BRUFILESSE: 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.
BRUFILESSE
Largest movements
- Receivables within one year +€181,787
up €181,787 (+954.1%), from €19,052 to €200,839
of which Trade receivables: +€184,340
- Cash -€15,487
down €15,487 (-38.9%), from €39,826 to €24,339
mainly Receivables within one year (-€181,787) and Contributions, distributions and other (-€23,500)
- Tangible fixed assets -€9,632
down €9,632 (-100.0%), from €9,632 to €0
- Reserves +€133,348
up €133,348 (+7169.2%), from €1,860 to €135,208
of which Distributable reserves: +€133,348
- Tax, wage and social debts +€59,259
up €59,259 (+776.9%), from €7,627 to €66,886
of which Taxes: +€62,279
- Profit (loss) carried forward -€23,500
down €23,500 (-68.9%), from €34,101 to €10,601
- Debts after one year -€6,052
down €6,052 (-100.0%), from €6,052 to €0
- Current portion of long-term debt -€4,448
down €4,448 (-100.0%), from €4,448 to €0
- Gross operating margin +€128,698
up €128,698 (+135.1%), from €95,240 to €223,938
- Turnover -€109,803
down €109,803 (-57.8%), from €189,894 to €80,091
- Taxes +€54,353
up €54,353 (+347.4%), from €15,645 to €69,997
- Purchases and services -€43,184
down €43,184 (-43.0%), from €100,373 to €57,190
- Staff costs -€27,400
down €27,400 (-59.5%), from €46,087 to €18,686
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 | €70,535 | €225,178 | +€154,643 | +219.2% |
| Fixed assets | 21/28 | €9,632 | €0 | -€9,632 | -100.0% |
| Tangible fixed assets | 22/27 | €9,632 | €0 | -€9,632 | -100.0% |
| Furniture and vehicles | 24 | €9,632 | €0 | -€9,632 | -100.0% |
| Current assets | 29/58 | €60,903 | €225,178 | +€164,275 | +269.7% |
| Amounts receivable within one year | 40/41 | €19,052 | €200,839 | +€181,787 | +954.1% |
| Trade receivables | 40 | €16,500 | €200,839 | +€184,340 | +1117.2% |
| Other amounts receivable | 41 | €2,553 | €0 | -€2,553 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,826 | €24,339 | -€15,487 | -38.9% |
| Deferred charges and accrued income | 490/1 | €2,025 | €0 | -€2,025 | -100.0% |
| Total equity and liabilities | 10/49 | €70,535 | €225,178 | +€154,643 | +219.2% |
| Equity | 10/15 | €48,361 | €158,209 | +€109,848 | +227.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €135,208 | +€133,348 | +7169.2% |
| 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 | - | €133,348 | +€133,348 | |
| Profit (loss) carried forward | 14 | €34,101 | €10,601 | -€23,500 | -68.9% |
| Amounts payable | 17/49 | €22,174 | €66,969 | +€44,795 | +202.0% |
| Amounts payable after more than one year | 17 | €6,052 | €0 | -€6,052 | -100.0% |
| Financial debts | 170/4 | €6,052 | €0 | -€6,052 | -100.0% |
| Amounts payable within one year | 42/48 | €16,122 | €66,969 | +€50,847 | +315.4% |
| Current portion of amounts payable after more than one year | 42 | €4,448 | €0 | -€4,448 | -100.0% |
| Trade debts | 44 | €2,546 | €0 | -€2,546 | -100.0% |
| Suppliers | 440/4 | €2,546 | €0 | -€2,546 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,627 | €66,886 | +€59,259 | +776.9% |
| Taxes | 450/3 | €4,607 | €66,886 | +€62,279 | +1351.9% |
| Remuneration and social security | 454/9 | €3,020 | €0 | -€3,020 | -100.0% |
| Other amounts payable | 47/48 | €1,500 | €83 | -€1,417 | -94.5% |
| Turnover | 70 | €189,894 | €80,091 | -€109,803 | -57.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,373 | €57,190 | -€43,184 | -43.0% |
| Remuneration, social security and pensions | 62 | €46,087 | €18,686 | -€27,400 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,431 | €0 | -€4,431 | -100.0% |
| Other operating charges | 640/8 | €815 | €515 | -€300 | -36.8% |
| Gross operating margin | 9900 | €95,240 | €223,938 | +€128,698 | +135.1% |
| Operating profit (loss) | 9901 | €43,907 | €204,736 | +€160,829 | +366.3% |
| Financial income | 75/76B | €189 | €52 | -€138 | -72.6% |
| Recurring financial income | 75 | €189 | €52 | -€138 | -72.6% |
| Financial charges | 65/66B | €480 | €1,443 | +€962 | +200.3% |
| Recurring financial charges | 65 | €480 | €221 | -€259 | -54.0% |
| Non-recurring financial charges | 66B | - | €1,222 | +€1,222 | |
| Profit (loss) for the period before taxes | 9903 | €43,616 | €203,345 | +€159,729 | +366.2% |
| Income taxes | 67/77 | €15,645 | €69,997 | +€54,353 | +347.4% |
| Profit (loss) for the period | 9904 | €27,971 | €133,348 | +€105,377 | +376.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,971 | €133,348 | +€105,377 | +376.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.