Brulé-Scieur: 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.
Brulé-Scieur
Largest movements
- Receivables within one year -€158,952
down €158,952 (-41.1%), from €387,091 to €228,139
of which Trade receivables: -€121,253
- Cash +€87,118
up €87,118 (+230%), from €37,819 to €124,937
mainly Receivables within one year (+€158,952) and Net result for the year (+€18,634)
- Other debts -€75,423
down €75,423 (-31.3%), from €240,811 to €165,388
- Current portion of long-term debt -€21,807
no longer reported in 2025 (was €21,807)
- Tax, wage and social debts -€20,834
down €20,834 (-56.4%), from €36,954 to €16,120
of which Remuneration and social security: -€18,248
- Profit (loss) carried forward +€18,634
up €18,634 (+36.1%), from €51,625 to €70,259
- Provisions +€15,000
new in 2025: €15,000
- Staff costs -€63,401
down €63,401 (-26.5%), from €238,915 to €175,514
- Gross operating margin -€23,084
down €23,084 (-7.7%), from €298,879 to €275,795
- Financial charges -€19,629
down €19,629 (-68.5%), from €28,638 to €9,009
- Provisions +€15,000
new in 2025: €15,000
- Taxes +€7,353
up €7,353 (+1,007%), from €730 to €8,084
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 | €429,303 | €353,076 | -€76,227 | -17.8% |
| Fixed assets | 21/28 | €1,105 | - | -€1,105 | |
| Tangible fixed assets | 22/27 | €1,105 | - | -€1,105 | |
| Other tangible fixed assets | 26 | €1,105 | - | -€1,105 | |
| Current assets | 29/58 | €428,198 | €353,076 | -€75,122 | -17.5% |
| Amounts receivable within one year | 40/41 | €387,091 | €228,139 | -€158,952 | -41.1% |
| Trade receivables | 40 | €332,532 | €211,279 | -€121,253 | -36.5% |
| Other amounts receivable | 41 | €54,560 | €16,860 | -€37,700 | -69.1% |
| Cash at bank and in hand | 54/58 | €37,819 | €124,937 | +€87,118 | +230% |
| Deferred charges and accrued income | 490/1 | €3,288 | - | -€3,288 | |
| Total equity and liabilities | 10/49 | €429,303 | €353,076 | -€76,227 | -17.8% |
| Equity | 10/15 | €72,085 | €90,719 | +€18,634 | +25.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,625 | €70,259 | +€18,634 | +36.1% |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Environmental obligations | 163 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €357,217 | €247,357 | -€109,861 | -30.8% |
| Amounts payable within one year | 42/48 | €357,217 | €245,247 | -€111,970 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €21,807 | - | -€21,807 | |
| Trade debts | 44 | €57,645 | €63,739 | +€6,094 | +10.6% |
| Suppliers | 440/4 | €57,645 | €63,739 | +€6,094 | +10.6% |
| Taxes, remuneration and social security | 45 | €36,954 | €16,120 | -€20,834 | -56.4% |
| Taxes | 450/3 | €11,393 | €8,807 | -€2,586 | -22.7% |
| Remuneration and social security | 454/9 | €25,561 | €7,313 | -€18,248 | -71.4% |
| Other amounts payable | 47/48 | €240,811 | €165,388 | -€75,423 | -31.3% |
| Accrued charges and deferred income | 492/3 | - | €2,109 | +€2,109 | |
| Non-recurring operating income | 76A | €3,537 | €1,091 | -€2,446 | -69.2% |
| Remuneration, social security and pensions | 62 | €238,915 | €175,514 | -€63,401 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €1,105 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €1,081 | €2,549 | +€1,468 | +136% |
| Non-recurring operating charges | 66A | €33,434 | €46,916 | +€13,482 | +40.3% |
| Gross operating margin | 9900 | €298,879 | €275,795 | -€23,084 | -7.7% |
| Operating profit (loss) | 9901 | €24,344 | €34,711 | +€10,368 | +42.6% |
| Financial income | 75/76B | €22 | €1,015 | +€994 | +4,573% |
| Recurring financial income | 75 | €22 | €1,015 | +€994 | +4,573% |
| Financial charges | 65/66B | €28,638 | €9,009 | -€19,629 | -68.5% |
| Recurring financial charges | 65 | €28,638 | €9,009 | -€19,629 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,273 | €26,718 | +€30,991 | |
| Income taxes | 67/77 | €730 | €8,084 | +€7,353 | +1,007% |
| Profit (loss) for the period | 9904 | -€5,003 | €18,634 | +€23,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,003 | €18,634 | +€23,637 |
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.