Brulex: 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
Brulex
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€171,096
2024 · -€144,334-€26,763
Equity
€1.0m
2024 · €1.2m-€171,096
Cash
€25,092
2024 · €33,170-€8,078
Balance sheet total
€11.9m
2024 · €12.0m-€46,820
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€171,096
down €171,096 (-93.5%), from €182,982 to €11,885
- Accrued charges and deferred income +€152,243
up €152,243 (+61.8%), from €246,205 to €398,448
Income statement
- Depreciation +€21,871
up €21,871 (+23.2%), from €94,231 to €116,102
- Gross operating margin -€3,038
down €3,038 (-2.5%), from €122,571 to €119,533
- Other operating charges +€1,533
up €1,533 (+7.8%), from €19,638 to €21,172
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
-€144,334
Gross operating margin
-€3,038
Depreciation
-€21,871
Other operating charges
-€1,533
Financial income
+€1
Financial charges
+€27
Taxes
-€348
Result 2025
-€171,096
Cash bridge derived
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
-€5,748
Investment
-€2,330
Financing
€0
Cash 2024
€33,170
From operations (derived)
-€5,748
Net result for the year
-€171,096
Depreciation
+€116,102
Receivables within one year
-€27,128
Deferred charges and accrued income
-€47,902
Trade debts
+€5,114
Tax, wage and social debts
+€647
Other debts
-€33,728
Accrued charges and deferred income
+€152,243
Investment (derived)
-€2,330
Investment in fixed assets (net)
-€2,330
Cash 2025
€25,092
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,973,925 | €11,927,105 | -€46,820 | -0.4% |
| Fixed assets | 21/28 | €11,525,441 | €11,411,669 | -€113,772 | -1.0% |
| Tangible fixed assets | 22/27 | €11,525,441 | €11,411,669 | -€113,772 | -1.0% |
| Land and buildings | 22 | €11,362,393 | €11,282,751 | -€79,642 | -0.7% |
| Plant, machinery and equipment | 23 | €2,454 | €1,925 | -€529 | -21.6% |
| Furniture and vehicles | 24 | €160,594 | €126,993 | -€33,601 | -20.9% |
| Current assets | 29/58 | €448,484 | €515,436 | +€66,952 | +14.9% |
| Amounts receivable within one year | 40/41 | €412,833 | €439,961 | +€27,128 | +6.6% |
| Trade receivables | 40 | €22,280 | €16,300 | -€5,980 | -26.8% |
| Other amounts receivable | 41 | €390,553 | €423,661 | +€33,108 | +8.5% |
| Cash at bank and in hand | 54/58 | €33,170 | €25,092 | -€8,078 | -24.4% |
| Deferred charges and accrued income | 490/1 | €2,481 | €50,383 | +€47,902 | +1930.7% |
| Total equity and liabilities | 10/49 | €11,973,925 | €11,927,105 | -€46,820 | -0.4% |
| Equity | 10/15 | €1,213,382 | €1,042,285 | -€171,096 | -14.1% |
| Contributions | 10/11 | €1,018,600 | €1,018,600 | = | 0.0% |
| Reserves | 13 | €11,800 | €11,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,800 | €11,800 | = | 0.0% |
| Other | 1319 | €11,800 | €11,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,982 | €11,885 | -€171,096 | -93.5% |
| Amounts payable | 17/49 | €10,760,543 | €10,884,820 | +€124,277 | +1.2% |
| Amounts payable after more than one year | 17 | €7,812,860 | €7,812,860 | = | 0.0% |
| Financial debts | 170/4 | €7,812,860 | €7,812,860 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,701,478 | €2,673,512 | -€27,966 | -1.0% |
| Trade debts | 44 | €328,408 | €333,522 | +€5,114 | +1.6% |
| Suppliers | 440/4 | €328,408 | €333,522 | +€5,114 | +1.6% |
| Taxes, remuneration and social security | 45 | €2,694 | €3,341 | +€647 | +24.0% |
| Taxes | 450/3 | €2,694 | €3,341 | +€647 | +24.0% |
| Other amounts payable | 47/48 | €2,370,376 | €2,336,649 | -€33,728 | -1.4% |
| Accrued charges and deferred income | 492/3 | €246,205 | €398,448 | +€152,243 | +61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,231 | €116,102 | +€21,871 | +23.2% |
| Other operating charges | 640/8 | €19,638 | €21,172 | +€1,533 | +7.8% |
| Gross operating margin | 9900 | €122,571 | €119,533 | -€3,038 | -2.5% |
| Operating profit (loss) | 9901 | €8,702 | -€17,741 | -€26,442 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €152,823 | €152,797 | -€27 | 0.0% |
| Recurring financial charges | 65 | €152,823 | €152,797 | -€27 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€144,121 | -€170,536 | -€26,415 | -18.3% |
| Income taxes | 67/77 | €212 | €560 | +€348 | +163.9% |
| Profit (loss) for the period | 9904 | -€144,334 | -€171,096 | -€26,763 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€144,334 | -€171,096 | -€26,763 | -18.5% |
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 11 October 2026 via checked.be.