BRUINEPUT: 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.
BRUINEPUT
Largest movements
- Receivables within one year +€37,317
new in 2024: €37,317
of which Other amounts receivable: +€37,317
- Deferred charges and accrued income +€10,221
new in 2024: €10,221
- Cash -€4,726
down €4,726 (-20.0%), from €23,626 to €18,900
mainly Receivables within one year (-€37,317) and Deferred charges and accrued income (-€10,221)
- Tangible fixed assets +€3,288
up €3,288 (+4.4%), from €74,368 to €77,656
of which Other tangible fixed assets: +€3,288
- Profit (loss) carried forward +€32,056
up €32,056 (+24.1%), from -€133,208 to -€101,152
- Other debts +€17,750
up €17,750 (+35.8%), from €49,622 to €67,372
- Trade debts -€3,705
down €3,705 (-48.1%), from €7,707 to €4,002
- Gross operating margin +€49,612
up €49,612, from -€5,616 to €43,995
- Other operating charges -€4,198
down €4,198 (-26.3%), from €15,956 to €11,758
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 | €97,994 | €144,095 | +€46,101 | +47.0% |
| Fixed assets | 21/28 | €74,368 | €77,656 | +€3,288 | +4.4% |
| Tangible fixed assets | 22/27 | €74,368 | €77,656 | +€3,288 | +4.4% |
| Land and buildings | 22 | €74,368 | €74,368 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €3,288 | +€3,288 | |
| Current assets | 29/58 | €23,626 | €66,439 | +€42,813 | +181.2% |
| Amounts receivable within one year | 40/41 | - | €37,317 | +€37,317 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €37,317 | +€37,317 | |
| Cash at bank and in hand | 54/58 | €23,626 | €18,900 | -€4,726 | -20.0% |
| Deferred charges and accrued income | 490/1 | - | €10,221 | +€10,221 | |
| Total equity and liabilities | 10/49 | €97,994 | €144,095 | +€46,101 | +47.0% |
| Equity | 10/15 | €40,665 | €72,721 | +€32,056 | +78.8% |
| Contributions | 10/11 | €173,873 | €173,873 | = | 0.0% |
| Capital | 10 | €173,873 | €173,873 | = | 0.0% |
| Issued capital | 100 | €173,873 | €173,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,208 | -€101,152 | +€32,056 | +24.1% |
| Amounts payable | 17/49 | €57,329 | €71,374 | +€14,045 | +24.5% |
| Amounts payable within one year | 42/48 | €57,329 | €71,374 | +€14,045 | +24.5% |
| Trade debts | 44 | €7,707 | €4,002 | -€3,705 | -48.1% |
| Suppliers | 440/4 | €7,707 | €4,002 | -€3,705 | -48.1% |
| Other amounts payable | 47/48 | €49,622 | €67,372 | +€17,750 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51 | +€51 | |
| Other operating charges | 640/8 | €15,956 | €11,758 | -€4,198 | -26.3% |
| Gross operating margin | 9900 | -€5,616 | €43,995 | +€49,612 | |
| Operating profit (loss) | 9901 | -€21,572 | €32,187 | +€53,758 | |
| Financial charges | 65/66B | €149 | €130 | -€19 | -12.4% |
| Recurring financial charges | 65 | €149 | €130 | -€19 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,721 | €32,056 | +€53,777 | |
| Profit (loss) for the period | 9904 | -€21,721 | €32,056 | +€53,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,721 | €32,056 | +€53,777 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.