BRUKO: 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.
BRUKO
Largest movements
- Cash +€52,968
up €52,968 (+40.8%), from €129,795 to €182,763
mainly Other debts (+€100,000) and Net result for the year (+€49,924)
- Tangible fixed assets -€11,921
down €11,921 (-26.1%), from €45,759 to €33,838
of which Furniture and vehicles: -€12,697
- Other debts +€100,000
new in 2025: €100,000
- Reserves -€50,076
down €50,076 (-39.8%), from €125,700 to €75,624
- Debts after one year -€9,062
down €9,062 (-49.5%), from €18,303 to €9,241
- Tax, wage and social debts +€3,375
up €3,375 (+8.0%), from €42,011 to €45,385
- Gross operating margin -€15,427
down €15,427 (-16.4%), from €93,941 to €78,513
- Taxes -€3,104
down €3,104 (-18.6%), from €16,669 to €13,565
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 | €197,500 | €241,812 | +€44,312 | +22.4% |
| Fixed assets | 21/28 | €45,759 | €33,838 | -€11,921 | -26.1% |
| Tangible fixed assets | 22/27 | €45,759 | €33,838 | -€11,921 | -26.1% |
| Plant, machinery and equipment | 23 | €4,137 | €4,913 | +€776 | +18.8% |
| Furniture and vehicles | 24 | €41,622 | €28,925 | -€12,697 | -30.5% |
| Current assets | 29/58 | €151,740 | €207,973 | +€56,233 | +37.1% |
| Amounts receivable within one year | 40/41 | €21,945 | €22,882 | +€937 | +4.3% |
| Trade receivables | 40 | €17,896 | €11,386 | -€6,510 | -36.4% |
| Other amounts receivable | 41 | €4,049 | €11,496 | +€7,447 | +184% |
| Cash at bank and in hand | 54/58 | €129,795 | €182,763 | +€52,968 | +40.8% |
| Deferred charges and accrued income | 490/1 | - | €2,328 | +€2,328 | |
| Total equity and liabilities | 10/49 | €197,500 | €241,812 | +€44,312 | +22.4% |
| Equity | 10/15 | €128,200 | €78,124 | -€50,076 | -39.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €125,700 | €75,624 | -€50,076 | -39.8% |
| Distributable reserves | 133 | €125,700 | €75,624 | -€50,076 | -39.8% |
| Amounts payable | 17/49 | €69,300 | €163,688 | +€94,388 | +136% |
| Amounts payable after more than one year | 17 | €18,303 | €9,241 | -€9,062 | -49.5% |
| Financial debts | 170/4 | €18,303 | €9,241 | -€9,062 | -49.5% |
| Amounts payable within one year | 42/48 | €50,898 | €154,447 | +€103,549 | +203% |
| Current portion of amounts payable after more than one year | 42 | €8,887 | €9,062 | +€175 | +2.0% |
| Taxes, remuneration and social security | 45 | €42,011 | €45,385 | +€3,375 | +8.0% |
| Taxes | 450/3 | €42,011 | €45,385 | +€3,375 | +8.0% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €99 | - | -€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,811 | €13,768 | -€42 | -0.3% |
| Other operating charges | 640/8 | €118 | €752 | +€634 | +537% |
| Gross operating margin | 9900 | €93,941 | €78,513 | -€15,427 | -16.4% |
| Operating profit (loss) | 9901 | €80,012 | €63,993 | -€16,019 | -20.0% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €778 | €505 | -€273 | -35.1% |
| Recurring financial charges | 65 | €778 | €505 | -€273 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €79,238 | €63,488 | -€15,750 | -19.9% |
| Income taxes | 67/77 | €16,669 | €13,565 | -€3,104 | -18.6% |
| Profit (loss) for the period | 9904 | €62,569 | €49,924 | -€12,646 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,569 | €49,924 | -€12,646 | -20.2% |
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 17 October 2026 via checked.be.