BRUGELETTE MOTOR: what changed
BRUGELETTE MOTOR
Largest movements
- Receivables within one year +€38,685
up €38,685 (+54.2%), from €71,438 to €110,123
of which Other amounts receivable: +€27,050
- Stocks and contracts -€13,015
down €13,015 (-13.1%), from €99,325 to €86,310
- Cash -€9,824
down €9,824 (-27.7%), from €35,446 to €25,622
mainly Receivables within one year (-€38,685) and Investment in fixed assets (net) (-€17,599)
- Profit (loss) carried forward +€15,123
up €15,123 (+19.5%), from €77,360 to €92,483
- Trade debts +€10,044
up €10,044 (+18.0%), from €55,776 to €65,820
- Other debts -€5,891
down €5,891 (-27.9%), from €21,081 to €15,190
- Current portion of long-term debt +€4,867
up €4,867 (+135%), from €3,617 to €8,484
- Debts after one year -€3,439
down €3,439 (-22.2%), from €15,510 to €12,071
- Gross operating margin +€31,619
up €31,619 (+50.8%), from €62,279 to €93,898
- Staff costs +€22,784
up €22,784 (+225%), from €10,118 to €32,902
- Taxes -€8,296
down €8,296 (-63.3%), from €13,096 to €4,800
- Depreciation +€6,502
up €6,502 (+75.6%), from €8,605 to €15,107
- Financial charges +€1,324
up €1,324 (+31.8%), from €4,158 to €5,482
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,100 | €315,685 | +€17,585 | +5.9% |
| Fixed assets | 21/28 | €89,863 | €92,355 | +€2,492 | +2.8% |
| Tangible fixed assets | 22/27 | €89,863 | €92,355 | +€2,492 | +2.8% |
| Land and buildings | 22 | €44,032 | €51,716 | +€7,684 | +17.5% |
| Furniture and vehicles | 24 | €45,831 | €40,639 | -€5,192 | -11.3% |
| Current assets | 29/58 | €208,237 | €223,330 | +€15,093 | +7.2% |
| Stocks and contracts in progress | 3 | €99,325 | €86,310 | -€13,015 | -13.1% |
| Stocks | 30/36 | €99,325 | €86,310 | -€13,015 | -13.1% |
| Amounts receivable within one year | 40/41 | €71,438 | €110,123 | +€38,685 | +54.2% |
| Trade receivables | 40 | €11,188 | €22,823 | +€11,635 | +104% |
| Other amounts receivable | 41 | €60,250 | €87,300 | +€27,050 | +44.9% |
| Cash at bank and in hand | 54/58 | €35,446 | €25,622 | -€9,824 | -27.7% |
| Deferred charges and accrued income | 490/1 | €2,028 | €1,275 | -€753 | -37.1% |
| Total equity and liabilities | 10/49 | €298,100 | €315,685 | +€17,585 | +5.9% |
| Equity | 10/15 | €93,921 | €109,044 | +€15,123 | +16.1% |
| Contributions | 10/11 | €2,195 | €2,195 | = | 0.0% |
| Reserves | 13 | €14,366 | €14,366 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,566 | €8,566 | = | 0.0% |
| Distributable reserves | 133 | €5,800 | €5,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,360 | €92,483 | +€15,123 | +19.5% |
| Amounts payable | 17/49 | €204,179 | €206,641 | +€2,462 | +1.2% |
| Amounts payable after more than one year | 17 | €15,510 | €12,071 | -€3,439 | -22.2% |
| Financial debts | 170/4 | €15,510 | €12,071 | -€3,439 | -22.2% |
| Amounts payable within one year | 42/48 | €188,669 | €194,570 | +€5,901 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €3,617 | €8,484 | +€4,867 | +135% |
| Financial debts | 43 | €90,000 | €90,000 | = | 0.0% |
| Credit institutions | 430/8 | €90,000 | €90,000 | = | 0.0% |
| Trade debts | 44 | €55,776 | €65,820 | +€10,044 | +18.0% |
| Suppliers | 440/4 | €55,776 | €65,820 | +€10,044 | +18.0% |
| Taxes, remuneration and social security | 45 | €18,195 | €15,076 | -€3,119 | -17.1% |
| Taxes | 450/3 | €18,195 | €13,742 | -€4,453 | -24.5% |
| Remuneration and social security | 454/9 | - | €1,334 | +€1,334 | |
| Other amounts payable | 47/48 | €21,081 | €15,190 | -€5,891 | -27.9% |
| Remuneration, social security and pensions | 62 | €10,118 | €32,902 | +€22,784 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,605 | €15,107 | +€6,502 | +75.6% |
| Other operating charges | 640/8 | €4,503 | €5,484 | +€981 | +21.8% |
| Gross operating margin | 9900 | €62,279 | €93,898 | +€31,619 | +50.8% |
| Operating profit (loss) | 9901 | €39,053 | €40,405 | +€1,352 | +3.5% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €4,158 | €5,482 | +€1,324 | +31.8% |
| Recurring financial charges | 65 | €4,158 | €5,482 | +€1,324 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €34,913 | €34,923 | +€10 | 0.0% |
| Income taxes | 67/77 | €13,096 | €4,800 | -€8,296 | -63.3% |
| Profit (loss) for the period | 9904 | €21,817 | €30,123 | +€8,306 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,817 | €30,123 | +€8,306 | +38.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.