BRUCG: 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.
BRUCG
Largest movements
- Cash -€12,853
down €12,853 (-24.7%), from €52,100 to €39,247
mainly Contributions, distributions and other (-€13,000) and Other debts (-€10,352)
- Receivables within one year -€4,173
down €4,173 (-47.9%), from €8,719 to €4,547
of which Trade receivables: -€7,889
- Other debts -€10,352
down €10,352 (-42.2%), from €24,553 to €14,201
- Tax, wage and social debts -€6,837
down €6,837 (-43.6%), from €15,689 to €8,852
of which Taxes: -€7,125
- Gross operating margin -€20,373
down €20,373 (-54.0%), from €37,744 to €17,371
- Taxes -€4,551
down €4,551 (-53.9%), from €8,443 to €3,892
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 | €60,819 | €43,793 | -€17,026 | -28.0% |
| Current assets | 29/58 | €60,819 | €43,793 | -€17,026 | -28.0% |
| Amounts receivable within one year | 40/41 | €8,719 | €4,547 | -€4,173 | -47.9% |
| Trade receivables | 40 | €8,119 | €230 | -€7,889 | -97.2% |
| Other amounts receivable | 41 | €600 | €4,317 | +€3,717 | +619.3% |
| Cash at bank and in hand | 54/58 | €52,100 | €39,247 | -€12,853 | -24.7% |
| Total equity and liabilities | 10/49 | €60,819 | €43,793 | -€17,026 | -28.0% |
| Equity | 10/15 | €20,577 | €20,550 | -€27 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117 | €90 | -€27 | -22.9% |
| Amounts payable | 17/49 | €40,242 | €23,243 | -€16,999 | -42.2% |
| Amounts payable within one year | 42/48 | €40,242 | €23,243 | -€16,999 | -42.2% |
| Trade debts | 44 | - | €190 | +€190 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Taxes, remuneration and social security | 45 | €15,689 | €8,852 | -€6,837 | -43.6% |
| Taxes | 450/3 | €15,689 | €8,564 | -€7,125 | -45.4% |
| Remuneration and social security | 454/9 | - | €288 | +€288 | |
| Other amounts payable | 47/48 | €24,553 | €14,201 | -€10,352 | -42.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,744 | €17,371 | -€20,373 | -54.0% |
| Operating profit (loss) | 9901 | €37,356 | €16,971 | -€20,386 | -54.6% |
| Financial charges | 65/66B | €124 | €105 | -€18 | -14.9% |
| Recurring financial charges | 65 | €124 | €105 | -€18 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €37,233 | €16,866 | -€20,367 | -54.7% |
| Income taxes | 67/77 | €8,443 | €3,892 | -€4,551 | -53.9% |
| Profit (loss) for the period | 9904 | €28,789 | €12,973 | -€15,816 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,789 | €12,973 | -€15,816 | -54.9% |
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 4 October 2026 via checked.be.