BRUBE: 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.
BRUBE
Largest movements
- Cash +€53,491
up €53,491 (+60.5%), from €88,426 to €141,916
mainly Net result for the year (+€42,936) and Depreciation (+€7,550)
- Tangible fixed assets -€5,091
down €5,091 (-53.9%), from €9,454 to €4,363
- Reserves +€42,936
up €42,936 (+47.5%), from €90,417 to €133,353
- Tax, wage and social debts +€4,561
up €4,561 (+434.3%), from €1,050 to €5,611
- Gross operating margin +€17,933
up €17,933 (+39.7%), from €45,135 to €63,068
- Taxes +€3,917
up €3,917 (+46.2%), from €8,486 to €12,402
- Depreciation -€640
down €640 (-7.8%), from €8,190 to €7,550
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 | €102,031 | €150,951 | +€48,920 | +47.9% |
| Fixed assets | 21/28 | €9,454 | €4,363 | -€5,091 | -53.9% |
| Tangible fixed assets | 22/27 | €9,454 | €4,363 | -€5,091 | -53.9% |
| Furniture and vehicles | 24 | €9,454 | €4,363 | -€5,091 | -53.9% |
| Current assets | 29/58 | €92,577 | €146,588 | +€54,012 | +58.3% |
| Amounts receivable within one year | 40/41 | €2,622 | €3,459 | +€837 | +31.9% |
| Other amounts receivable | 41 | €2,622 | €3,459 | +€837 | +31.9% |
| Cash at bank and in hand | 54/58 | €88,426 | €141,916 | +€53,491 | +60.5% |
| Deferred charges and accrued income | 490/1 | €1,529 | €1,213 | -€316 | -20.7% |
| Total equity and liabilities | 10/49 | €102,031 | €150,951 | +€48,920 | +47.9% |
| Equity | 10/15 | €90,517 | €133,453 | +€42,936 | +47.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €90,417 | €133,353 | +€42,936 | +47.5% |
| Distributable reserves | 133 | €90,417 | €133,353 | +€42,936 | +47.5% |
| Amounts payable | 17/49 | €11,513 | €17,498 | +€5,985 | +52.0% |
| Amounts payable within one year | 42/48 | €11,513 | €17,498 | +€5,985 | +52.0% |
| Trade debts | 44 | €481 | €622 | +€141 | +29.3% |
| Suppliers | 440/4 | €481 | €622 | +€141 | +29.3% |
| Taxes, remuneration and social security | 45 | €1,050 | €5,611 | +€4,561 | +434.3% |
| Taxes | 450/3 | €1,050 | €5,611 | +€4,561 | +434.3% |
| Other amounts payable | 47/48 | €9,981 | €11,264 | +€1,283 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,190 | €7,550 | -€640 | -7.8% |
| Other operating charges | 640/8 | €947 | €604 | -€343 | -36.2% |
| Gross operating margin | 9900 | €45,135 | €63,068 | +€17,933 | +39.7% |
| Operating profit (loss) | 9901 | €35,998 | €54,914 | +€18,916 | +52.5% |
| Financial income | 75/76B | €65 | €425 | +€360 | +553.3% |
| Recurring financial income | 75 | €65 | €425 | +€360 | +553.3% |
| Financial charges | 65/66B | €99 | -€0 | -€99 | |
| Recurring financial charges | 65 | €99 | -€0 | -€99 | |
| Profit (loss) for the period before taxes | 9903 | €35,964 | €55,338 | +€19,374 | +53.9% |
| Income taxes | 67/77 | €8,486 | €12,402 | +€3,917 | +46.2% |
| Profit (loss) for the period | 9904 | €27,478 | €42,936 | +€15,457 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,478 | €42,936 | +€15,457 | +56.3% |
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 2 October 2026 via checked.be.