BRUFIMO: 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.
BRUFIMO
Largest movements
- Tangible fixed assets -€58,768
down €58,768 (-7.6%), from €769,988 to €711,219
of which Land and buildings: -€55,695
- Cash -€26,851
down €26,851 (-53.7%), from €49,957 to €23,106
mainly Debts after one year (-€51,831) and Net result for the year (-€19,602)
- Receivables within one year +€10,422
new in 2024: €10,422
- Deferred charges and accrued income +€8,830
up €8,830 (+1220.0%), from €724 to €9,554
- Revaluation surpluses -€53,921
down €53,921 (-10.9%), from €494,277 to €440,356
- Debts after one year -€51,831
down €51,831 (-35.7%), from €145,363 to €93,532
- Profit (loss) carried forward +€34,319
up €34,319 (+46.3%), from -€74,195 to -€39,876
- Gross operating margin -€92,392
down €92,392 (-47.7%), from €193,755 to €101,363
- Depreciation -€50,598
down €50,598 (-47.6%), from €106,293 to €55,695
- Other operating charges -€15,744
down €15,744 (-26.9%), from €58,447 to €42,703
- Financial charges -€8,267
down €8,267 (-50.1%), from €16,511 to €8,243
- Taxes +€3,763
up €3,763 (+33.8%), from €11,120 to €14,883
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €829,339 | €754,941 | -€74,399 | -9.0% |
| Fixed assets | 21/28 | €770,627 | €711,858 | -€58,768 | -7.6% |
| Tangible fixed assets | 22/27 | €769,988 | €711,219 | -€58,768 | -7.6% |
| Land and buildings | 22 | €766,915 | €711,219 | -€55,695 | -7.3% |
| Other tangible fixed assets | 26 | €3,073 | €0 | -€3,073 | -100.0% |
| Financial fixed assets | 28 | €639 | €639 | = | 0.0% |
| Current assets | 29/58 | €58,712 | €43,082 | -€15,630 | -26.6% |
| Amounts receivable after more than one year | 29 | €8,032 | - | -€8,032 | |
| Other amounts receivable | 291 | €8,032 | - | -€8,032 | |
| Amounts receivable within one year | 40/41 | - | €10,422 | +€10,422 | |
| Other amounts receivable | 41 | - | €10,422 | +€10,422 | |
| Cash at bank and in hand | 54/58 | €49,957 | €23,106 | -€26,851 | -53.7% |
| Deferred charges and accrued income | 490/1 | €724 | €9,554 | +€8,830 | +1220.0% |
| Total equity and liabilities | 10/49 | €829,339 | €754,941 | -€74,399 | -9.0% |
| Equity | 10/15 | €608,438 | €588,836 | -€19,602 | -3.2% |
| Contributions | 10/11 | €166,840 | €166,840 | = | 0.0% |
| Capital | 10 | €166,840 | €166,840 | = | 0.0% |
| Issued capital | 100 | €166,840 | €166,840 | = | 0.0% |
| Revaluation surpluses | 12 | €494,277 | €440,356 | -€53,921 | -10.9% |
| Reserves | 13 | €21,516 | €21,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,516 | €21,516 | = | 0.0% |
| Legal reserve | 130 | €21,516 | €21,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,195 | -€39,876 | +€34,319 | +46.3% |
| Amounts payable | 17/49 | €220,901 | €166,105 | -€54,796 | -24.8% |
| Amounts payable after more than one year | 17 | €145,363 | €93,532 | -€51,831 | -35.7% |
| Financial debts | 170/4 | €145,363 | €93,532 | -€51,831 | -35.7% |
| Amounts payable within one year | 42/48 | €72,688 | €71,373 | -€1,315 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €51,746 | €51,831 | +€85 | +0.2% |
| Trade debts | 44 | €9,822 | €5,048 | -€4,773 | -48.6% |
| Suppliers | 440/4 | €9,822 | €5,048 | -€4,773 | -48.6% |
| Taxes, remuneration and social security | 45 | €11,120 | €14,494 | +€3,373 | +30.3% |
| Taxes | 450/3 | €11,120 | €14,494 | +€3,373 | +30.3% |
| Accrued charges and deferred income | 492/3 | €2,850 | €1,200 | -€1,650 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,293 | €55,695 | -€50,598 | -47.6% |
| Other operating charges | 640/8 | €58,447 | €42,703 | -€15,744 | -26.9% |
| Gross operating margin | 9900 | €193,755 | €101,363 | -€92,392 | -47.7% |
| Operating profit (loss) | 9901 | €29,015 | €2,965 | -€26,050 | -89.8% |
| Financial income | 75/76B | €1,382 | €559 | -€823 | -59.5% |
| Recurring financial income | 75 | €1,382 | €559 | -€823 | -59.5% |
| Financial charges | 65/66B | €16,511 | €8,243 | -€8,267 | -50.1% |
| Recurring financial charges | 65 | €16,511 | €8,243 | -€8,267 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €13,886 | -€4,719 | -€18,606 | |
| Income taxes | 67/77 | €11,120 | €14,883 | +€3,763 | +33.8% |
| Profit (loss) for the period | 9904 | €2,766 | -€19,602 | -€22,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,766 | -€19,602 | -€22,368 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.