Brun Croes: 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.
Brun Croes
Largest movements
- Cash +€31,922
up €31,922 (+17.2%), from €185,483 to €217,406
mainly Other debts (+€55,591) and Net result for the year (+€54,171)
- Other debts +€55,591
up €55,591 (+162%), from €34,337 to €89,928
- Reserves -€11,000
down €11,000 (-13.6%), from €80,860 to €69,860
of which Distributable reserves: -€11,000
- Tax, wage and social debts -€10,004
down €10,004 (-22.3%), from €44,819 to €34,814
- Trade debts -€2,301
down €2,301 (-54.2%), from €4,247 to €1,945
- Gross operating margin +€9,851
up €9,851 (+15.4%), from €63,923 to €73,774
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,713 | €220,719 | +€32,006 | +17.0% |
| Fixed assets | 21/28 | €3,229 | €3,313 | +€84 | +2.6% |
| Tangible fixed assets | 22/27 | €3,229 | €3,313 | +€84 | +2.6% |
| Land and buildings | 22 | - | €1,091 | +€1,091 | |
| Plant, machinery and equipment | 23 | €1,810 | €1,267 | -€543 | -30.0% |
| Furniture and vehicles | 24 | €1,419 | €955 | -€464 | -32.7% |
| Current assets | 29/58 | €185,483 | €217,406 | +€31,922 | +17.2% |
| Cash at bank and in hand | 54/58 | €185,483 | €217,406 | +€31,922 | +17.2% |
| Total equity and liabilities | 10/49 | €188,713 | €220,719 | +€32,006 | +17.0% |
| Equity | 10/15 | €104,861 | €94,032 | -€10,829 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,860 | €69,860 | -€11,000 | -13.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,000 | €68,000 | -€11,000 | -13.9% |
| Profit (loss) carried forward | 14 | €5,401 | €5,572 | +€171 | +3.2% |
| Amounts payable | 17/49 | €83,852 | €126,687 | +€42,835 | +51.1% |
| Amounts payable within one year | 42/48 | €83,402 | €126,687 | +€43,285 | +51.9% |
| Trade debts | 44 | €4,247 | €1,945 | -€2,301 | -54.2% |
| Suppliers | 440/4 | €4,247 | €1,945 | -€2,301 | -54.2% |
| Taxes, remuneration and social security | 45 | €44,819 | €34,814 | -€10,004 | -22.3% |
| Taxes | 450/3 | €44,819 | €34,814 | -€10,004 | -22.3% |
| Other amounts payable | 47/48 | €34,337 | €89,928 | +€55,591 | +162% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €2,023 | +€33 | +1.7% |
| Other operating charges | 640/8 | €541 | €505 | -€36 | -6.7% |
| Gross operating margin | 9900 | €63,923 | €73,774 | +€9,851 | +15.4% |
| Operating profit (loss) | 9901 | €61,393 | €71,247 | +€9,854 | +16.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +10,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +10,900% |
| Financial charges | 65/66B | €164 | €91 | -€72 | -44.3% |
| Recurring financial charges | 65 | €164 | €91 | -€72 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €61,229 | €71,157 | +€9,928 | +16.2% |
| Income taxes | 67/77 | €16,866 | €16,986 | +€120 | +0.7% |
| Profit (loss) for the period | 9904 | €44,363 | €54,171 | +€9,808 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,363 | €54,171 | +€9,808 | +22.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.