BRULITY: 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.
BRULITY
Largest movements
- Receivables within one year +€33,603
up €33,603 (+16.9%), from €199,042 to €232,645
of which Other amounts receivable: +€33,678
- Tangible fixed assets -€18,000
down €18,000 (-15.8%), from €113,874 to €95,874
- Accrued charges and deferred income +€7,580
up €7,580 (+64.4%), from €11,769 to €19,349
- Other debts +€5,050
up €5,050 (+204%), from €2,478 to €7,528
- Financial income +€3,171
up €3,171 (+127%), from €2,488 to €5,660
- Gross operating margin +€1,335
up €1,335 (+4.8%), from €27,720 to €29,055
- Financial charges +€710
up €710 (+10.3%), from €6,898 to €7,608
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 | €315,843 | €328,722 | +€12,879 | +4.1% |
| Fixed assets | 21/28 | €113,874 | €95,874 | -€18,000 | -15.8% |
| Tangible fixed assets | 22/27 | €113,874 | €95,874 | -€18,000 | -15.8% |
| Land and buildings | 22 | €113,874 | €95,874 | -€18,000 | -15.8% |
| Current assets | 29/58 | €201,969 | €232,848 | +€30,879 | +15.3% |
| Amounts receivable within one year | 40/41 | €199,042 | €232,645 | +€33,603 | +16.9% |
| Trade receivables | 40 | €24,995 | €24,920 | -€75 | -0.3% |
| Other amounts receivable | 41 | €174,047 | €207,725 | +€33,678 | +19.3% |
| Cash at bank and in hand | 54/58 | €2,926 | €203 | -€2,723 | -93.1% |
| Total equity and liabilities | 10/49 | €315,843 | €328,722 | +€12,879 | +4.1% |
| Equity | 10/15 | €197,966 | €198,231 | +€266 | +0.1% |
| Contributions | 10/11 | €197,000 | €197,000 | = | 0.0% |
| Capital | 10 | €197,000 | €197,000 | = | 0.0% |
| Issued capital | 100 | €243,000 | €243,000 | = | 0.0% |
| Uncalled capital | 101 | €46,000 | €46,000 | = | 0.0% |
| Reserves | 13 | €50 | €316 | +€266 | +532% |
| Non-distributable reserves | 130/1 | €50 | €316 | +€266 | +532% |
| Legal reserve | 130 | €50 | €316 | +€266 | +532% |
| Profit (loss) carried forward | 14 | €916 | €916 | = | 0.0% |
| Amounts payable | 17/49 | €117,877 | €130,491 | +€12,614 | +10.7% |
| Amounts payable after more than one year | 17 | €100,344 | €100,344 | = | 0.0% |
| Other amounts payable | 178/9 | €100,344 | €100,344 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,764 | €10,798 | +€5,034 | +87.3% |
| Trade debts | 44 | €118 | - | -€118 | |
| Suppliers | 440/4 | €118 | - | -€118 | |
| Taxes, remuneration and social security | 45 | €3,168 | €3,271 | +€102 | +3.2% |
| Taxes | 450/3 | €3,168 | €3,271 | +€102 | +3.2% |
| Other amounts payable | 47/48 | €2,478 | €7,528 | +€5,050 | +204% |
| Accrued charges and deferred income | 492/3 | €11,769 | €19,349 | +€7,580 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,000 | €18,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,477 | €3,692 | +€214 | +6.2% |
| Gross operating margin | 9900 | €27,720 | €29,055 | +€1,335 | +4.8% |
| Operating profit (loss) | 9901 | €6,243 | €7,364 | +€1,121 | +18.0% |
| Financial income | 75/76B | €2,488 | €5,660 | +€3,171 | +127% |
| Recurring financial income | 75 | €2,488 | €5,660 | +€3,171 | +127% |
| Financial charges | 65/66B | €6,898 | €7,608 | +€710 | +10.3% |
| Recurring financial charges | 65 | €6,898 | €7,608 | +€710 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €1,833 | €5,415 | +€3,582 | +195% |
| Income taxes | 67/77 | €268 | €100 | -€169 | -62.9% |
| Profit (loss) for the period | 9904 | €1,564 | €5,315 | +€3,751 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €1,564 | €5,315 | +€3,751 | +240% |
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 13 October 2026 via checked.be.