BRUFLOR: 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.
BRUFLOR
Largest movements
- Tangible fixed assets +€6,149
up €6,149 (+9.2%), from €66,585 to €72,734
of which Furniture and vehicles: +€11,952
- Receivables within one year -€5,072
down €5,072 (-55.1%), from €9,211 to €4,138
of which Trade receivables: -€5,095
- Cash -€3,516
no longer reported in 2025 (was €3,516)
- Deferred charges and accrued income -€3,358
no longer reported in 2025 (was €3,358)
- Other debts +€35,589
up €35,589 (+37.8%), from €94,050 to €129,639
- Profit (loss) carried forward -€26,075
down €26,075 (-38.8%), from -€67,222 to -€93,298
- Trade debts -€15,562
down €15,562 (-54.6%), from €28,511 to €12,949
- Gross operating margin +€30,549
up €30,549, from -€29,965 to €584
- Financial income +€7,025
up €7,025 (+18,830%), from €37 to €7,063
of which Non-recurring financial income: +€7,063
- Depreciation +€6,072
up €6,072 (+246%), from €2,471 to €8,543
- Other operating charges +€837
up €837 (+141%), from €595 to €1,432
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,706 | €76,908 | -€5,798 | -7.0% |
| Fixed assets | 21/28 | €66,621 | €72,770 | +€6,149 | +9.2% |
| Tangible fixed assets | 22/27 | €66,585 | €72,734 | +€6,149 | +9.2% |
| Land and buildings | 22 | €53,577 | €49,082 | -€4,495 | -8.4% |
| Plant, machinery and equipment | 23 | €13,008 | €11,701 | -€1,307 | -10.1% |
| Furniture and vehicles | 24 | - | €11,952 | +€11,952 | |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €16,085 | €4,138 | -€11,946 | -74.3% |
| Amounts receivable within one year | 40/41 | €9,211 | €4,138 | -€5,072 | -55.1% |
| Trade receivables | 40 | €8,540 | €3,445 | -€5,095 | -59.7% |
| Other amounts receivable | 41 | €671 | €694 | +€23 | +3.4% |
| Cash at bank and in hand | 54/58 | €3,516 | - | -€3,516 | |
| Deferred charges and accrued income | 490/1 | €3,358 | - | -€3,358 | |
| Total equity and liabilities | 10/49 | €82,706 | €76,908 | -€5,798 | -7.0% |
| Equity | 10/15 | -€39,855 | -€65,930 | -€26,075 | -65.4% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Contributions outside capital | 11 | €27,268 | €27,268 | = | 0.0% |
| Share premium | 1100/10 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Distributable reserves | 133 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,222 | -€93,298 | -€26,075 | -38.8% |
| Amounts payable | 17/49 | €122,561 | €142,838 | +€20,278 | +16.5% |
| Amounts payable within one year | 42/48 | €122,561 | €142,838 | +€20,278 | +16.5% |
| Financial debts | 43 | - | €250 | +€250 | |
| Credit institutions | 430/8 | - | €250 | +€250 | |
| Trade debts | 44 | €28,511 | €12,949 | -€15,562 | -54.6% |
| Suppliers | 440/4 | €28,511 | €12,949 | -€15,562 | -54.6% |
| Other amounts payable | 47/48 | €94,050 | €129,639 | +€35,589 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,471 | €8,543 | +€6,072 | +246% |
| Other operating charges | 640/8 | €595 | €1,432 | +€837 | +141% |
| Gross operating margin | 9900 | -€29,965 | €584 | +€30,549 | |
| Operating profit (loss) | 9901 | -€33,031 | -€9,391 | +€23,640 | +71.6% |
| Financial income | 75/76B | €37 | €7,063 | +€7,025 | +18,830% |
| Recurring financial income | 75 | €37 | €7,063 | +€7,025 | +18,830% |
| Non-recurring financial income | 76B | - | €7,063 | +€7,063 | |
| Financial charges | 65/66B | €170 | €188 | +€18 | +10.7% |
| Recurring financial charges | 65 | €170 | €178 | +€8 | +4.8% |
| Non-recurring financial charges | 66B | - | €10 | +€10 | |
| Profit (loss) for the period before taxes | 9903 | -€33,163 | -€2,516 | +€30,647 | +92.4% |
| Profit (loss) for the period | 9904 | -€33,163 | -€2,516 | +€30,647 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,163 | -€2,516 | +€30,647 | +92.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.