Bruella: 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.
Bruella
Largest movements
- Receivables within one year +€16,929
up €16,929 (+60.3%), from €28,059 to €44,988
of which Other amounts receivable: +€17,000
- Cash +€8,502
up €8,502 (+4.1%), from €206,532 to €215,034
mainly Net result for the year (+€69,293) and Depreciation (+€8,553)
- Tangible fixed assets -€6,270
down €6,270 (-57.4%), from €10,914 to €4,644
of which Furniture and vehicles: -€8,288
- Reserves +€69,446
up €69,446 (+48.2%), from €144,000 to €213,446
- Other debts -€42,218
no longer reported in 2025 (was €42,218)
- Tax, wage and social debts -€6,989
down €6,989 (-12.7%), from €55,033 to €48,044
of which Taxes: -€5,939
- Gross operating margin -€12,197
down €12,197 (-11.2%), from €109,069 to €96,872
- Taxes -€2,883
down €2,883 (-13.6%), from €21,131 to €18,248
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 | €245,505 | €264,708 | +€19,203 | +7.8% |
| Fixed assets | 21/28 | €10,914 | €4,644 | -€6,270 | -57.4% |
| Tangible fixed assets | 22/27 | €10,914 | €4,644 | -€6,270 | -57.4% |
| Plant, machinery and equipment | 23 | €1,128 | €3,146 | +€2,018 | +179% |
| Furniture and vehicles | 24 | €9,786 | €1,499 | -€8,288 | -84.7% |
| Current assets | 29/58 | €234,591 | €260,063 | +€25,472 | +10.9% |
| Amounts receivable within one year | 40/41 | €28,059 | €44,988 | +€16,929 | +60.3% |
| Trade receivables | 40 | €28,059 | €27,988 | -€71 | -0.3% |
| Other amounts receivable | 41 | - | €17,000 | +€17,000 | |
| Cash at bank and in hand | 54/58 | €206,532 | €215,034 | +€8,502 | +4.1% |
| Deferred charges and accrued income | 490/1 | - | €41 | +€41 | |
| Total equity and liabilities | 10/49 | €245,505 | €264,708 | +€19,203 | +7.8% |
| Equity | 10/15 | €146,653 | €215,946 | +€69,293 | +47.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €144,000 | €213,446 | +€69,446 | +48.2% |
| Distributable reserves | 133 | €144,000 | €213,446 | +€69,446 | +48.2% |
| Profit (loss) carried forward | 14 | €153 | - | -€153 | |
| Amounts payable | 17/49 | €98,852 | €48,762 | -€50,090 | -50.7% |
| Amounts payable within one year | 42/48 | €98,852 | €48,762 | -€50,090 | -50.7% |
| Trade debts | 44 | €1,602 | €718 | -€883 | -55.2% |
| Suppliers | 440/4 | €1,602 | €718 | -€883 | -55.2% |
| Taxes, remuneration and social security | 45 | €55,033 | €48,044 | -€6,989 | -12.7% |
| Taxes | 450/3 | €53,983 | €48,044 | -€5,939 | -11.0% |
| Remuneration and social security | 454/9 | €1,050 | - | -€1,050 | |
| Other amounts payable | 47/48 | €42,218 | - | -€42,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,458 | €8,553 | +€95 | +1.1% |
| Other operating charges | 640/8 | €630 | €683 | +€53 | +8.4% |
| Gross operating margin | 9900 | €109,069 | €96,872 | -€12,197 | -11.2% |
| Operating profit (loss) | 9901 | €99,981 | €87,636 | -€12,345 | -12.3% |
| Financial charges | 65/66B | €57 | €95 | +€38 | +67.0% |
| Recurring financial charges | 65 | €57 | €95 | +€38 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €99,924 | €87,541 | -€12,383 | -12.4% |
| Income taxes | 67/77 | €21,131 | €18,248 | -€2,883 | -13.6% |
| Profit (loss) for the period | 9904 | €78,793 | €69,293 | -€9,500 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,793 | €69,293 | -€9,500 | -12.1% |
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 14 October 2026 via checked.be.