BRUKOMTEGEL: 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.
What changed
BRUKOMTEGEL
NACE 47.524, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,481
2024 · -€203,643+€216,124
Equity
€234,553
2024 · €222,072+€12,481
Cash
€77,758
2024 · €19,308+€58,450
Balance sheet total
€2.1m
2024 · €2.0m+€68,255
Largest movements
Assets
- Receivables within one year +€93,116
up €93,116 (+26.0%), from €358,484 to €451,600
of which Trade receivables: +€122,328
- Stocks and contracts -€58,483
down €58,483 (-4.3%), from €1.4m to €1.3m
of which Stocks: -€58,483
- Cash +€58,450
up €58,450 (+303%), from €19,308 to €77,758
mainly Short-term financial debts (+€100,000) and Depreciation (+€85,430)
Equity and liabilities
- Short-term financial debts +€100,000
up €100,000 (+18.2%), from €550,000 to €650,000
- Trade debts +€80,461
up €80,461 (+18.9%), from €426,304 to €506,766
- Debts after one year -€56,801
down €56,801 (-15.1%), from €375,492 to €318,691
of which Financial debts: -€56,801
- Advances received -€42,078
down €42,078 (-23.6%), from €178,044 to €135,966
Income statement
- Gross operating margin +€116,518
up €116,518 (+21.4%), from €544,730 to €661,249
- Staff costs -€115,250
down €115,250 (-18.7%), from €617,017 to €501,767
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.
Result 2024
-€203,643
Gross operating margin
+€116,518
Staff costs
+€115,250
Depreciation
-€444
Write-downs
-€5,108
Other operating charges
-€1,498
Other operating items
+€2,775
Financial income
-€4,664
Financial charges
-€5,257
Taxes
-€1,448
Result 2025
€12,481
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€91,535
Investment
-€63,491
Financing
+€30,406
Cash 2024
€19,308
From operations (derived)
+€91,535
Net result for the year
+€12,481
Depreciation
+€85,430
Stocks and contracts
+€58,483
Receivables within one year
-€93,116
Deferred charges and accrued income
+€2,889
Trade debts
+€80,461
Tax, wage and social debts
-€10,963
Advances received
-€42,078
Other debts
-€1,464
Accrued charges and deferred income
-€589
Investment (derived)
-€63,491
Investment in fixed assets (net)
-€63,491
Financing
+€30,406
Debts after one year
-€56,801
Current portion of long-term debt
-€12,794
Short-term financial debts
+€100,000
Cash 2025
€77,758
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,032,966 | €2,101,221 | +€68,255 | +3.4% |
| Fixed assets | 21/28 | €248,121 | €226,182 | -€21,938 | -8.8% |
| Intangible fixed assets | 21 | €68,527 | €56,724 | -€11,803 | -17.2% |
| Tangible fixed assets | 22/27 | €179,594 | €169,458 | -€10,136 | -5.6% |
| Plant, machinery and equipment | 23 | €144,936 | €132,906 | -€12,030 | -8.3% |
| Furniture and vehicles | 24 | €12,796 | €15,893 | +€3,098 | +24.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €21,862 | €20,659 | -€1,204 | -5.5% |
| Current assets | 29/58 | €1,784,846 | €1,875,039 | +€90,193 | +5.1% |
| Stocks and contracts in progress | 3 | €1,355,970 | €1,297,486 | -€58,483 | -4.3% |
| Stocks | 30/36 | €1,157,943 | €1,099,460 | -€58,483 | -5.1% |
| Contracts in progress | 37 | €198,026 | €198,026 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €358,484 | €451,600 | +€93,116 | +26.0% |
| Trade receivables | 40 | €318,496 | €440,824 | +€122,328 | +38.4% |
| Other amounts receivable | 41 | €39,988 | €10,775 | -€29,212 | -73.1% |
| Cash at bank and in hand | 54/58 | €19,308 | €77,758 | +€58,450 | +303% |
| Deferred charges and accrued income | 490/1 | €51,085 | €48,195 | -€2,889 | -5.7% |
| Total equity and liabilities | 10/49 | €2,032,966 | €2,101,221 | +€68,255 | +3.4% |
| Equity | 10/15 | €222,072 | €234,553 | +€12,481 | +5.6% |
| Contributions | 10/11 | €231,500 | €231,500 | = | 0.0% |
| Reserves | 13 | €9,893 | €9,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €234 | €234 | = | 0.0% |
| Distributable reserves | 133 | €9,659 | €9,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,321 | -€6,840 | +€12,481 | +64.6% |
| Amounts payable | 17/49 | €1,810,894 | €1,866,668 | +€55,774 | +3.1% |
| Amounts payable after more than one year | 17 | €375,492 | €318,691 | -€56,801 | -15.1% |
| Financial debts | 170/4 | €235,492 | €178,691 | -€56,801 | -24.1% |
| Other amounts payable | 178/9 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,421,193 | €1,534,356 | +€113,163 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €73,486 | €60,693 | -€12,794 | -17.4% |
| Financial debts | 43 | €550,000 | €650,000 | +€100,000 | +18.2% |
| Credit institutions | 430/8 | €550,000 | €650,000 | +€100,000 | +18.2% |
| Trade debts | 44 | €426,304 | €506,766 | +€80,461 | +18.9% |
| Suppliers | 440/4 | €426,304 | €506,766 | +€80,461 | +18.9% |
| Advances received on contracts in progress | 46 | €178,044 | €135,966 | -€42,078 | -23.6% |
| Taxes, remuneration and social security | 45 | €161,984 | €151,021 | -€10,963 | -6.8% |
| Taxes | 450/3 | €98,515 | €76,296 | -€22,218 | -22.6% |
| Remuneration and social security | 454/9 | €63,469 | €74,725 | +€11,256 | +17.7% |
| Other amounts payable | 47/48 | €31,375 | €29,911 | -€1,464 | -4.7% |
| Accrued charges and deferred income | 492/3 | €14,210 | €13,621 | -€589 | -4.1% |
| Non-recurring operating income | 76A | €23,267 | €0 | -€23,267 | -100% |
| Remuneration, social security and pensions | 62 | €617,017 | €501,767 | -€115,250 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,986 | €85,430 | +€444 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €5,108 | +€5,108 | |
| Other operating charges | 640/8 | €4,607 | €6,105 | +€1,498 | +32.5% |
| Non-recurring operating charges | 66A | €3,704 | €929 | -€2,775 | -74.9% |
| Gross operating margin | 9900 | €544,730 | €661,249 | +€116,518 | +21.4% |
| Operating profit (loss) | 9901 | -€165,583 | €61,910 | +€227,493 | |
| Financial income | 75/76B | €14,610 | €9,947 | -€4,664 | -31.9% |
| Recurring financial income | 75 | €14,610 | €9,947 | -€4,664 | -31.9% |
| Financial charges | 65/66B | €52,670 | €57,927 | +€5,257 | +10.0% |
| Recurring financial charges | 65 | €52,670 | €57,927 | +€5,257 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€203,643 | €13,930 | +€217,572 | |
| Income taxes | 67/77 | €0 | €1,448 | +€1,448 | |
| Profit (loss) for the period | 9904 | -€203,643 | €12,481 | +€216,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€203,643 | €12,481 | +€216,124 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.