BRUDERMA: 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.
BRUDERMA
Largest movements
- Current investments +€13,619
up €13,619 (+10.9%), from €125,000 to €138,619
- Cash +€12,205
up €12,205 (+89.3%), from €13,661 to €25,866
mainly Net result for the year (+€30,233) and Other debts (+€29,532)
- Receivables within one year +€4,731
up €4,731 (+329.4%), from €1,436 to €6,167
of which Trade receivables: +€4,731
- Other debts +€29,532
up €29,532 (+324.4%), from €9,103 to €38,635
- Trade debts +€2,170
up €2,170 (+30.9%), from €7,024 to €9,194
- Gross operating margin +€7,076
up €7,076 (+18.6%), from €38,042 to €45,118
- Taxes +€2,294
up €2,294 (+22.2%), from €10,349 to €12,643
- Financial income +€784
up €784 (+42.3%), from €1,852 to €2,636
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 | €144,014 | €174,537 | +€30,523 | +21.2% |
| Fixed assets | 21/28 | €2,773 | €2,503 | -€270 | -9.7% |
| Tangible fixed assets | 22/27 | €2,773 | €2,503 | -€270 | -9.7% |
| Plant, machinery and equipment | 23 | €514 | €218 | -€296 | -57.6% |
| Furniture and vehicles | 24 | €2,259 | €2,284 | +€26 | +1.1% |
| Current assets | 29/58 | €141,241 | €172,034 | +€30,793 | +21.8% |
| Amounts receivable within one year | 40/41 | €1,436 | €6,167 | +€4,731 | +329.4% |
| Trade receivables | 40 | €1,215 | €5,946 | +€4,731 | +389.3% |
| Other amounts receivable | 41 | €221 | €221 | = | 0.0% |
| Current investments | 50/53 | €125,000 | €138,619 | +€13,619 | +10.9% |
| Cash at bank and in hand | 54/58 | €13,661 | €25,866 | +€12,205 | +89.3% |
| Deferred charges and accrued income | 490/1 | €1,143 | €1,382 | +€239 | +20.9% |
| Total equity and liabilities | 10/49 | €144,014 | €174,537 | +€30,523 | +21.2% |
| Equity | 10/15 | €117,104 | €117,337 | +€233 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,704 | €104,937 | +€233 | +0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,844 | €103,077 | +€233 | +0.2% |
| Amounts payable | 17/49 | €26,909 | €57,199 | +€30,290 | +112.6% |
| Amounts payable within one year | 42/48 | €26,909 | €57,199 | +€30,290 | +112.6% |
| Trade debts | 44 | €7,024 | €9,194 | +€2,170 | +30.9% |
| Suppliers | 440/4 | €7,024 | €9,194 | +€2,170 | +30.9% |
| Taxes, remuneration and social security | 45 | €10,782 | €9,370 | -€1,412 | -13.1% |
| Taxes | 450/3 | €7,782 | €6,370 | -€1,412 | -18.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €9,103 | €38,635 | +€29,532 | +324.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €1,789 | -€56 | -3.0% |
| Other operating charges | 640/8 | €2,886 | €2,899 | +€13 | +0.5% |
| Gross operating margin | 9900 | €38,042 | €45,118 | +€7,076 | +18.6% |
| Operating profit (loss) | 9901 | €33,312 | €40,429 | +€7,118 | +21.4% |
| Financial income | 75/76B | €1,852 | €2,636 | +€784 | +42.3% |
| Recurring financial income | 75 | €1,852 | €2,636 | +€784 | +42.3% |
| Financial charges | 65/66B | €88 | €190 | +€102 | +116.2% |
| Recurring financial charges | 65 | €88 | €190 | +€102 | +116.2% |
| Profit (loss) for the period before taxes | 9903 | €35,076 | €42,876 | +€7,800 | +22.2% |
| Income taxes | 67/77 | €10,349 | €12,643 | +€2,294 | +22.2% |
| Profit (loss) for the period | 9904 | €24,727 | €30,233 | +€5,506 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,727 | €30,233 | +€5,506 | +22.3% |
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 6 October 2026 via checked.be.