BRUGMANN CONSEIL: 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.
BRUGMANN CONSEIL
Largest movements
- Tangible fixed assets -€13,130
down €13,130 (-23.6%), from €55,557 to €42,427
- Receivables within one year +€7,958
up €7,958 (+85.4%), from €9,318 to €17,276
of which Trade receivables: +€15,476
- Cash -€2,941
down €2,941 (-26.7%), from €11,020 to €8,079
mainly Receivables within one year (-€7,958) and Debts after one year (-€3,438)
- Intangible fixed assets -€1,182
down €1,182 (-48.8%), from €2,422 to €1,240
- Deferred charges and accrued income -€866
down €866 (-38.2%), from €2,268 to €1,402
- Debts after one year -€3,438
down €3,438 (-11.1%), from €30,842 to €27,403
of which Financial debts: -€8,388
- Other debts -€3,130
down €3,130 (-97.8%), from €3,200 to €70
- Tax, wage and social debts -€2,970
down €2,970 (-89.4%), from €3,321 to €351
- Profit (loss) carried forward -€2,193
down €2,193 (-21.2%), from €10,356 to €8,163
- Trade debts +€1,249
up €1,249 (+8.8%), from €14,163 to €15,413
- Gross operating margin -€13,298
down €13,298 (-54.7%), from €24,320 to €11,021
- Taxes -€6,543
down €6,543, from €2,337 to -€4,206
- Depreciation +€2,422
up €2,422 (+20.4%), from €11,891 to €14,312
- Financial charges +€345
up €345 (+30.9%), from €1,116 to €1,461
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 | €80,586 | €70,424 | -€10,162 | -12.6% |
| Fixed assets | 21/28 | €57,979 | €43,667 | -€14,312 | -24.7% |
| Intangible fixed assets | 21 | €2,422 | €1,240 | -€1,182 | -48.8% |
| Tangible fixed assets | 22/27 | €55,557 | €42,427 | -€13,130 | -23.6% |
| Furniture and vehicles | 24 | €55,557 | €42,427 | -€13,130 | -23.6% |
| Current assets | 29/58 | €22,606 | €26,756 | +€4,150 | +18.4% |
| Amounts receivable within one year | 40/41 | €9,318 | €17,276 | +€7,958 | +85.4% |
| Trade receivables | 40 | - | €15,476 | +€15,476 | |
| Other amounts receivable | 41 | €9,318 | €1,800 | -€7,518 | -80.7% |
| Cash at bank and in hand | 54/58 | €11,020 | €8,079 | -€2,941 | -26.7% |
| Deferred charges and accrued income | 490/1 | €2,268 | €1,402 | -€866 | -38.2% |
| Total equity and liabilities | 10/49 | €80,586 | €70,424 | -€10,162 | -12.6% |
| Equity | 10/15 | €20,991 | €18,798 | -€2,193 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,435 | €4,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,575 | €2,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,356 | €8,163 | -€2,193 | -21.2% |
| Amounts payable | 17/49 | €59,594 | €51,626 | -€7,969 | -13.4% |
| Amounts payable after more than one year | 17 | €30,842 | €27,403 | -€3,438 | -11.1% |
| Financial debts | 170/4 | €30,842 | €22,453 | -€8,388 | -27.2% |
| Other amounts payable | 178/9 | - | €4,950 | +€4,950 | |
| Amounts payable within one year | 42/48 | €28,753 | €24,222 | -€4,530 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €8,068 | €8,388 | +€320 | +4.0% |
| Trade debts | 44 | €14,163 | €15,413 | +€1,249 | +8.8% |
| Suppliers | 440/4 | €14,163 | €15,413 | +€1,249 | +8.8% |
| Taxes, remuneration and social security | 45 | €3,321 | €351 | -€2,970 | -89.4% |
| Taxes | 450/3 | €3,321 | €351 | -€2,970 | -89.4% |
| Other amounts payable | 47/48 | €3,200 | €70 | -€3,130 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,891 | €14,312 | +€2,422 | +20.4% |
| Other operating charges | 640/8 | €1,746 | €1,648 | -€98 | -5.6% |
| Gross operating margin | 9900 | €24,320 | €11,021 | -€13,298 | -54.7% |
| Operating profit (loss) | 9901 | €10,683 | -€4,939 | -€15,622 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +4000.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4000.0% |
| Financial charges | 65/66B | €1,116 | €1,461 | +€345 | +30.9% |
| Recurring financial charges | 65 | €1,116 | €1,461 | +€345 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €9,567 | -€6,399 | -€15,967 | |
| Income taxes | 67/77 | €2,337 | -€4,206 | -€6,543 | |
| Profit (loss) for the period | 9904 | €7,230 | -€2,193 | -€9,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,230 | -€2,193 | -€9,424 |
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 10 October 2026 via checked.be.