BRUKIM: 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.
BRUKIM
Largest movements
- Receivables within one year +€12,443
up €12,443 (+66.2%), from €18,806 to €31,248
of which Trade receivables: +€6,851
- Cash -€10,649
down €10,649 (-50.0%), from €21,284 to €10,634
mainly Other debts (-€28,732) and Receivables within one year (-€12,443)
- Stocks and contracts -€6,519
down €6,519 (-5.8%), from €113,111 to €106,592
- Other debts -€28,732
down €28,732 (-39.6%), from €72,537 to €43,804
- Accrued charges and deferred income +€12,264
up €12,264 (+188.9%), from €6,491 to €18,755
- Trade debts +€7,654
up €7,654 (+16.9%), from €45,278 to €52,933
- Profit (loss) carried forward +€3,513
up €3,513 (+39.4%), from -€8,917 to -€5,404
- Short-term financial debts +€3,282
up €3,282 (+76.8%), from €4,273 to €7,555
- Staff costs -€7,187
down €7,187 (-9.5%), from €75,282 to €68,095
- Gross operating margin -€4,525
down €4,525 (-5.4%), from €83,857 to €79,332
- Financial charges +€1,317
up €1,317 (+29.4%), from €4,483 to €5,800
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.
Cash bridge derived
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 | €154,372 | €149,336 | -€5,037 | -3.3% |
| Fixed assets | 21/28 | €729 | €399 | -€330 | -45.3% |
| Tangible fixed assets | 22/27 | €429 | €99 | -€330 | -77.0% |
| Furniture and vehicles | 24 | €429 | €99 | -€330 | -77.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €153,644 | €148,937 | -€4,707 | -3.1% |
| Stocks and contracts in progress | 3 | €113,111 | €106,592 | -€6,519 | -5.8% |
| Stocks | 30/36 | €113,111 | €106,592 | -€6,519 | -5.8% |
| Amounts receivable within one year | 40/41 | €18,806 | €31,248 | +€12,443 | +66.2% |
| Trade receivables | 40 | €2,864 | €9,716 | +€6,851 | +239.2% |
| Other amounts receivable | 41 | €15,941 | €21,533 | +€5,592 | +35.1% |
| Cash at bank and in hand | 54/58 | €21,284 | €10,634 | -€10,649 | -50.0% |
| Deferred charges and accrued income | 490/1 | €444 | €462 | +€18 | +4.1% |
| Total equity and liabilities | 10/49 | €154,372 | €149,336 | -€5,037 | -3.3% |
| Equity | 10/15 | €11,543 | €15,056 | +€3,513 | +30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,917 | -€5,404 | +€3,513 | +39.4% |
| Amounts payable | 17/49 | €142,830 | €134,280 | -€8,550 | -6.0% |
| Amounts payable within one year | 42/48 | €136,338 | €115,525 | -€20,814 | -15.3% |
| Financial debts | 43 | €4,273 | €7,555 | +€3,282 | +76.8% |
| Credit institutions | 430/8 | €4,273 | €7,555 | +€3,282 | +76.8% |
| Trade debts | 44 | €45,278 | €52,933 | +€7,654 | +16.9% |
| Suppliers | 440/4 | €45,278 | €52,933 | +€7,654 | +16.9% |
| Advances received on contracts in progress | 46 | €65 | €309 | +€244 | +375.4% |
| Taxes, remuneration and social security | 45 | €14,186 | €10,923 | -€3,262 | -23.0% |
| Taxes | 450/3 | €2,297 | €2,538 | +€241 | +10.5% |
| Remuneration and social security | 454/9 | €11,889 | €8,385 | -€3,503 | -29.5% |
| Other amounts payable | 47/48 | €72,537 | €43,804 | -€28,732 | -39.6% |
| Accrued charges and deferred income | 492/3 | €6,491 | €18,755 | +€12,264 | +188.9% |
| Remuneration, social security and pensions | 62 | €75,282 | €68,095 | -€7,187 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €330 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,881 | €1,632 | -€248 | -13.2% |
| Gross operating margin | 9900 | €83,857 | €79,332 | -€4,525 | -5.4% |
| Operating profit (loss) | 9901 | €6,364 | €9,274 | +€2,911 | +45.7% |
| Financial income | 75/76B | €853 | €39 | -€813 | -95.4% |
| Recurring financial income | 75 | €853 | €39 | -€813 | -95.4% |
| Financial charges | 65/66B | €4,483 | €5,800 | +€1,317 | +29.4% |
| Recurring financial charges | 65 | €4,483 | €5,800 | +€1,317 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €2,733 | €3,513 | +€780 | +28.5% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -36.4% |
| Profit (loss) for the period | 9904 | €2,733 | €3,513 | +€780 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,733 | €3,513 | +€780 | +28.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.