Brughe: what changed
Two fiscal 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.
Brughe
Largest movements
- Receivables within one year +€140,331
up €140,331 (+1620.2%), from €8,661 to €148,992
of which Trade receivables: +€102,207
- Tangible fixed assets -€6,609
down €6,609 (-32.3%), from €20,482 to €13,873
of which Leasing and similar rights: -€4,724
- Cash +€1,802
up €1,802 (+169.5%), from €1,064 to €2,866
mainly Advances received (+€122,782) and Trade debts (+€46,236)
- Advances received +€122,782
new in 2024: €122,782
- Trade debts +€46,236
up €46,236 (+498.2%), from €9,280 to €55,516
- Other debts -€40,616
down €40,616 (-100.0%), from €40,616 to €0
- Profit (loss) carried forward +€13,901
up €13,901 (+33.6%), from -€41,368 to -€27,466
- Debts after one year -€4,316
down €4,316 (-32.4%), from €13,320 to €9,004
of which Financial debts: -€4,316
- Other operating charges -€35,750
down €35,750 (-97.1%), from €36,806 to €1,055
- Gross operating margin -€20,418
down €20,418 (-44.9%), from €45,432 to €25,014
- Financial income +€787
new in 2024: €787
- Financial charges -€540
down €540 (-13.3%), from €4,051 to €3,511
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,352 | €167,152 | +€134,800 | +416.7% |
| Fixed assets | 21/28 | €22,627 | €15,294 | -€7,334 | -32.4% |
| Intangible fixed assets | 21 | €2,145 | €1,421 | -€724 | -33.8% |
| Tangible fixed assets | 22/27 | €20,482 | €13,873 | -€6,609 | -32.3% |
| Furniture and vehicles | 24 | €1,886 | €0 | -€1,886 | -100.0% |
| Leasing and similar rights | 25 | €18,597 | €13,873 | -€4,724 | -25.4% |
| Current assets | 29/58 | €9,725 | €151,858 | +€142,133 | +1461.5% |
| Amounts receivable within one year | 40/41 | €8,661 | €148,992 | +€140,331 | +1620.2% |
| Trade receivables | 40 | - | €102,207 | +€102,207 | |
| Other amounts receivable | 41 | €8,661 | €46,785 | +€38,124 | +440.2% |
| Cash at bank and in hand | 54/58 | €1,064 | €2,866 | +€1,802 | +169.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €32,352 | €167,152 | +€134,800 | +416.7% |
| Equity | 10/15 | -€38,368 | -€24,466 | +€13,901 | +36.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,368 | -€27,466 | +€13,901 | +33.6% |
| Amounts payable | 17/49 | €70,720 | €191,618 | +€120,898 | +171.0% |
| Amounts payable after more than one year | 17 | €13,320 | €9,004 | -€4,316 | -32.4% |
| Financial debts | 170/4 | €13,320 | €9,004 | -€4,316 | -32.4% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €57,400 | €182,614 | +€125,214 | +218.1% |
| Current portion of amounts payable after more than one year | 42 | €7,504 | €4,316 | -€3,188 | -42.5% |
| Trade debts | 44 | €9,280 | €55,516 | +€46,236 | +498.2% |
| Suppliers | 440/4 | €9,280 | €55,516 | +€46,236 | +498.2% |
| Advances received on contracts in progress | 46 | - | €122,782 | +€122,782 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €40,616 | €0 | -€40,616 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,409 | €7,334 | -€75 | -1.0% |
| Other operating charges | 640/8 | €36,806 | €1,055 | -€35,750 | -97.1% |
| Gross operating margin | 9900 | €45,432 | €25,014 | -€20,418 | -44.9% |
| Operating profit (loss) | 9901 | €1,217 | €16,625 | +€15,408 | +1265.6% |
| Financial income | 75/76B | - | €787 | +€787 | |
| Recurring financial income | 75 | - | €787 | +€787 | |
| Financial charges | 65/66B | €4,051 | €3,511 | -€540 | -13.3% |
| Recurring financial charges | 65 | €4,051 | €3,511 | -€540 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,834 | €13,901 | +€16,735 | |
| Profit (loss) for the period | 9904 | -€2,834 | €13,901 | +€16,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,834 | €13,901 | +€16,735 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.