BRUCLIM: 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.
BRUCLIM
Largest movements
- Cash +€25,595
up €25,595 (+32.4%), from €78,887 to €104,482
mainly Net result for the year (+€30,325) and Receivables within one year (+€8,721)
- Receivables within one year -€8,721
down €8,721 (-52.4%), from €16,644 to €7,923
of which Trade receivables: -€9,551
- Tangible fixed assets +€2,880
new in 2025: €2,880
- Profit (loss) carried forward +€30,325
up €30,325 (+1872.1%), from €1,620 to €31,945
- Advances received -€11,136
down €11,136 (-87.8%), from €12,689 to €1,553
- Other debts -€9,003
down €9,003 (-49.3%), from €18,249 to €9,246
- Tax, wage and social debts +€6,510
up €6,510 (+193.0%), from €3,374 to €9,884
of which Remuneration and social security: +€6,480
- Trade debts +€3,160
up €3,160 (+337.5%), from €936 to €4,096
- Gross operating margin -€14,532
down €14,532 (-27.1%), from €53,653 to €39,122
- Taxes -€5,080
down €5,080 (-39.3%), from €12,919 to €7,838
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 | €95,595 | €115,451 | +€19,856 | +20.8% |
| Fixed assets | 21/28 | - | €2,880 | +€2,880 | |
| Tangible fixed assets | 22/27 | - | €2,880 | +€2,880 | |
| Furniture and vehicles | 24 | - | €2,880 | +€2,880 | |
| Current assets | 29/58 | €95,595 | €112,571 | +€16,976 | +17.8% |
| Amounts receivable within one year | 40/41 | €16,644 | €7,923 | -€8,721 | -52.4% |
| Trade receivables | 40 | €15,300 | €5,750 | -€9,551 | -62.4% |
| Other amounts receivable | 41 | €1,343 | €2,173 | +€830 | +61.8% |
| Cash at bank and in hand | 54/58 | €78,887 | €104,482 | +€25,595 | +32.4% |
| Deferred charges and accrued income | 490/1 | €64 | €166 | +€102 | +157.8% |
| Total equity and liabilities | 10/49 | €95,595 | €115,451 | +€19,856 | +20.8% |
| Equity | 10/15 | €60,347 | €90,672 | +€30,325 | +50.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €39,727 | €39,727 | = | 0.0% |
| Distributable reserves | 133 | €39,727 | €39,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,620 | €31,945 | +€30,325 | +1872.1% |
| Amounts payable | 17/49 | €35,248 | €24,780 | -€10,468 | -29.7% |
| Amounts payable within one year | 42/48 | €35,248 | €24,780 | -€10,468 | -29.7% |
| Trade debts | 44 | €936 | €4,096 | +€3,160 | +337.5% |
| Suppliers | 440/4 | €936 | €4,096 | +€3,160 | +337.5% |
| Advances received on contracts in progress | 46 | €12,689 | €1,553 | -€11,136 | -87.8% |
| Taxes, remuneration and social security | 45 | €3,374 | €9,884 | +€6,510 | +193.0% |
| Taxes | 450/3 | €3,374 | €3,404 | +€30 | +0.9% |
| Remuneration and social security | 454/9 | - | €6,480 | +€6,480 | |
| Other amounts payable | 47/48 | €18,249 | €9,246 | -€9,003 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €40 | +€40 | |
| Other operating charges | 640/8 | €648 | €665 | +€18 | +2.7% |
| Gross operating margin | 9900 | €53,653 | €39,122 | -€14,532 | -27.1% |
| Operating profit (loss) | 9901 | €53,005 | €38,416 | -€14,589 | -27.5% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €327 | €253 | -€74 | -22.6% |
| Recurring financial charges | 65 | €327 | €253 | -€74 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €52,694 | €38,163 | -€14,531 | -27.6% |
| Income taxes | 67/77 | €12,919 | €7,838 | -€5,080 | -39.3% |
| Profit (loss) for the period | 9904 | €39,775 | €30,325 | -€9,450 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,775 | €30,325 | -€9,450 | -23.8% |
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 10 October 2026 via checked.be.