BRUGGHEMAN: 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.
BRUGGHEMAN
Largest movements
- Cash -€6,098
down €6,098 (-24.7%), from €24,732 to €18,634
mainly Receivables within one year (-€5,850) and Contributions, distributions and other (-€5,000)
- Receivables within one year +€5,850
up €5,850 (+51.6%), from €11,328 to €17,178
of which Other amounts receivable: +€12,391
- Deferred charges and accrued income +€2,484
new in 2025: €2,484
- Trade debts +€2,637
new in 2025: €2,637
- Tax, wage and social debts -€2,203
down €2,203 (-39.4%), from €5,587 to €3,383
- Profit (loss) carried forward +€1,194
up €1,194 (+4.3%), from €27,974 to €29,167
- Other debts +€609
new in 2025: €609
- Gross operating margin +€2,735
up €2,735 (+35.5%), from €7,698 to €10,433
- Taxes +€944
up €944 (+59.4%), from €1,589 to €2,532
- Financial charges -€530
down €530 (-24.7%), from €2,145 to €1,615
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 | €36,060 | €38,296 | +€2,236 | +6.2% |
| Current assets | 29/58 | €36,060 | €38,296 | +€2,236 | +6.2% |
| Amounts receivable within one year | 40/41 | €11,328 | €17,178 | +€5,850 | +51.6% |
| Trade receivables | 40 | €8,718 | €2,178 | -€6,540 | -75.0% |
| Other amounts receivable | 41 | €2,609 | €15,000 | +€12,391 | +475% |
| Cash at bank and in hand | 54/58 | €24,732 | €18,634 | -€6,098 | -24.7% |
| Deferred charges and accrued income | 490/1 | - | €2,484 | +€2,484 | |
| Total equity and liabilities | 10/49 | €36,060 | €38,296 | +€2,236 | +6.2% |
| Equity | 10/15 | €30,474 | €31,667 | +€1,194 | +3.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,974 | €29,167 | +€1,194 | +4.3% |
| Amounts payable | 17/49 | €5,587 | €6,629 | +€1,042 | +18.7% |
| Amounts payable within one year | 42/48 | €5,587 | €6,629 | +€1,042 | +18.7% |
| Trade debts | 44 | - | €2,637 | +€2,637 | |
| Suppliers | 440/4 | - | €2,637 | +€2,637 | |
| Taxes, remuneration and social security | 45 | €5,587 | €3,383 | -€2,203 | -39.4% |
| Taxes | 450/3 | €5,587 | €3,383 | -€2,203 | -39.4% |
| Other amounts payable | 47/48 | - | €609 | +€609 | |
| Other operating charges | 640/8 | €62 | €125 | +€63 | +102% |
| Gross operating margin | 9900 | €7,698 | €10,433 | +€2,735 | +35.5% |
| Operating profit (loss) | 9901 | €7,636 | €10,307 | +€2,672 | +35.0% |
| Financial income | 75/76B | €116 | €33 | -€83 | -71.2% |
| Recurring financial income | 75 | €116 | €33 | -€83 | -71.2% |
| Financial charges | 65/66B | €2,145 | €1,615 | -€530 | -24.7% |
| Recurring financial charges | 65 | €2,145 | €1,615 | -€530 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €5,607 | €8,726 | +€3,119 | +55.6% |
| Income taxes | 67/77 | €1,589 | €2,532 | +€944 | +59.4% |
| Profit (loss) for the period | 9904 | €4,018 | €6,194 | +€2,175 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,018 | €6,194 | +€2,175 | +54.1% |
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 15 October 2026 via checked.be.