BRUKSEILAS: 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.
BRUKSEILAS
Largest movements
- Cash +€14,198
up €14,198 (+198%), from €7,176 to €21,374
mainly Net result for the year (+€10,355) and Depreciation (+€2,159)
- Tangible fixed assets -€1,952
down €1,952 (-4.6%), from €42,712 to €40,759
of which Furniture and vehicles: -€1,688
- Stocks and contracts -€1,381
down €1,381 (-51.1%), from €2,701 to €1,320
- Receivables within one year +€844
up €844 (+20.6%), from €4,098 to €4,942
- Profit (loss) carried forward +€10,355
up €10,355 (+1,936%), from €535 to €10,890
- Tax, wage and social debts +€2,067
up €2,067 (+103%), from €1,999 to €4,066
- Other debts -€1,118
down €1,118 (-3.2%), from €35,007 to €33,889
- Gross operating margin +€10,223
up €10,223 (+287%), from €3,561 to €13,784
- Taxes +€329
up €329 (+245%), from €134 to €463
- Depreciation -€289
down €289 (-11.8%), from €2,448 to €2,159
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 | €58,633 | €69,846 | +€11,213 | +19.1% |
| Formation expenses | 20 | €827 | €620 | -€207 | -25.1% |
| Fixed assets | 21/28 | €42,712 | €40,759 | -€1,952 | -4.6% |
| Tangible fixed assets | 22/27 | €42,712 | €40,759 | -€1,952 | -4.6% |
| Land and buildings | 22 | €2,066 | €1,802 | -€264 | -12.8% |
| Furniture and vehicles | 24 | €2,572 | €884 | -€1,688 | -65.6% |
| Assets under construction and advance payments | 27 | €38,073 | €38,073 | = | 0.0% |
| Current assets | 29/58 | €15,094 | €28,467 | +€13,373 | +88.6% |
| Stocks and contracts in progress | 3 | €2,701 | €1,320 | -€1,381 | -51.1% |
| Stocks | 30/36 | €2,701 | €1,320 | -€1,381 | -51.1% |
| Amounts receivable within one year | 40/41 | €4,098 | €4,942 | +€844 | +20.6% |
| Trade receivables | 40 | €4,098 | €4,942 | +€844 | +20.6% |
| Cash at bank and in hand | 54/58 | €7,176 | €21,374 | +€14,198 | +198% |
| Deferred charges and accrued income | 490/1 | €1,120 | €831 | -€289 | -25.8% |
| Total equity and liabilities | 10/49 | €58,633 | €69,846 | +€11,213 | +19.1% |
| Equity | 10/15 | €20,995 | €31,350 | +€10,355 | +49.3% |
| 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 | €535 | €10,890 | +€10,355 | +1,936% |
| Amounts payable | 17/49 | €37,638 | €38,497 | +€858 | +2.3% |
| Amounts payable within one year | 42/48 | €37,638 | €38,265 | +€627 | +1.7% |
| Trade debts | 44 | €632 | €310 | -€322 | -51.0% |
| Suppliers | 440/4 | €632 | €310 | -€322 | -51.0% |
| Taxes, remuneration and social security | 45 | €1,999 | €4,066 | +€2,067 | +103% |
| Taxes | 450/3 | €1,999 | €4,066 | +€2,067 | +103% |
| Other amounts payable | 47/48 | €35,007 | €33,889 | -€1,118 | -3.2% |
| Accrued charges and deferred income | 492/3 | - | €232 | +€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448 | €2,159 | -€289 | -11.8% |
| Other operating charges | 640/8 | €618 | €638 | +€20 | +3.2% |
| Gross operating margin | 9900 | €3,561 | €13,784 | +€10,223 | +287% |
| Operating profit (loss) | 9901 | €494 | €10,986 | +€10,492 | +2,122% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €155 | €168 | +€13 | +8.2% |
| Recurring financial charges | 65 | €155 | €168 | +€13 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €339 | €10,818 | +€10,479 | +3,092% |
| Income taxes | 67/77 | €134 | €463 | +€329 | +245% |
| Profit (loss) for the period | 9904 | €205 | €10,355 | +€10,150 | +4,960% |
| Profit (loss) for the period to be appropriated | 9905 | €205 | €10,355 | +€10,150 | +4,960% |
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 25 October 2026 via checked.be.