Brulance: 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.
Brulance
Largest movements
- Cash +€21,530
up €21,530 (+34.2%), from €63,004 to €84,534
mainly Net result for the year (+€32,747) and Trade debts (+€13,316)
- Receivables within one year -€4,593
down €4,593 (-17.1%), from €26,842 to €22,249
of which Trade receivables: -€8,500
- Tangible fixed assets -€3,008
down €3,008 (-34.7%), from €8,676 to €5,668
of which Furniture and vehicles: -€1,950
- Profit (loss) carried forward +€32,747
up €32,747 (+107%), from €30,484 to €63,231
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Trade debts +€13,316
up €13,316 (+196%), from €6,782 to €20,098
- Current portion of long-term debt -€3,694
down €3,694 (-62.0%), from €5,960 to €2,267
- Tax, wage and social debts -€3,440
down €3,440 (-20.2%), from €16,996 to €13,556
of which Taxes: -€9,440
- Gross operating margin -€16,657
down €16,657 (-25.7%), from €64,784 to €48,127
- Taxes -€9,811
no longer reported in 2025 (was €9,811)
- Staff costs +€7,931
up €7,931 (+199%), from €3,985 to €11,916
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 | €98,522 | €112,451 | +€13,930 | +14.1% |
| Fixed assets | 21/28 | €8,676 | €5,668 | -€3,008 | -34.7% |
| Tangible fixed assets | 22/27 | €8,676 | €5,668 | -€3,008 | -34.7% |
| Plant, machinery and equipment | 23 | €1,851 | €793 | -€1,058 | -57.1% |
| Furniture and vehicles | 24 | €6,825 | €4,875 | -€1,950 | -28.6% |
| Current assets | 29/58 | €89,846 | €106,783 | +€16,937 | +18.9% |
| Amounts receivable within one year | 40/41 | €26,842 | €22,249 | -€4,593 | -17.1% |
| Trade receivables | 40 | €17,061 | €8,561 | -€8,500 | -49.8% |
| Other amounts receivable | 41 | €9,781 | €13,688 | +€3,907 | +39.9% |
| Cash at bank and in hand | 54/58 | €63,004 | €84,534 | +€21,530 | +34.2% |
| Total equity and liabilities | 10/49 | €98,522 | €112,451 | +€13,930 | +14.1% |
| Equity | 10/15 | €43,784 | €76,531 | +€32,747 | +74.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,300 | €10,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,484 | €63,231 | +€32,747 | +107% |
| Amounts payable | 17/49 | €54,738 | €35,921 | -€18,817 | -34.4% |
| Amounts payable within one year | 42/48 | €54,738 | €35,921 | -€18,817 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €5,960 | €2,267 | -€3,694 | -62.0% |
| Trade debts | 44 | €6,782 | €20,098 | +€13,316 | +196% |
| Suppliers | 440/4 | €6,782 | €20,098 | +€13,316 | +196% |
| Taxes, remuneration and social security | 45 | €16,996 | €13,556 | -€3,440 | -20.2% |
| Taxes | 450/3 | €16,996 | €7,556 | -€9,440 | -55.5% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Remuneration, social security and pensions | 62 | €3,985 | €11,916 | +€7,931 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,008 | €3,008 | = | 0.0% |
| Other operating charges | 640/8 | €4 | €145 | +€140 | +3,148% |
| Gross operating margin | 9900 | €64,784 | €48,127 | -€16,657 | -25.7% |
| Operating profit (loss) | 9901 | €57,788 | €33,059 | -€24,729 | -42.8% |
| Financial income | 75/76B | €644 | €267 | -€377 | -58.6% |
| Recurring financial income | 75 | €644 | €267 | -€377 | -58.6% |
| Financial charges | 65/66B | €906 | €579 | -€327 | -36.1% |
| Recurring financial charges | 65 | €906 | €579 | -€327 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €57,525 | €32,747 | -€24,779 | -43.1% |
| Income taxes | 67/77 | €9,811 | - | -€9,811 | |
| Profit (loss) for the period | 9904 | €47,714 | €32,747 | -€14,967 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,714 | €32,747 | -€14,967 | -31.4% |
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 18 October 2026 via checked.be.