BRUNASSUR: 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.
BRUNASSUR
Largest movements
- Receivables within one year +€19,179
up €19,179 (+171.4%), from €11,188 to €30,368
of which Other amounts receivable: +€10,679
- Cash -€10,474
down €10,474 (-35.9%), from €29,149 to €18,675
mainly Receivables within one year (-€19,179) and Trade debts (-€1,637)
- Tangible fixed assets -€1,246
down €1,246 (-26.3%), from €4,735 to €3,489
- Profit (loss) carried forward +€7,873
up €7,873 (+375.4%), from €2,098 to €9,971
- Trade debts -€1,637
down €1,637 (-47.0%), from €3,480 to €1,844
- Tax, wage and social debts +€945
up €945 (+14.0%), from €6,752 to €7,697
- Gross operating margin +€6,546
up €6,546 (+90.3%), from €7,251 to €13,797
- Taxes +€1,628
up €1,628 (+53.6%), from €3,035 to €4,662
- Depreciation +€827
up €827 (+197.5%), from €419 to €1,246
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 | €46,590 | €53,771 | +€7,182 | +15.4% |
| Fixed assets | 21/28 | €4,829 | €3,583 | -€1,246 | -25.8% |
| Tangible fixed assets | 22/27 | €4,735 | €3,489 | -€1,246 | -26.3% |
| Furniture and vehicles | 24 | €4,735 | €3,489 | -€1,246 | -26.3% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €41,761 | €50,189 | +€8,427 | +20.2% |
| Amounts receivable within one year | 40/41 | €11,188 | €30,368 | +€19,179 | +171.4% |
| Trade receivables | 40 | - | €8,500 | +€8,500 | |
| Other amounts receivable | 41 | €11,188 | €21,868 | +€10,679 | +95.5% |
| Cash at bank and in hand | 54/58 | €29,149 | €18,675 | -€10,474 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,424 | €1,146 | -€278 | -19.5% |
| Total equity and liabilities | 10/49 | €46,590 | €53,771 | +€7,182 | +15.4% |
| Equity | 10/15 | €29,758 | €37,631 | +€7,873 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,060 | €9,060 | = | 0.0% |
| Distributable reserves | 133 | €9,060 | €9,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,098 | €9,971 | +€7,873 | +375.4% |
| Amounts payable | 17/49 | €16,832 | €16,141 | -€692 | -4.1% |
| Amounts payable within one year | 42/48 | €16,832 | €16,141 | -€692 | -4.1% |
| Trade debts | 44 | €3,480 | €1,844 | -€1,637 | -47.0% |
| Suppliers | 440/4 | €3,480 | €1,844 | -€1,637 | -47.0% |
| Taxes, remuneration and social security | 45 | €6,752 | €7,697 | +€945 | +14.0% |
| Taxes | 450/3 | €6,752 | €7,697 | +€945 | +14.0% |
| Other amounts payable | 47/48 | €6,600 | €6,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €1,246 | +€827 | +197.5% |
| Other operating charges | 640/8 | €718 | €823 | +€105 | +14.6% |
| Gross operating margin | 9900 | €7,251 | €13,797 | +€6,546 | +90.3% |
| Operating profit (loss) | 9901 | €6,115 | €11,729 | +€5,614 | +91.8% |
| Financial income | 75/76B | €797 | €932 | +€135 | +17.0% |
| Recurring financial income | 75 | €797 | €932 | +€135 | +17.0% |
| Financial charges | 65/66B | €127 | €125 | -€2 | -1.5% |
| Recurring financial charges | 65 | €127 | €125 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €6,785 | €12,536 | +€5,751 | +84.8% |
| Income taxes | 67/77 | €3,035 | €4,662 | +€1,628 | +53.6% |
| Profit (loss) for the period | 9904 | €3,750 | €7,873 | +€4,123 | +109.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,750 | €7,873 | +€4,123 | +109.9% |
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 8 October 2026 via checked.be.