BRUGG: 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.
BRUGG
Largest movements
- Financial fixed assets -€29,499
no longer reported in 2025 (was €29,499)
- Cash +€24,054
up €24,054 (+28.0%), from €85,862 to €109,916
mainly Net result for the year (+€72,045) and Investment in fixed assets (net) (+€29,499)
- Tangible fixed assets -€6,179
down €6,179 (-4.4%), from €141,275 to €135,095
of which Land and buildings: -€5,858
- Receivables within one year +€5,541
new in 2025: €5,541
of which Trade receivables: +€4,550
- Contributions -€82,278
down €82,278 (-57.2%), from €143,778 to €61,500
- Reserves +€73,363
up €73,363 (+253.7%), from €28,916 to €102,280
of which Distributable reserves: +€68,664
- Tax, wage and social debts +€3,441
up €3,441 (+230.5%), from €1,493 to €4,935
- Financial income +€87,623
up €87,623 (+961828.6%), from €9 to €87,632
of which Non-recurring financial income: +€87,632
- Gross operating margin -€10,932
down €10,932 (-95.1%), from €11,501 to €569
- Taxes +€4,741
up €4,741 (+237.9%), from €1,993 to €6,735
- Other operating charges +€1,587
up €1,587 (+105.9%), from €1,498 to €3,085
- Depreciation +€1,431
up €1,431 (+30.1%), from €4,749 to €6,179
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 | €257,142 | €251,164 | -€5,978 | -2.3% |
| Fixed assets | 21/28 | €170,774 | €135,095 | -€35,679 | -20.9% |
| Tangible fixed assets | 22/27 | €141,275 | €135,095 | -€6,179 | -4.4% |
| Land and buildings | 22 | €140,356 | €134,498 | -€5,858 | -4.2% |
| Furniture and vehicles | 24 | €918 | €597 | -€321 | -35.0% |
| Financial fixed assets | 28 | €29,499 | - | -€29,499 | |
| Current assets | 29/58 | €86,368 | €116,069 | +€29,701 | +34.4% |
| Amounts receivable within one year | 40/41 | - | €5,541 | +€5,541 | |
| Trade receivables | 40 | - | €4,550 | +€4,550 | |
| Other amounts receivable | 41 | - | €991 | +€991 | |
| Cash at bank and in hand | 54/58 | €85,862 | €109,916 | +€24,054 | +28.0% |
| Deferred charges and accrued income | 490/1 | €506 | €612 | +€105 | +20.8% |
| Total equity and liabilities | 10/49 | €257,142 | €251,164 | -€5,978 | -2.3% |
| Equity | 10/15 | €253,282 | €243,049 | -€10,234 | -4.0% |
| Contributions | 10/11 | €143,778 | €61,500 | -€82,278 | -57.2% |
| Capital | 10 | €143,778 | €61,500 | -€82,278 | -57.2% |
| Issued capital | 100 | €143,778 | €61,500 | -€82,278 | -57.2% |
| Revaluation surpluses | 12 | €80,588 | €79,269 | -€1,319 | -1.6% |
| Reserves | 13 | €28,916 | €102,280 | +€73,363 | +253.7% |
| Non-distributable reserves | 130/1 | €1,451 | €6,150 | +€4,699 | +324.0% |
| Legal reserve | 130 | €1,451 | €6,150 | +€4,699 | +324.0% |
| Distributable reserves | 133 | €27,466 | €96,130 | +€68,664 | +250.0% |
| Amounts payable | 17/49 | €3,860 | €8,115 | +€4,256 | +110.3% |
| Amounts payable within one year | 42/48 | €1,795 | €5,008 | +€3,213 | +179.0% |
| Trade debts | 44 | - | €74 | +€74 | |
| Suppliers | 440/4 | - | €74 | +€74 | |
| Taxes, remuneration and social security | 45 | €1,493 | €4,935 | +€3,441 | +230.5% |
| Taxes | 450/3 | €1,493 | €4,935 | +€3,441 | +230.5% |
| Other amounts payable | 47/48 | €302 | - | -€302 | |
| Accrued charges and deferred income | 492/3 | €2,065 | €3,107 | +€1,042 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,749 | €6,179 | +€1,431 | +30.1% |
| Other operating charges | 640/8 | €1,498 | €3,085 | +€1,587 | +105.9% |
| Gross operating margin | 9900 | €11,501 | €569 | -€10,932 | -95.1% |
| Operating profit (loss) | 9901 | €5,254 | -€8,695 | -€13,950 | |
| Financial income | 75/76B | €9 | €87,632 | +€87,623 | +961828.6% |
| Recurring financial income | 75 | €9 | €87,632 | +€87,623 | +961828.6% |
| Non-recurring financial income | 76B | - | €87,632 | +€87,632 | |
| Financial charges | 65/66B | €135 | €157 | +€22 | +16.4% |
| Recurring financial charges | 65 | €135 | €157 | +€22 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €5,128 | €78,779 | +€73,651 | +1436.2% |
| Income taxes | 67/77 | €1,993 | €6,735 | +€4,741 | +237.9% |
| Profit (loss) for the period | 9904 | €3,135 | €72,045 | +€68,909 | +2198.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,135 | €72,045 | +€68,909 | +2198.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.