€1,577
up €1,577 (+25.2%), from €6,250 to €7,827
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.
Derived cash bridge
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 | €526,548 | €506,650 | -€19,898 | -3.8% |
| Fixed assets | 21/28 | €501,780 | €482,284 | -€19,497 | -3.9% |
| Tangible fixed assets | 22/27 | €501,780 | €482,284 | -€19,497 | -3.9% |
| Land and buildings | 22 | €501,780 | €482,284 | -€19,497 | -3.9% |
| Current assets | 29/58 | €24,768 | €24,366 | -€402 | -1.6% |
| Amounts receivable within one year | 40/41 | €21,822 | €16,425 | -€5,397 | -24.7% |
| Trade receivables | 40 | €21,822 | €16,425 | -€5,397 | -24.7% |
| Cash at bank and in hand | 54/58 | €2,945 | €7,941 | +€4,995 | +170% |
| Total equity and liabilities | 10/49 | €526,548 | €506,650 | -€19,898 | -3.8% |
| Equity | 10/15 | €25,927 | €42,707 | +€16,781 | +64.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,327 | €24,107 | +€16,781 | +229% |
| Amounts payable | 17/49 | €500,621 | €463,943 | -€36,679 | -7.3% |
| Amounts payable after more than one year | 17 | €275,284 | €233,066 | -€42,218 | -15.3% |
| Financial debts | 170/4 | €267,484 | €225,266 | -€42,218 | -15.8% |
| Other amounts payable | 178/9 | €7,800 | €7,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €225,337 | €230,876 | +€5,539 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €42,136 | €42,218 | +€82 | +0.2% |
| Trade debts | 44 | €7,559 | €5,879 | -€1,681 | -22.2% |
| Suppliers | 440/4 | €7,559 | €5,879 | -€1,681 | -22.2% |
| Taxes, remuneration and social security | 45 | €7,864 | €14,077 | +€6,213 | +79.0% |
| Taxes | 450/3 | €7,864 | €14,077 | +€6,213 | +79.0% |
| Other amounts payable | 47/48 | €167,777 | €168,703 | +€925 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,497 | €19,497 | = | 0.0% |
| Other operating charges | 640/8 | €14,136 | €16,840 | +€2,704 | +19.1% |
| Gross operating margin | 9900 | €68,083 | €72,575 | +€4,492 | +6.6% |
| Operating profit (loss) | 9901 | €34,450 | €36,238 | +€1,787 | +5.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -57.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -57.3% |
| Financial charges | 65/66B | €14,117 | €11,631 | -€2,486 | -17.6% |
| Recurring financial charges | 65 | €14,117 | €11,631 | -€2,486 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €20,334 | €24,608 | +€4,273 | +21.0% |
| Income taxes | 67/77 | €6,250 | €7,827 | +€1,577 | +25.2% |
| Profit (loss) for the period | 9904 | €14,084 | €16,781 | +€2,696 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,084 | €16,781 | +€2,696 | +19.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.