BRULUX: what changed
Two fiscal 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.
BRULUX
Largest movements
- Cash +€90,908
up €90,908 (+52.9%), from €171,909 to €262,817
mainly Depreciation (+€65,931) and Net result for the year (+€55,503)
- Tangible fixed assets -€65,840
down €65,840 (-4.5%), from €1.5m to €1.4m
of which Land and buildings: -€60,488
- Profit (loss) carried forward +€55,503
up €55,503 (+5.0%), from -€1.1m to -€1.1m
- Debts after one year -€31,010
down €31,010 (-12.0%), from €259,488 to €228,478
- Other operating charges +€10,657
up €10,657 (+101.2%), from €10,530 to €21,187
- Gross operating margin +€9,203
up €9,203 (+6.3%), from €147,037 to €156,241
- Financial charges -€6,957
down €6,957 (-35.0%), from €19,878 to €12,921
- Depreciation +€2,131
up €2,131 (+3.3%), from €63,801 to €65,931
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,648,049 | €1,664,321 | +€16,273 | +1.0% |
| Formation expenses | 20 | €636 | €545 | -€91 | -14.3% |
| Fixed assets | 21/28 | €1,457,130 | €1,391,289 | -€65,840 | -4.5% |
| Tangible fixed assets | 22/27 | €1,457,130 | €1,391,289 | -€65,840 | -4.5% |
| Land and buildings | 22 | €1,445,025 | €1,384,537 | -€60,488 | -4.2% |
| Plant, machinery and equipment | 23 | €5,322 | €1,420 | -€3,903 | -73.3% |
| Furniture and vehicles | 24 | €6,783 | €5,333 | -€1,450 | -21.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €190,283 | €272,487 | +€82,204 | +43.2% |
| Stocks and contracts in progress | 3 | €5,400 | €5,400 | = | 0.0% |
| Stocks | 30/36 | €5,400 | €5,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,412 | €362 | -€9,050 | -96.2% |
| Trade receivables | 40 | €9,412 | €362 | -€9,050 | -96.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €171,909 | €262,817 | +€90,908 | +52.9% |
| Deferred charges and accrued income | 490/1 | €3,562 | €3,909 | +€347 | +9.7% |
| Total equity and liabilities | 10/49 | €1,648,049 | €1,664,321 | +€16,273 | +1.0% |
| Equity | 10/15 | -€11,590 | €43,913 | +€55,503 | |
| Contributions | 10/11 | €1,088,504 | €1,088,504 | = | 0.0% |
| Capital | 10 | €1,088,504 | €1,088,504 | = | 0.0% |
| Issued capital | 100 | €1,088,504 | €1,088,504 | = | 0.0% |
| Reserves | 13 | €14,084 | €14,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €133 | €133 | = | 0.0% |
| Legal reserve | 130 | €133 | €133 | = | 0.0% |
| Distributable reserves | 133 | €13,952 | €13,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,114,178 | -€1,058,676 | +€55,503 | +5.0% |
| Amounts payable | 17/49 | €1,659,638 | €1,620,408 | -€39,230 | -2.4% |
| Amounts payable after more than one year | 17 | €259,488 | €228,478 | -€31,010 | -12.0% |
| Financial debts | 170/4 | €259,488 | €228,478 | -€31,010 | -12.0% |
| Amounts payable within one year | 42/48 | €1,400,150 | €1,391,930 | -€8,220 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €320,789 | €321,921 | +€1,132 | +0.4% |
| Trade debts | 44 | €4,583 | €241 | -€4,342 | -94.8% |
| Suppliers | 440/4 | €4,583 | €241 | -€4,342 | -94.8% |
| Taxes, remuneration and social security | 45 | €1,755 | €1,928 | +€173 | +9.9% |
| Taxes | 450/3 | €1,755 | €1,928 | +€173 | +9.9% |
| Other amounts payable | 47/48 | €1,073,023 | €1,067,841 | -€5,183 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,801 | €65,931 | +€2,131 | +3.3% |
| Other operating charges | 640/8 | €10,530 | €21,187 | +€10,657 | +101.2% |
| Gross operating margin | 9900 | €147,037 | €156,241 | +€9,203 | +6.3% |
| Operating profit (loss) | 9901 | €72,707 | €69,123 | -€3,584 | -4.9% |
| Financial income | 75/76B | €337 | €0 | -€337 | -100.0% |
| Recurring financial income | 75 | €337 | €0 | -€337 | -100.0% |
| Financial charges | 65/66B | €19,878 | €12,921 | -€6,957 | -35.0% |
| Recurring financial charges | 65 | €19,878 | €12,921 | -€6,957 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €53,165 | €56,202 | +€3,037 | +5.7% |
| Income taxes | 67/77 | €666 | €699 | +€34 | +5.1% |
| Profit (loss) for the period | 9904 | €52,500 | €55,503 | +€3,003 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,500 | €55,503 | +€3,003 | +5.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.