BRUCONSUL: 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.
BRUCONSUL
Largest movements
- Cash +€23,036
up €23,036 (+25.9%), from €88,843 to €111,879
mainly Net result for the year (+€27,622) and Trade debts (+€18,168)
- Deferred charges and accrued income +€18,264
up €18,264 (+884%), from €2,067 to €20,331
- Tangible fixed assets -€7,885
down €7,885 (-45.8%), from €17,233 to €9,348
of which Furniture and vehicles: -€7,488
- Receivables within one year -€6,036
down €6,036 (-39.3%), from €15,353 to €9,317
of which Other amounts receivable: -€15,353
- Trade debts +€18,168
up €18,168 (+786%), from €2,312 to €20,480
- Tax, wage and social debts +€11,380
up €11,380 (+392%), from €2,901 to €14,281
- Contributions -€7,500
down €7,500 (-40.3%), from €18,600 to €11,100
- Reserves +€5,122
up €5,122 (+5.1%), from €99,682 to €104,804
- Gross operating margin -€2,188
down €2,188 (-5.5%), from €39,441 to €37,253
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 | €123,495 | €150,875 | +€27,380 | +22.2% |
| Fixed assets | 21/28 | €17,233 | €9,348 | -€7,885 | -45.8% |
| Tangible fixed assets | 22/27 | €17,233 | €9,348 | -€7,885 | -45.8% |
| Plant, machinery and equipment | 23 | €759 | €362 | -€396 | -52.2% |
| Furniture and vehicles | 24 | €16,474 | €8,986 | -€7,488 | -45.5% |
| Current assets | 29/58 | €106,262 | €141,527 | +€35,265 | +33.2% |
| Amounts receivable within one year | 40/41 | €15,353 | €9,317 | -€6,036 | -39.3% |
| Trade receivables | 40 | - | €9,317 | +€9,317 | |
| Other amounts receivable | 41 | €15,353 | - | -€15,353 | |
| Cash at bank and in hand | 54/58 | €88,843 | €111,879 | +€23,036 | +25.9% |
| Deferred charges and accrued income | 490/1 | €2,067 | €20,331 | +€18,264 | +884% |
| Total equity and liabilities | 10/49 | €123,495 | €150,875 | +€27,380 | +22.2% |
| Equity | 10/15 | €118,282 | €115,904 | -€2,378 | -2.0% |
| Contributions | 10/11 | €18,600 | €11,100 | -€7,500 | -40.3% |
| Reserves | 13 | €99,682 | €104,804 | +€5,122 | +5.1% |
| Distributable reserves | 133 | €99,682 | €104,804 | +€5,122 | +5.1% |
| Amounts payable | 17/49 | €5,213 | €34,971 | +€29,758 | +571% |
| Amounts payable within one year | 42/48 | €5,213 | €34,971 | +€29,758 | +571% |
| Trade debts | 44 | €2,312 | €20,480 | +€18,168 | +786% |
| Suppliers | 440/4 | €2,312 | €20,480 | +€18,168 | +786% |
| Taxes, remuneration and social security | 45 | €2,901 | €14,281 | +€11,380 | +392% |
| Taxes | 450/3 | €2,901 | €14,281 | +€11,380 | +392% |
| Other amounts payable | 47/48 | - | €210 | +€210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,966 | €7,885 | -€81 | -1.0% |
| Other operating charges | 640/8 | €556 | €361 | -€195 | -35.1% |
| Non-recurring operating charges | 66A | €497 | - | -€497 | |
| Gross operating margin | 9900 | €39,441 | €37,253 | -€2,188 | -5.5% |
| Operating profit (loss) | 9901 | €30,421 | €29,007 | -€1,414 | -4.6% |
| Financial income | 75/76B | €1,373 | €1,741 | +€368 | +26.8% |
| Recurring financial income | 75 | €1,373 | €1,741 | +€368 | +26.8% |
| Financial charges | 65/66B | €42 | €44 | +€1 | +2.9% |
| Recurring financial charges | 65 | €42 | €44 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €31,752 | €30,704 | -€1,048 | -3.3% |
| Income taxes | 67/77 | €3,175 | €3,081 | -€94 | -3.0% |
| Profit (loss) for the period | 9904 | €28,576 | €27,622 | -€954 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,576 | €27,622 | -€954 | -3.3% |
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 27 October 2026 via checked.be.