BRUGGEN: 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.
BRUGGEN
Largest movements
- Cash -€205,396
down €205,396 (-66.1%), from €310,513 to €105,116
mainly Current investments (-€205,314) and Contributions, distributions and other (-€53,000)
- Current investments +€205,314
up €205,314 (+136.9%), from €150,000 to €355,314
- Tangible fixed assets -€61,468
down €61,468 (-23.6%), from €260,592 to €199,124
of which Furniture and vehicles: -€55,083
- Receivables within one year +€35,161
up €35,161 (+70.6%), from €49,769 to €84,930
of which Other amounts receivable: +€50,449
- Deferred charges and accrued income +€10,210
up €10,210 (+584.2%), from €1,748 to €11,958
- Reserves -€35,711
down €35,711 (-4.7%), from €760,775 to €725,064
- Trade debts +€19,665
up €19,665 (+977.2%), from €2,012 to €21,677
- Gross operating margin -€170,499
down €170,499 (-73.8%), from €230,932 to €60,433
- Taxes -€55,526
down €55,526 (-84.7%), from €65,536 to €10,011
- Other operating charges +€22,632
up €22,632 (+625.8%), from €3,616 to €26,249
- Depreciation -€10,196
down €10,196 (-45.8%), from €22,284 to €12,087
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 | €773,847 | €757,668 | -€16,178 | -2.1% |
| Fixed assets | 21/28 | €261,817 | €200,349 | -€61,468 | -23.5% |
| Tangible fixed assets | 22/27 | €260,592 | €199,124 | -€61,468 | -23.6% |
| Land and buildings | 22 | €184,069 | €179,797 | -€4,271 | -2.3% |
| Plant, machinery and equipment | 23 | €2,402 | €2,138 | -€264 | -11.0% |
| Furniture and vehicles | 24 | €66,090 | €11,007 | -€55,083 | -83.3% |
| Other tangible fixed assets | 26 | €8,031 | €6,182 | -€1,849 | -23.0% |
| Financial fixed assets | 28 | €1,225 | €1,225 | = | 0.0% |
| Current assets | 29/58 | €512,030 | €557,319 | +€45,290 | +8.8% |
| Amounts receivable within one year | 40/41 | €49,769 | €84,930 | +€35,161 | +70.6% |
| Trade receivables | 40 | €32,575 | €17,288 | -€15,288 | -46.9% |
| Other amounts receivable | 41 | €17,194 | €67,643 | +€50,449 | +293.4% |
| Current investments | 50/53 | €150,000 | €355,314 | +€205,314 | +136.9% |
| Cash at bank and in hand | 54/58 | €310,513 | €105,116 | -€205,396 | -66.1% |
| Deferred charges and accrued income | 490/1 | €1,748 | €11,958 | +€10,210 | +584.2% |
| Total equity and liabilities | 10/49 | €773,847 | €757,668 | -€16,178 | -2.1% |
| Equity | 10/15 | €769,775 | €734,064 | -€35,711 | -4.6% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €760,775 | €725,064 | -€35,711 | -4.7% |
| Distributable reserves | 133 | €760,775 | €725,064 | -€35,711 | -4.7% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €4,072 | €23,604 | +€19,533 | +479.7% |
| Amounts payable within one year | 42/48 | €4,072 | €23,584 | +€19,513 | +479.2% |
| Trade debts | 44 | €2,012 | €21,677 | +€19,665 | +977.2% |
| Suppliers | 440/4 | €2,012 | €21,677 | +€19,665 | +977.2% |
| Taxes, remuneration and social security | 45 | €2,059 | €1,907 | -€152 | -7.4% |
| Taxes | 450/3 | €795 | €1,907 | +€1,113 | +140.0% |
| Remuneration and social security | 454/9 | €1,265 | - | -€1,265 | |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,284 | €12,087 | -€10,196 | -45.8% |
| Other operating charges | 640/8 | €3,616 | €26,249 | +€22,632 | +625.8% |
| Gross operating margin | 9900 | €230,932 | €60,433 | -€170,499 | -73.8% |
| Operating profit (loss) | 9901 | €205,032 | €22,097 | -€182,935 | -89.2% |
| Financial income | 75/76B | €6,592 | €6,151 | -€441 | -6.7% |
| Recurring financial income | 75 | €6,592 | €6,151 | -€441 | -6.7% |
| Financial charges | 65/66B | €359 | €949 | +€589 | +164.0% |
| Recurring financial charges | 65 | €359 | €949 | +€589 | +164.0% |
| Profit (loss) for the period before taxes | 9903 | €211,265 | €27,300 | -€183,965 | -87.1% |
| Income taxes | 67/77 | €65,536 | €10,011 | -€55,526 | -84.7% |
| Profit (loss) for the period | 9904 | €145,729 | €17,289 | -€128,440 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €145,729 | €17,289 | -€128,440 | -88.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.