BRUGDIS: 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.
BRUGDIS
Largest movements
- Receivables within one year +€57,815
up €57,815 (+914.0%), from €6,326 to €64,141
of which Other amounts receivable: +€58,315
- Cash -€4,971
down €4,971 (-76.4%), from €6,504 to €1,533
mainly Receivables within one year (-€57,815) and Trade debts (-€2,683)
- Deferred charges and accrued income +€866
up €866 (+17243.8%), from €5 to €871
- Profit (loss) carried forward +€51,999
up €51,999 (+39.4%), from -€132,097 to -€80,097
- Trade debts -€2,683
down €2,683 (-57.1%), from €4,696 to €2,013
- Tax, wage and social debts +€2,669
up €2,669 (+66.9%), from €3,987 to €6,656
- Other debts +€2,158
up €2,158 (+24.0%), from €8,983 to €11,141
- Gross operating margin +€46,559
up €46,559 (+532.0%), from €8,751 to €55,309
- Financial income +€866
new in 2025: €866
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 | €12,835 | €66,544 | +€53,710 | +418.5% |
| Current assets | 29/58 | €12,835 | €66,544 | +€53,710 | +418.5% |
| Amounts receivable within one year | 40/41 | €6,326 | €64,141 | +€57,815 | +914.0% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €5,826 | €64,141 | +€58,315 | +1001.0% |
| Cash at bank and in hand | 54/58 | €6,504 | €1,533 | -€4,971 | -76.4% |
| Deferred charges and accrued income | 490/1 | €5 | €871 | +€866 | +17243.8% |
| Total equity and liabilities | 10/49 | €12,835 | €66,544 | +€53,710 | +418.5% |
| Equity | 10/15 | -€68,097 | -€16,097 | +€51,999 | +76.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,097 | -€80,097 | +€51,999 | +39.4% |
| Amounts payable | 17/49 | €80,932 | €82,642 | +€1,710 | +2.1% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,666 | €19,810 | +€2,144 | +12.1% |
| Trade debts | 44 | €4,696 | €2,013 | -€2,683 | -57.1% |
| Suppliers | 440/4 | €4,696 | €2,013 | -€2,683 | -57.1% |
| Taxes, remuneration and social security | 45 | €3,987 | €6,656 | +€2,669 | +66.9% |
| Taxes | 450/3 | €3,987 | €6,656 | +€2,669 | +66.9% |
| Other amounts payable | 47/48 | €8,983 | €11,141 | +€2,158 | +24.0% |
| Accrued charges and deferred income | 492/3 | €3,265 | €2,832 | -€433 | -13.3% |
| Other operating charges | 640/8 | €387 | €758 | +€370 | +95.6% |
| Gross operating margin | 9900 | €8,751 | €55,309 | +€46,559 | +532.0% |
| Operating profit (loss) | 9901 | €8,364 | €54,552 | +€46,188 | +552.3% |
| Financial income | 75/76B | - | €866 | +€866 | |
| Recurring financial income | 75 | - | €866 | +€866 | |
| Financial charges | 65/66B | €3,318 | €3,126 | -€192 | -5.8% |
| Recurring financial charges | 65 | €3,318 | €3,126 | -€192 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €5,046 | €52,292 | +€47,246 | +936.3% |
| Income taxes | 67/77 | €205 | €292 | +€87 | +42.7% |
| Profit (loss) for the period | 9904 | €4,841 | €51,999 | +€47,159 | +974.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,841 | €51,999 | +€47,159 | +974.2% |
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 30 September 2026 via checked.be.