BRUGGEMAN IT SERVICES: 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.
BRUGGEMAN IT SERVICES
Largest movements
- Tangible fixed assets +€4,562
up €4,562 (+8.3%), from €55,160 to €59,722
of which Land and buildings: +€11,057
- Cash +€1,677
up €1,677 (+37.3%), from €4,494 to €6,171
mainly Net result for the year (+€25,048) and Other debts (+€20,094)
- Deferred charges and accrued income +€1,172
up €1,172 (+116%), from €1,013 to €2,185
- Other debts +€20,094
up €20,094 (+4,512%), from €445 to €20,539
- Tax, wage and social debts -€7,864
down €7,864 (-32.8%), from €23,976 to €16,112
of which Remuneration and social security: -€5,172
- Current portion of long-term debt -€7,781
down €7,781 (-100%), from €7,781 to €0
- Trade debts +€3,970
up €3,970 (+70.8%), from €5,609 to €9,578
- Gross operating margin -€14,022
down €14,022 (-17.8%), from €78,702 to €64,680
- Staff costs -€8,299
down €8,299 (-36.7%), from €22,603 to €14,304
- Other operating charges +€2,160
up €2,160 (+220%), from €982 to €3,143
- Taxes -€1,582
down €1,582 (-15.4%), from €10,285 to €8,703
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.
Derived cash bridge
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 | €98,506 | €106,924 | +€8,418 | +8.5% |
| Fixed assets | 21/28 | €55,160 | €59,722 | +€4,562 | +8.3% |
| Tangible fixed assets | 22/27 | €55,160 | €59,722 | +€4,562 | +8.3% |
| Land and buildings | 22 | €29,359 | €40,416 | +€11,057 | +37.7% |
| Plant, machinery and equipment | 23 | €4,675 | €5,739 | +€1,063 | +22.7% |
| Furniture and vehicles | 24 | €21,125 | €13,567 | -€7,558 | -35.8% |
| Current assets | 29/58 | €43,346 | €47,202 | +€3,856 | +8.9% |
| Amounts receivable within one year | 40/41 | €37,839 | €38,846 | +€1,007 | +2.7% |
| Trade receivables | 40 | €37,832 | €17,600 | -€20,231 | -53.5% |
| Other amounts receivable | 41 | €7 | €21,246 | +€21,239 | +289,353% |
| Cash at bank and in hand | 54/58 | €4,494 | €6,171 | +€1,677 | +37.3% |
| Deferred charges and accrued income | 490/1 | €1,013 | €2,185 | +€1,172 | +116% |
| Total equity and liabilities | 10/49 | €98,506 | €106,924 | +€8,418 | +8.5% |
| Equity | 10/15 | €60,696 | €60,696 | = | 0.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,636 | €52,636 | = | 0.0% |
| Amounts payable | 17/49 | €37,811 | €46,229 | +€8,418 | +22.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,811 | €46,229 | +€8,418 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €7,781 | €0 | -€7,781 | -100% |
| Trade debts | 44 | €5,609 | €9,578 | +€3,970 | +70.8% |
| Suppliers | 440/4 | €5,609 | €9,578 | +€3,970 | +70.8% |
| Taxes, remuneration and social security | 45 | €23,976 | €16,112 | -€7,864 | -32.8% |
| Taxes | 450/3 | €18,803 | €16,112 | -€2,691 | -14.3% |
| Remuneration and social security | 454/9 | €5,172 | €0 | -€5,172 | -100% |
| Other amounts payable | 47/48 | €445 | €20,539 | +€20,094 | +4,512% |
| Remuneration, social security and pensions | 62 | €22,603 | €14,304 | -€8,299 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,105 | €13,213 | +€109 | +0.8% |
| Other operating charges | 640/8 | €982 | €3,143 | +€2,160 | +220% |
| Gross operating margin | 9900 | €78,702 | €64,680 | -€14,022 | -17.8% |
| Operating profit (loss) | 9901 | €42,013 | €34,020 | -€7,993 | -19.0% |
| Financial income | 75/76B | €9 | €3 | -€6 | -64.6% |
| Recurring financial income | 75 | €9 | €3 | -€6 | -64.6% |
| Financial charges | 65/66B | €532 | €272 | -€260 | -48.8% |
| Recurring financial charges | 65 | €532 | €272 | -€260 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €41,490 | €33,751 | -€7,739 | -18.7% |
| Income taxes | 67/77 | €10,285 | €8,703 | -€1,582 | -15.4% |
| Profit (loss) for the period | 9904 | €31,205 | €25,048 | -€6,157 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,205 | €25,048 | -€6,157 | -19.7% |
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 27 October 2026 via checked.be.