BRUCODI: 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.
BRUCODI
Largest movements
- Receivables within one year -€382,016
down €382,016 (-48.4%), from €789,854 to €407,838
- Cash -€14,024
down €14,024 (-65.6%), from €21,374 to €7,350
- Profit (loss) carried forward -€415,438
down €415,438, from €67,104 to -€348,334
- Provisions +€231,439
up €231,439 (+2530.6%), from €9,146 to €240,585
- Debts -€121,168
down €121,168 (-65.5%), from €185,089 to €63,921
- Contributions -€76,976
down €76,976 (-15.4%), from €499,900 to €422,924
- Reserves -€13,898
down €13,898 (-27.8%), from €49,990 to €36,092
- Gross operating margin -€500,249
down €500,249, from €260,219 to -€240,030
From the 2008 result to the 2012 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2008 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,228 | €415,188 | -€396,040 | -48.8% |
| Current assets | 29/58 | €811,228 | €415,188 | -€396,040 | -48.8% |
| Amounts receivable within one year | 40/41 | €789,854 | €407,838 | -€382,016 | -48.4% |
| Cash at bank and in hand | 54/58 | €21,374 | €7,350 | -€14,024 | -65.6% |
| Total equity and liabilities | 10/49 | €811,228 | €415,188 | -€396,040 | -48.8% |
| Equity | 10/15 | €616,994 | €110,682 | -€506,311 | -82.1% |
| Contributions | 10/11 | €499,900 | €422,924 | -€76,976 | -15.4% |
| Reserves | 13 | €49,990 | €36,092 | -€13,898 | -27.8% |
| Profit (loss) carried forward | 14 | €67,104 | -€348,334 | -€415,438 | |
| Provisions and deferred taxes | 16 | €9,146 | €240,585 | +€231,439 | +2530.6% |
| Amounts payable | 17/49 | €185,089 | €63,921 | -€121,168 | -65.5% |
| Amounts payable after more than one year | 17 | €25,947 | - | -€25,947 | |
| Amounts payable within one year | 42/48 | €101,449 | €63,921 | -€37,528 | -37.0% |
| Trade debts | 44 | €95,830 | €52,380 | -€43,450 | -45.3% |
| Gross operating margin | 9900 | €260,219 | -€240,030 | -€500,249 | |
| Operating profit (loss) | 9901 | €249,409 | -€230,591 | -€479,999 | |
| Recurring financial income | 75 | €1,879 | €6,087 | +€4,208 | +223.9% |
| Recurring financial charges | 65 | €7,019 | €295 | -€6,724 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €208,078 | -€226,290 | -€434,367 | |
| Profit (loss) for the period | 9904 | €208,078 | -€226,290 | -€434,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €208,078 | -€226,290 | -€434,367 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2008 and 30 June 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.