BRUHACO: 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.
What changed
BRUHACO
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€250,889
2024 · €97,443+€153,446
Equity
€956,324
2024 · €789,435+€166,889
Cash
€22,896
2024 · €45,876-€22,980
Balance sheet total
€3.1m
2024 · €2.7m+€387,494
Largest movements
Assets
- Tangible fixed assets +€446,836
up €446,836 (+27.5%), from €1.6m to €2.1m
of which Plant, machinery and equipment: +€334,037
- Stocks and contracts -€37,819
down €37,819 (-20.6%), from €183,353 to €145,534
Equity and liabilities
- Reserves +€166,889
up €166,889 (+38.2%), from €436,435 to €603,324
of which Distributable reserves: +€166,889
- Trade debts +€149,065
up €149,065 (+27.9%), from €534,369 to €683,435
- Other debts +€32,380
up €32,380 (+4.3%), from €756,906 to €789,285
Income statement
- Gross operating margin +€314,892
up €314,892 (+45.7%), from €689,072 to €1.0m
- Depreciation +€90,278
up €90,278 (+26.7%), from €337,715 to €427,994
- Taxes +€38,404
up €38,404 (+146%), from €26,283 to €64,687
- Staff costs +€25,732
up €25,732 (+13.1%), from €195,827 to €221,559
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.
Result 2024
€97,443
Gross operating margin
+€314,892
Staff costs
-€25,732
Depreciation
-€90,278
Other operating charges
+€464
Other operating items
-€2,930
Financial income
-€1,069
Financial charges
-€3,498
Taxes
-€38,404
Result 2025
€250,889
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€895,207
Investment
-€874,854
Financing
-€43,333
Cash 2024
€45,876
From operations (derived)
+€895,207
Net result for the year
+€250,889
Depreciation
+€427,994
Stocks and contracts
+€37,819
Receivables within one year
-€28,280
Deferred charges and accrued income
+€26,847
Trade debts
+€149,065
Tax, wage and social debts
+€3,097
Other debts
+€32,380
Accrued charges and deferred income
-€4,603
Investment (derived)
-€874,854
Investment in fixed assets (net)
-€874,854
Financing
-€43,333
Debts after one year
+€10,004
Current portion of long-term debt
+€30,663
Contributions, distributions and other
-€84,000
Cash 2025
€22,896
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,732,672 | €3,120,166 | +€387,494 | +14.2% |
| Fixed assets | 21/28 | €1,627,890 | €2,074,750 | +€446,861 | +27.5% |
| Tangible fixed assets | 22/27 | €1,627,755 | €2,074,590 | +€446,836 | +27.5% |
| Land and buildings | 22 | €619,892 | €673,289 | +€53,398 | +8.6% |
| Plant, machinery and equipment | 23 | €372,836 | €706,873 | +€334,037 | +89.6% |
| Furniture and vehicles | 24 | €635,027 | €694,428 | +€59,401 | +9.4% |
| Financial fixed assets | 28 | €135 | €160 | +€25 | +18.5% |
| Current assets | 29/58 | €1,104,782 | €1,045,416 | -€59,367 | -5.4% |
| Stocks and contracts in progress | 3 | €183,353 | €145,534 | -€37,819 | -20.6% |
| Stocks | 30/36 | €183,353 | €145,534 | -€37,819 | -20.6% |
| Amounts receivable within one year | 40/41 | €423,786 | €452,065 | +€28,280 | +6.7% |
| Trade receivables | 40 | €388,103 | €429,573 | +€41,470 | +10.7% |
| Other amounts receivable | 41 | €35,683 | €22,493 | -€13,190 | -37.0% |
| Current investments | 50/53 | €421,850 | €421,850 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,876 | €22,896 | -€22,980 | -50.1% |
| Deferred charges and accrued income | 490/1 | €29,918 | €3,071 | -€26,847 | -89.7% |
| Total equity and liabilities | 10/49 | €2,732,672 | €3,120,166 | +€387,494 | +14.2% |
| Equity | 10/15 | €789,435 | €956,324 | +€166,889 | +21.1% |
| Contributions | 10/11 | €353,000 | €353,000 | = | 0.0% |
| Reserves | 13 | €436,435 | €603,324 | +€166,889 | +38.2% |
| Non-distributable reserves | 130/1 | €421,850 | €421,850 | = | 0.0% |
| Own shares acquired | 1312 | €421,850 | €421,850 | = | 0.0% |
| Distributable reserves | 133 | €14,585 | €181,474 | +€166,889 | +1,144% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,943,237 | €2,163,842 | +€220,605 | +11.4% |
| Amounts payable after more than one year | 17 | €454,155 | €464,159 | +€10,004 | +2.2% |
| Financial debts | 170/4 | €454,155 | €464,159 | +€10,004 | +2.2% |
| Amounts payable within one year | 42/48 | €1,478,299 | €1,693,504 | +€215,205 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €183,406 | €214,069 | +€30,663 | +16.7% |
| Trade debts | 44 | €534,369 | €683,435 | +€149,065 | +27.9% |
| Suppliers | 440/4 | €534,369 | €683,435 | +€149,065 | +27.9% |
| Taxes, remuneration and social security | 45 | €3,618 | €6,715 | +€3,097 | +85.6% |
| Taxes | 450/3 | €85 | €1,079 | +€994 | +1,175% |
| Remuneration and social security | 454/9 | €3,534 | €5,636 | +€2,103 | +59.5% |
| Other amounts payable | 47/48 | €756,906 | €789,285 | +€32,380 | +4.3% |
| Accrued charges and deferred income | 492/3 | €10,783 | €6,179 | -€4,603 | -42.7% |
| Remuneration, social security and pensions | 62 | €195,827 | €221,559 | +€25,732 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337,715 | €427,994 | +€90,278 | +26.7% |
| Other operating charges | 640/8 | €10,771 | €10,307 | -€464 | -4.3% |
| Non-recurring operating charges | 66A | €1,437 | €4,366 | +€2,930 | +204% |
| Gross operating margin | 9900 | €689,072 | €1,003,964 | +€314,892 | +45.7% |
| Operating profit (loss) | 9901 | €143,322 | €339,738 | +€196,416 | +137% |
| Financial income | 75/76B | €1,132 | €63 | -€1,069 | -94.4% |
| Recurring financial income | 75 | €1,132 | €63 | -€1,069 | -94.4% |
| Financial charges | 65/66B | €20,728 | €24,225 | +€3,498 | +16.9% |
| Recurring financial charges | 65 | €20,728 | €24,225 | +€3,498 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €123,726 | €315,576 | +€191,850 | +155% |
| Income taxes | 67/77 | €26,283 | €64,687 | +€38,404 | +146% |
| Profit (loss) for the period | 9904 | €97,443 | €250,889 | +€153,446 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €97,443 | €250,889 | +€153,446 | +157% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.