BRUN: 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.
BRUN
Largest movements
- Tangible fixed assets -€30,102
down €30,102 (-12.0%), from €251,561 to €221,459
of which Other tangible fixed assets: -€33,354
- Receivables within one year -€10,410
down €10,410 (-62.8%), from €16,579 to €6,169
- Other debts -€28,420
down €28,420 (-13.3%), from €214,450 to €186,030
- Debts after one year -€14,707
down €14,707 (-14.8%), from €99,621 to €84,914
- Profit (loss) carried forward +€11,963
up €11,963 (+11.0%), from -€108,459 to -€96,496
- Trade debts -€8,058
down €8,058 (-79.5%), from €10,134 to €2,076
- Purchases and services -€13,210
down €13,210 (-14.5%), from €90,923 to €77,713
- Turnover -€7,838
down €7,838 (-5.4%), from €146,244 to €138,406
- Staff costs -€7,053
down €7,053 (-36.3%), from €19,404 to €12,351
- Gross operating margin +€5,667
up €5,667 (+9.6%), from €58,994 to €64,661
- Depreciation +€1,494
up €1,494 (+4.2%), from €35,412 to €36,906
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 | €281,585 | €240,170 | -€41,415 | -14.7% |
| Fixed assets | 21/28 | €251,826 | €221,724 | -€30,102 | -12.0% |
| Tangible fixed assets | 22/27 | €251,561 | €221,459 | -€30,102 | -12.0% |
| Plant, machinery and equipment | 23 | €6,670 | €9,119 | +€2,448 | +36.7% |
| Furniture and vehicles | 24 | €4,851 | €5,655 | +€804 | +16.6% |
| Other tangible fixed assets | 26 | €240,039 | €206,685 | -€33,354 | -13.9% |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €29,759 | €18,446 | -€11,313 | -38.0% |
| Stocks and contracts in progress | 3 | €2,500 | €3,809 | +€1,309 | +52.4% |
| Stocks | 30/36 | €2,500 | €3,809 | +€1,309 | +52.4% |
| Amounts receivable within one year | 40/41 | €16,579 | €6,169 | -€10,410 | -62.8% |
| Trade receivables | 40 | €16,579 | €6,169 | -€10,410 | -62.8% |
| Cash at bank and in hand | 54/58 | €10,329 | €8,468 | -€1,862 | -18.0% |
| Deferred charges and accrued income | 490/1 | €351 | - | -€351 | |
| Total equity and liabilities | 10/49 | €281,585 | €240,170 | -€41,415 | -14.7% |
| Equity | 10/15 | -€65,103 | -€53,139 | +€11,963 | +18.4% |
| Contributions | 10/11 | €22,464 | €22,464 | = | 0.0% |
| Reserves | 13 | €20,893 | €20,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,246 | €2,246 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,246 | €2,246 | = | 0.0% |
| Tax-exempt reserves | 132 | €957 | €957 | = | 0.0% |
| Distributable reserves | 133 | €17,689 | €17,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,459 | -€96,496 | +€11,963 | +11.0% |
| Amounts payable | 17/49 | €346,687 | €293,309 | -€53,378 | -15.4% |
| Amounts payable after more than one year | 17 | €99,621 | €84,914 | -€14,707 | -14.8% |
| Financial debts | 170/4 | €99,621 | €84,914 | -€14,707 | -14.8% |
| Amounts payable within one year | 42/48 | €247,066 | €208,314 | -€38,753 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €14,420 | €14,707 | +€288 | +2.0% |
| Trade debts | 44 | €10,134 | €2,076 | -€8,058 | -79.5% |
| Suppliers | 440/4 | €10,134 | €2,076 | -€8,058 | -79.5% |
| Advances received on contracts in progress | 46 | - | €218 | +€218 | |
| Taxes, remuneration and social security | 45 | €8,062 | €5,283 | -€2,779 | -34.5% |
| Taxes | 450/3 | €5,003 | €4,627 | -€376 | -7.5% |
| Remuneration and social security | 454/9 | €3,059 | €656 | -€2,404 | -78.6% |
| Other amounts payable | 47/48 | €214,450 | €186,030 | -€28,420 | -13.3% |
| Accrued charges and deferred income | 492/3 | - | €82 | +€82 | |
| Turnover | 70 | €146,244 | €138,406 | -€7,838 | -5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,923 | €77,713 | -€13,210 | -14.5% |
| Remuneration, social security and pensions | 62 | €19,404 | €12,351 | -€7,053 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,412 | €36,906 | +€1,494 | +4.2% |
| Other operating charges | 640/8 | €1,259 | €1,485 | +€226 | +17.9% |
| Gross operating margin | 9900 | €58,994 | €64,661 | +€5,667 | +9.6% |
| Operating profit (loss) | 9901 | €2,919 | €13,919 | +€11,000 | +376.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,657 | €2,448 | -€210 | -7.9% |
| Recurring financial charges | 65 | €2,657 | €2,448 | -€210 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €262 | €11,471 | +€11,209 | +4271.3% |
| Income taxes | 67/77 | €809 | -€492 | -€1,301 | |
| Profit (loss) for the period | 9904 | -€547 | €11,963 | +€12,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€547 | €11,963 | +€12,510 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.