BRUNA CONSULT: 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.
BRUNA CONSULT
Largest movements
- Receivables within one year +€33,770
up €33,770 (+312.6%), from €10,803 to €44,573
of which Trade receivables: +€32,376
- Cash +€20,255
up €20,255 (+18.4%), from €110,297 to €130,552
mainly Trade debts (+€37,243) and Net result for the year (+€14,552)
- Tangible fixed assets +€2,198
up €2,198 (+41.8%), from €5,262 to €7,460
- Trade debts +€37,243
up €37,243 (+997.2%), from €3,735 to €40,978
- Profit (loss) carried forward +€14,552
up €14,552 (+9.8%), from -€148,933 to -€134,380
- Accrued charges and deferred income +€2,330
up €2,330 (+144.3%), from €1,615 to €3,944
- Other debts +€2,098
up €2,098 (+0.8%), from €261,885 to €263,983
- Gross operating margin -€16,785
down €16,785 (-43.8%), from €38,301 to €21,517
- Depreciation +€768
up €768 (+55.6%), from €1,381 to €2,150
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.
Cash bridge derived
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 | €126,362 | €182,585 | +€56,223 | +44.5% |
| Fixed assets | 21/28 | €5,262 | €7,460 | +€2,198 | +41.8% |
| Tangible fixed assets | 22/27 | €5,262 | €7,460 | +€2,198 | +41.8% |
| Furniture and vehicles | 24 | €5,262 | €7,460 | +€2,198 | +41.8% |
| Current assets | 29/58 | €121,100 | €175,125 | +€54,025 | +44.6% |
| Amounts receivable within one year | 40/41 | €10,803 | €44,573 | +€33,770 | +312.6% |
| Trade receivables | 40 | - | €32,376 | +€32,376 | |
| Other amounts receivable | 41 | €10,803 | €12,197 | +€1,394 | +12.9% |
| Cash at bank and in hand | 54/58 | €110,297 | €130,552 | +€20,255 | +18.4% |
| Total equity and liabilities | 10/49 | €126,362 | €182,585 | +€56,223 | +44.5% |
| Equity | 10/15 | -€140,873 | -€126,320 | +€14,552 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,933 | -€134,380 | +€14,552 | +9.8% |
| Amounts payable | 17/49 | €267,235 | €308,905 | +€41,670 | +15.6% |
| Amounts payable within one year | 42/48 | €265,620 | €304,961 | +€39,341 | +14.8% |
| Trade debts | 44 | €3,735 | €40,978 | +€37,243 | +997.2% |
| Suppliers | 440/4 | €3,735 | €40,978 | +€37,243 | +997.2% |
| Other amounts payable | 47/48 | €261,885 | €263,983 | +€2,098 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,615 | €3,944 | +€2,330 | +144.3% |
| Non-recurring operating income | 76A | €19,793 | - | -€19,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,381 | €2,150 | +€768 | +55.6% |
| Other operating charges | 640/8 | €638 | €576 | -€62 | -9.7% |
| Gross operating margin | 9900 | €38,301 | €21,517 | -€16,785 | -43.8% |
| Operating profit (loss) | 9901 | €36,282 | €18,790 | -€17,491 | -48.2% |
| Financial charges | 65/66B | €4,079 | €4,238 | +€159 | +3.9% |
| Recurring financial charges | 65 | €4,079 | €4,238 | +€159 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €32,202 | €14,552 | -€17,650 | -54.8% |
| Profit (loss) for the period | 9904 | €32,202 | €14,552 | -€17,650 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,202 | €14,552 | -€17,650 | -54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.