Brugmans & co: 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.
Brugmans & co
Largest movements
- Tangible fixed assets -€14,300
down €14,300 (-29.3%), from €48,797 to €34,498
of which Furniture and vehicles: -€9,310
- Cash +€6,619
up €6,619 (+25.3%), from €26,201 to €32,820
mainly Depreciation (+€9,697) and Investment in fixed assets (net) (+€4,603)
- Other debts -€4,091
down €4,091 (-24.2%), from €16,877 to €12,787
- Trade debts -€3,124
down €3,124 (-99.4%), from €3,144 to €20
- Gross operating margin +€4,627
up €4,627 (+28.6%), from €16,195 to €20,823
- Depreciation +€1,507
up €1,507 (+18.4%), from €8,189 to €9,697
- Financial charges -€736
down €736 (-40.1%), from €1,838 to €1,102
- Taxes -€436
down €436 (-20.3%), from €2,154 to €1,717
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,800 | €92,712 | -€7,088 | -7.1% |
| Fixed assets | 21/28 | €48,797 | €34,498 | -€14,300 | -29.3% |
| Tangible fixed assets | 22/27 | €48,797 | €34,498 | -€14,300 | -29.3% |
| Furniture and vehicles | 24 | €40,623 | €31,313 | -€9,310 | -22.9% |
| Other tangible fixed assets | 26 | €8,175 | €3,185 | -€4,990 | -61.0% |
| Current assets | 29/58 | €51,002 | €58,215 | +€7,212 | +14.1% |
| Stocks and contracts in progress | 3 | €17,176 | €17,072 | -€103 | -0.6% |
| Stocks | 30/36 | €17,176 | €17,072 | -€103 | -0.6% |
| Amounts receivable within one year | 40/41 | €7,353 | €8,322 | +€969 | +13.2% |
| Trade receivables | 40 | €5,507 | €6,539 | +€1,032 | +18.7% |
| Other amounts receivable | 41 | €1,846 | €1,783 | -€64 | -3.4% |
| Cash at bank and in hand | 54/58 | €26,201 | €32,820 | +€6,619 | +25.3% |
| Deferred charges and accrued income | 490/1 | €272 | €0 | -€272 | -100% |
| Total equity and liabilities | 10/49 | €99,800 | €92,712 | -€7,088 | -7.1% |
| Equity | 10/15 | €76,698 | €77,575 | +€878 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,098 | €58,975 | +€878 | +1.5% |
| Distributable reserves | 133 | €58,098 | €58,975 | +€878 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,102 | €15,137 | -€7,965 | -34.5% |
| Amounts payable within one year | 42/48 | €21,648 | €14,108 | -€7,540 | -34.8% |
| Trade debts | 44 | €3,144 | €20 | -€3,124 | -99.4% |
| Suppliers | 440/4 | €3,144 | €20 | -€3,124 | -99.4% |
| Taxes, remuneration and social security | 45 | €1,627 | €1,302 | -€326 | -20.0% |
| Taxes | 450/3 | €1,627 | €1,302 | -€326 | -20.0% |
| Other amounts payable | 47/48 | €16,877 | €12,787 | -€4,091 | -24.2% |
| Accrued charges and deferred income | 492/3 | €1,454 | €1,028 | -€425 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,189 | €9,697 | +€1,507 | +18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€55 | -€115 | -€61 | -111% |
| Other operating charges | 640/8 | €1,305 | €1,276 | -€30 | -2.3% |
| Non-recurring operating charges | 66A | - | €4,603 | +€4,603 | |
| Gross operating margin | 9900 | €16,195 | €20,823 | +€4,627 | +28.6% |
| Operating profit (loss) | 9901 | €6,756 | €5,363 | -€1,393 | -20.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,838 | €1,102 | -€736 | -40.1% |
| Recurring financial charges | 65 | €1,838 | €1,102 | -€736 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €4,917 | €4,261 | -€657 | -13.4% |
| Income taxes | 67/77 | €2,154 | €1,717 | -€436 | -20.3% |
| Profit (loss) for the period | 9904 | €2,764 | €2,544 | -€220 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,764 | €2,544 | -€220 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.