BRUINSMA: 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.
BRUINSMA
Largest movements
- Cash +€67,190
up €67,190 (+1,805%), from €3,722 to €70,912
mainly Net result for the year (+€34,146) and Receivables within one year (+€23,793)
- Receivables within one year -€23,793
down €23,793 (-73.2%), from €32,487 to €8,695
of which Other amounts receivable: -€27,987
- Tangible fixed assets -€11,351
down €11,351 (-8.8%), from €128,905 to €117,553
of which Land and buildings: -€12,890
- Reserves +€34,146
up €34,146 (+51.0%), from €66,889 to €101,035
of which Distributable reserves: +€34,146
- Accrued charges and deferred income -€3,944
down €3,944 (-97.8%), from €4,034 to €90
- Taxes -€21,347
down €21,347 (-82.4%), from €25,919 to €4,572
- Gross operating margin -€9,825
down €9,825 (-14.1%), from €69,482 to €59,657
- Other operating charges +€4,670
up €4,670 (+155%), from €3,017 to €7,686
- Financial charges -€3,374
down €3,374 (-85.2%), from €3,958 to €584
- Financial income -€2,072
down €2,072 (-90.0%), from €2,303 to €231
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 | €166,154 | €198,251 | +€32,097 | +19.3% |
| Fixed assets | 21/28 | €128,905 | €117,553 | -€11,351 | -8.8% |
| Tangible fixed assets | 22/27 | €128,905 | €117,553 | -€11,351 | -8.8% |
| Land and buildings | 22 | €128,905 | €116,014 | -€12,890 | -10.0% |
| Furniture and vehicles | 24 | - | €1,539 | +€1,539 | |
| Current assets | 29/58 | €37,250 | €80,698 | +€43,448 | +117% |
| Amounts receivable within one year | 40/41 | €32,487 | €8,695 | -€23,793 | -73.2% |
| Trade receivables | 40 | - | €4,194 | +€4,194 | |
| Other amounts receivable | 41 | €32,487 | €4,501 | -€27,987 | -86.1% |
| Cash at bank and in hand | 54/58 | €3,722 | €70,912 | +€67,190 | +1,805% |
| Deferred charges and accrued income | 490/1 | €1,040 | €1,091 | +€51 | +4.9% |
| Total equity and liabilities | 10/49 | €166,154 | €198,251 | +€32,097 | +19.3% |
| Equity | 10/15 | €128,889 | €163,035 | +€34,146 | +26.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €66,889 | €101,035 | +€34,146 | +51.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €60,689 | €94,835 | +€34,146 | +56.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,265 | €35,216 | -€2,049 | -5.5% |
| Amounts payable within one year | 42/48 | €33,231 | €35,126 | +€1,894 | +5.7% |
| Trade debts | 44 | €648 | €1,784 | +€1,136 | +175% |
| Suppliers | 440/4 | €648 | €1,784 | +€1,136 | +175% |
| Taxes, remuneration and social security | 45 | €632 | €651 | +€19 | +3.0% |
| Taxes | 450/3 | €632 | €651 | +€19 | +3.0% |
| Other amounts payable | 47/48 | €31,951 | €32,691 | +€739 | +2.3% |
| Accrued charges and deferred income | 492/3 | €4,034 | €90 | -€3,944 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,653 | €12,899 | -€755 | -5.5% |
| Other operating charges | 640/8 | €3,017 | €7,686 | +€4,670 | +155% |
| Gross operating margin | 9900 | €69,482 | €59,657 | -€9,825 | -14.1% |
| Operating profit (loss) | 9901 | €52,812 | €39,071 | -€13,741 | -26.0% |
| Financial income | 75/76B | €2,303 | €231 | -€2,072 | -90.0% |
| Recurring financial income | 75 | €2,303 | €231 | -€2,072 | -90.0% |
| Financial charges | 65/66B | €3,958 | €584 | -€3,374 | -85.2% |
| Recurring financial charges | 65 | €3,958 | €584 | -€3,374 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €51,157 | €38,718 | -€12,439 | -24.3% |
| Income taxes | 67/77 | €25,919 | €4,572 | -€21,347 | -82.4% |
| Profit (loss) for the period | 9904 | €25,238 | €34,146 | +€8,909 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,238 | €34,146 | +€8,909 | +35.3% |
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 14 October 2026 via checked.be.