BRUKO: 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.
BRUKO
Largest movements
- Receivables within one year +€490,139
up €490,139 (+131.6%), from €372,350 to €862,489
of which Other amounts receivable: +€398,445
- Tangible fixed assets -€183,183
down €183,183 (-2.3%), from €8.0m to €7.8m
of which Land and buildings: -€142,926
- Cash -€99,374
down €99,374 (-44.6%), from €222,628 to €123,253
mainly Receivables within one year (-€490,139) and Investment in fixed assets (net) (-€47,617)
- Other debts +€194,117
up €194,117 (+2.7%), from €7.2m to €7.3m
- Gross operating margin +€149,009
up €149,009 (+85.2%), from €174,816 to €323,825
- Financial charges -€35,579
down €35,579 (-33.7%), from €105,688 to €70,108
of which Non-recurring financial charges: -€35,164
- Taxes +€23,282
up €23,282 (+4328.4%), from €538 to €23,819
- Depreciation +€5,411
up €5,411 (+2.4%), from €225,389 to €230,800
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 | €9,052,464 | €9,283,092 | +€230,627 | +2.5% |
| Fixed assets | 21/28 | €8,357,555 | €8,174,372 | -€183,183 | -2.2% |
| Tangible fixed assets | 22/27 | €8,004,247 | €7,821,064 | -€183,183 | -2.3% |
| Land and buildings | 22 | €7,620,994 | €7,478,068 | -€142,926 | -1.9% |
| Plant, machinery and equipment | 23 | €42,108 | €35,423 | -€6,685 | -15.9% |
| Furniture and vehicles | 24 | €156,839 | €123,266 | -€33,572 | -21.4% |
| Other tangible fixed assets | 26 | €184,306 | €184,306 | = | 0.0% |
| Financial fixed assets | 28 | €353,308 | €353,308 | = | 0.0% |
| Current assets | 29/58 | €694,909 | €1,108,719 | +€413,811 | +59.5% |
| Stocks and contracts in progress | 3 | €89,000 | €122,000 | +€33,000 | +37.1% |
| Stocks | 30/36 | €89,000 | €122,000 | +€33,000 | +37.1% |
| Amounts receivable within one year | 40/41 | €372,350 | €862,489 | +€490,139 | +131.6% |
| Trade receivables | 40 | €90,982 | €182,677 | +€91,694 | +100.8% |
| Other amounts receivable | 41 | €281,367 | €679,812 | +€398,445 | +141.6% |
| Cash at bank and in hand | 54/58 | €222,628 | €123,253 | -€99,374 | -44.6% |
| Deferred charges and accrued income | 490/1 | €10,931 | €977 | -€9,954 | -91.1% |
| Total equity and liabilities | 10/49 | €9,052,464 | €9,283,092 | +€230,627 | +2.5% |
| Equity | 10/15 | €1,731,821 | €1,690,606 | -€41,215 | -2.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,631,821 | €1,590,606 | -€41,215 | -2.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €179,405 | €161,709 | -€17,696 | -9.9% |
| Distributable reserves | 133 | €1,442,416 | €1,418,897 | -€23,519 | -1.6% |
| Provisions and deferred taxes | 16 | €59,802 | €53,903 | -€5,899 | -9.9% |
| Deferred taxes | 168 | €59,802 | €53,903 | -€5,899 | -9.9% |
| Amounts payable | 17/49 | €7,260,841 | €7,538,582 | +€277,741 | +3.8% |
| Amounts payable within one year | 42/48 | €7,191,436 | €7,399,771 | +€208,335 | +2.9% |
| Trade debts | 44 | €36,148 | €20,199 | -€15,948 | -44.1% |
| Suppliers | 440/4 | €36,148 | €20,199 | -€15,948 | -44.1% |
| Taxes, remuneration and social security | 45 | €3,758 | €33,925 | +€30,167 | +802.7% |
| Taxes | 450/3 | €3,758 | €33,925 | +€30,167 | +802.7% |
| Other amounts payable | 47/48 | €7,151,530 | €7,345,647 | +€194,117 | +2.7% |
| Accrued charges and deferred income | 492/3 | €69,406 | €138,811 | +€69,406 | +100.0% |
| Non-recurring operating income | 76A | €31,724 | €23,519 | -€8,205 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,389 | €230,800 | +€5,411 | +2.4% |
| Other operating charges | 640/8 | €20,760 | €22,846 | +€2,085 | +10.0% |
| Gross operating margin | 9900 | €174,816 | €323,825 | +€149,009 | +85.2% |
| Operating profit (loss) | 9901 | -€71,334 | €70,179 | +€141,513 | |
| Financial income | 75/76B | €52 | €230 | +€178 | +344.0% |
| Recurring financial income | 75 | €52 | €230 | +€178 | +344.0% |
| Financial charges | 65/66B | €105,688 | €70,108 | -€35,579 | -33.7% |
| Recurring financial charges | 65 | €70,524 | €70,108 | -€416 | -0.6% |
| Non-recurring financial charges | 66B | €35,164 | - | -€35,164 | |
| Profit (loss) for the period before taxes | 9903 | -€176,970 | €301 | +€177,271 | |
| Income taxes | 67/77 | €538 | €23,819 | +€23,282 | +4328.4% |
| Profit (loss) for the period | 9904 | -€177,507 | -€23,519 | +€153,989 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€177,507 | -€23,519 | +€153,989 | +86.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.