Bruler: 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.
Bruler
Largest movements
- Cash +€11,290
up €11,290 (+22.4%), from €50,348 to €61,637
mainly Other debts (+€32,818) and Net result for the year (+€16,628)
- Deferred charges and accrued income +€3,953
up €3,953 (+259%), from €1,525 to €5,478
- Tangible fixed assets -€1,485
down €1,485 (-66.7%), from €2,227 to €742
of which Furniture and vehicles: -€1,234
- Other debts +€32,818
up €32,818 (+4,944%), from €664 to €33,482
- Reserves -€16,854
down €16,854 (-44.4%), from €37,973 to €21,119
- Tax, wage and social debts -€6,893
down €6,893 (-38.7%), from €17,803 to €10,910
- Trade debts +€4,877
up €4,877 (+200%), from €2,440 to €7,317
- Other operating charges +€612
up €612 (+160%), from €383 to €996
- Gross operating margin +€440
up €440 (+1.8%), from €24,706 to €25,146
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 | €62,500 | €76,447 | +€13,947 | +22.3% |
| Fixed assets | 21/28 | €2,227 | €742 | -€1,485 | -66.7% |
| Tangible fixed assets | 22/27 | €2,227 | €742 | -€1,485 | -66.7% |
| Plant, machinery and equipment | 23 | €567 | €316 | -€252 | -44.3% |
| Furniture and vehicles | 24 | €1,660 | €426 | -€1,234 | -74.3% |
| Current assets | 29/58 | €60,273 | €75,705 | +€15,432 | +25.6% |
| Amounts receivable within one year | 40/41 | €8,400 | €8,590 | +€190 | +2.3% |
| Trade receivables | 40 | €8,400 | €8,485 | +€85 | +1.0% |
| Other amounts receivable | 41 | €0 | €106 | +€106 | |
| Cash at bank and in hand | 54/58 | €50,348 | €61,637 | +€11,290 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,525 | €5,478 | +€3,953 | +259% |
| Total equity and liabilities | 10/49 | €62,500 | €76,447 | +€13,947 | +22.3% |
| Equity | 10/15 | €38,073 | €21,219 | -€16,854 | -44.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €37,973 | €21,119 | -€16,854 | -44.4% |
| Distributable reserves | 133 | €37,973 | €21,119 | -€16,854 | -44.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,427 | €55,228 | +€30,801 | +126% |
| Amounts payable within one year | 42/48 | €20,907 | €51,708 | +€30,801 | +147% |
| Trade debts | 44 | €2,440 | €7,317 | +€4,877 | +200% |
| Suppliers | 440/4 | €2,440 | €7,317 | +€4,877 | +200% |
| Taxes, remuneration and social security | 45 | €17,803 | €10,910 | -€6,893 | -38.7% |
| Taxes | 450/3 | €17,803 | €10,910 | -€6,893 | -38.7% |
| Other amounts payable | 47/48 | €664 | €33,482 | +€32,818 | +4,944% |
| Accrued charges and deferred income | 492/3 | €3,520 | €3,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €1,485 | = | 0.0% |
| Other operating charges | 640/8 | €383 | €996 | +€612 | +160% |
| Gross operating margin | 9900 | €24,706 | €25,146 | +€440 | +1.8% |
| Operating profit (loss) | 9901 | €22,838 | €22,665 | -€173 | -0.8% |
| Financial income | 75/76B | €6 | €7 | +€1 | +19.5% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +19.5% |
| Financial charges | 65/66B | €747 | €603 | -€144 | -19.3% |
| Recurring financial charges | 65 | €747 | €603 | -€144 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €22,096 | €22,068 | -€28 | -0.1% |
| Income taxes | 67/77 | €5,242 | €5,441 | +€198 | +3.8% |
| Profit (loss) for the period | 9904 | €16,854 | €16,628 | -€226 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,854 | €16,628 | -€226 | -1.3% |
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 14 October 2026 via checked.be.