BRUISBEKE: 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.
BRUISBEKE
Largest movements
- Tangible fixed assets -€55,204
down €55,204 (-3.9%), from €1.4m to €1.4m
of which Land and buildings: -€53,629
- Receivables within one year +€15,739
up €15,739 (+15.7%), from €100,100 to €115,840
of which Other amounts receivable: +€21,184
- Other debts +€274,335
up €274,335 (+26.4%), from €1.0m to €1.3m
- Profit (loss) carried forward -€113,213
down €113,213 (-54.7%), from -€206,997 to -€320,210
- Debts after one year -€109,428
down €109,428 (-49.1%), from €223,007 to €113,579
- Current portion of long-term debt -€77,514
down €77,514 (-40.2%), from €192,587 to €115,074
- Gross operating margin +€13,892
up €13,892 (+87.9%), from €15,799 to €29,691
- Financial charges -€5,901
down €5,901 (-30.1%), from €19,573 to €13,672
- Depreciation +€3,968
up €3,968 (+3.3%), from €119,656 to €123,624
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,524,832 | €1,485,891 | -€38,941 | -2.6% |
| Fixed assets | 21/28 | €1,423,609 | €1,368,406 | -€55,204 | -3.9% |
| Tangible fixed assets | 22/27 | €1,423,609 | €1,368,406 | -€55,204 | -3.9% |
| Land and buildings | 22 | €1,402,094 | €1,348,464 | -€53,629 | -3.8% |
| Furniture and vehicles | 24 | €21,516 | €19,941 | -€1,575 | -7.3% |
| Current assets | 29/58 | €101,222 | €117,485 | +€16,263 | +16.1% |
| Amounts receivable within one year | 40/41 | €100,100 | €115,840 | +€15,739 | +15.7% |
| Trade receivables | 40 | €5,445 | €0 | -€5,445 | -100% |
| Other amounts receivable | 41 | €94,655 | €115,840 | +€21,184 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,122 | €1,645 | +€523 | +46.6% |
| Total equity and liabilities | 10/49 | €1,524,832 | €1,485,891 | -€38,941 | -2.6% |
| Equity | 10/15 | -€90,131 | -€203,344 | -€113,213 | -126% |
| Contributions | 10/11 | €5,462 | €5,462 | = | 0.0% |
| Reserves | 13 | €111,404 | €111,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €936 | €936 | = | 0.0% |
| Reserves not available under the articles | 1311 | €936 | €936 | = | 0.0% |
| Distributable reserves | 133 | €110,468 | €110,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,997 | -€320,210 | -€113,213 | -54.7% |
| Amounts payable | 17/49 | €1,614,963 | €1,689,235 | +€74,272 | +4.6% |
| Amounts payable after more than one year | 17 | €223,007 | €113,579 | -€109,428 | -49.1% |
| Financial debts | 170/4 | €223,007 | €113,579 | -€109,428 | -49.1% |
| Amounts payable within one year | 42/48 | €1,262,145 | €1,450,346 | +€188,200 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €192,587 | €115,074 | -€77,514 | -40.2% |
| Financial debts | 43 | €50 | €47 | -€3 | -5.5% |
| Credit institutions | 430/8 | €50 | €47 | -€3 | -5.5% |
| Trade debts | 44 | €25,573 | €16,865 | -€8,708 | -34.1% |
| Suppliers | 440/4 | €25,573 | €16,865 | -€8,708 | -34.1% |
| Taxes, remuneration and social security | 45 | €4,537 | €4,627 | +€89 | +2.0% |
| Taxes | 450/3 | €4,537 | €4,627 | +€89 | +2.0% |
| Other amounts payable | 47/48 | €1,039,398 | €1,313,734 | +€274,335 | +26.4% |
| Accrued charges and deferred income | 492/3 | €129,810 | €125,310 | -€4,500 | -3.5% |
| Non-recurring operating income | 76A | €1,556 | €0 | -€1,556 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,656 | €123,624 | +€3,968 | +3.3% |
| Other operating charges | 640/8 | €5,587 | €5,609 | +€22 | +0.4% |
| Gross operating margin | 9900 | €15,799 | €29,691 | +€13,892 | +87.9% |
| Operating profit (loss) | 9901 | -€109,443 | -€99,541 | +€9,902 | +9.0% |
| Financial income | 75/76B | €103 | €0 | -€103 | -100% |
| Recurring financial income | 75 | €103 | €0 | -€103 | -100% |
| Financial charges | 65/66B | €19,573 | €13,672 | -€5,901 | -30.1% |
| Recurring financial charges | 65 | €19,573 | €13,672 | -€5,901 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€128,913 | -€113,213 | +€15,700 | +12.2% |
| Profit (loss) for the period | 9904 | -€128,913 | -€113,213 | +€15,700 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€128,913 | -€113,213 | +€15,700 | +12.2% |
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 18 October 2026 via checked.be.