BRUNA: 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.
BRUNA
Largest movements
- Receivables within one year -€132,925
down €132,925 (-93.3%), from €142,434 to €9,510
of which Trade receivables: -€139,045
- Tangible fixed assets -€3,882
down €3,882 (-22.1%), from €17,568 to €13,686
of which Other tangible fixed assets: -€3,667
- Stocks and contracts -€3,562
down €3,562 (-36.7%), from €9,698 to €6,136
- Trade debts -€128,694
down €128,694 (-93.7%), from €137,348 to €8,654
- Other debts -€15,886
down €15,886 (-29.4%), from €54,035 to €38,149
- Profit (loss) carried forward +€4,145
up €4,145 (+7.0%), from -€58,957 to -€54,812
- Gross operating margin +€19,209
up €19,209 (+134.9%), from €14,237 to €33,446
- Other operating charges +€12,652
up €12,652 (+630.9%), from €2,005 to €14,657
- Staff costs +€5,310
up €5,310 (+180.9%), from €2,935 to €8,245
- Taxes +€973
new in 2025: €973
- Depreciation -€649
down €649 (-14.3%), from €4,531 to €3,882
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 | €171,432 | €31,135 | -€140,298 | -81.8% |
| Fixed assets | 21/28 | €17,568 | €13,686 | -€3,882 | -22.1% |
| Tangible fixed assets | 22/27 | €17,568 | €13,686 | -€3,882 | -22.1% |
| Furniture and vehicles | 24 | €431 | €216 | -€216 | -50.0% |
| Other tangible fixed assets | 26 | €17,137 | €13,471 | -€3,667 | -21.4% |
| Current assets | 29/58 | €153,864 | €17,448 | -€136,416 | -88.7% |
| Stocks and contracts in progress | 3 | €9,698 | €6,136 | -€3,562 | -36.7% |
| Stocks | 30/36 | €9,698 | €6,136 | -€3,562 | -36.7% |
| Amounts receivable within one year | 40/41 | €142,434 | €9,510 | -€132,925 | -93.3% |
| Trade receivables | 40 | €139,045 | - | -€139,045 | |
| Other amounts receivable | 41 | €3,389 | €9,510 | +€6,120 | +180.6% |
| Cash at bank and in hand | 54/58 | €1,731 | €1,802 | +€71 | +4.1% |
| Total equity and liabilities | 10/49 | €171,432 | €31,135 | -€140,298 | -81.8% |
| Equity | 10/15 | -€38,677 | -€34,532 | +€4,145 | +10.7% |
| Contributions | 10/11 | €20,280 | €20,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,957 | -€54,812 | +€4,145 | +7.0% |
| Amounts payable | 17/49 | €210,109 | €65,666 | -€144,443 | -68.7% |
| Amounts payable within one year | 42/48 | €210,059 | €65,666 | -€144,393 | -68.7% |
| Trade debts | 44 | €137,348 | €8,654 | -€128,694 | -93.7% |
| Suppliers | 440/4 | €137,348 | €8,654 | -€128,694 | -93.7% |
| Taxes, remuneration and social security | 45 | €18,676 | €18,863 | +€187 | +1.0% |
| Taxes | 450/3 | €17,368 | €18,194 | +€826 | +4.8% |
| Remuneration and social security | 454/9 | €1,308 | €669 | -€639 | -48.9% |
| Other amounts payable | 47/48 | €54,035 | €38,149 | -€15,886 | -29.4% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €2,935 | €8,245 | +€5,310 | +180.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,531 | €3,882 | -€649 | -14.3% |
| Other operating charges | 640/8 | €2,005 | €14,657 | +€12,652 | +630.9% |
| Gross operating margin | 9900 | €14,237 | €33,446 | +€19,209 | +134.9% |
| Operating profit (loss) | 9901 | €4,766 | €6,662 | +€1,896 | +39.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,340 | €1,544 | +€204 | +15.2% |
| Recurring financial charges | 65 | €1,340 | €1,544 | +€204 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €3,426 | €5,118 | +€1,692 | +49.4% |
| Income taxes | 67/77 | - | €973 | +€973 | |
| Profit (loss) for the period | 9904 | €3,426 | €4,145 | +€719 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,426 | €4,145 | +€719 | +21.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.