BRUGHMANS: 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.
BRUGHMANS
Largest movements
- Receivables within one year -€2,153
down €2,153 (-11.5%), from €18,716 to €16,562
of which Other amounts receivable: -€2,507
- Tax, wage and social debts -€3,860
down €3,860 (-23.6%), from €16,389 to €12,529
- Short-term financial debts +€1,599
new in 2025: €1,599
- Gross operating margin -€4,425
down €4,425 (-20.3%), from €21,779 to €17,354
- Taxes -€1,105
down €1,105 (-17.8%), from €6,196 to €5,091
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 | €18,793 | €16,570 | -€2,222 | -11.8% |
| Current assets | 29/58 | €18,793 | €16,570 | -€2,222 | -11.8% |
| Amounts receivable within one year | 40/41 | €18,716 | €16,562 | -€2,153 | -11.5% |
| Trade receivables | 40 | €1,613 | €1,966 | +€354 | +21.9% |
| Other amounts receivable | 41 | €17,103 | €14,596 | -€2,507 | -14.7% |
| Cash at bank and in hand | 54/58 | €77 | €8 | -€69 | -89.9% |
| Total equity and liabilities | 10/49 | €18,793 | €16,570 | -€2,222 | -11.8% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €17,793 | €15,570 | -€2,222 | -12.5% |
| Amounts payable within one year | 42/48 | €17,793 | €15,540 | -€2,252 | -12.7% |
| Financial debts | 43 | - | €1,599 | +€1,599 | |
| Other loans | 439 | - | €1,599 | +€1,599 | |
| Trade debts | 44 | €1,404 | €1,413 | +€9 | +0.6% |
| Suppliers | 440/4 | €1,404 | €1,413 | +€9 | +0.6% |
| Taxes, remuneration and social security | 45 | €16,389 | €12,529 | -€3,860 | -23.6% |
| Taxes | 450/3 | €16,389 | €12,529 | -€3,860 | -23.6% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €21,779 | €17,354 | -€4,425 | -20.3% |
| Operating profit (loss) | 9901 | €21,597 | €17,168 | -€4,429 | -20.5% |
| Financial income | 75/76B | €968 | €871 | -€97 | -10.0% |
| Recurring financial income | 75 | €968 | €871 | -€97 | -10.0% |
| Financial charges | 65/66B | €361 | €382 | +€21 | +5.7% |
| Recurring financial charges | 65 | €361 | €382 | +€21 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €22,204 | €17,657 | -€4,547 | -20.5% |
| Income taxes | 67/77 | €6,196 | €5,091 | -€1,105 | -17.8% |
| Profit (loss) for the period | 9904 | €16,008 | €12,566 | -€3,442 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,008 | €12,566 | -€3,442 | -21.5% |
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 17 October 2026 via checked.be.