BRUNCH & CO: 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.
BRUNCH & CO
Largest movements
- Tangible fixed assets -€7,800
down €7,800 (-30.8%), from €25,350 to €17,550
- Cash -€2,582
down €2,582 (-70.2%), from €3,679 to €1,097
mainly Debts after one year (-€7,846) and Net result for the year (-€6,037)
- Receivables within one year -€1,136
down €1,136 (-78.9%), from €1,441 to €305
of which Trade receivables: -€1,109
- Stocks and contracts -€800
down €800 (-17.8%), from €4,500 to €3,700
- Debts after one year -€7,846
down €7,846 (-33.6%), from €23,319 to €15,473
- Profit (loss) carried forward -€6,037
down €6,037 (-43.1%), from -€13,999 to -€20,036
- Tax, wage and social debts +€886
up €886 (+84.6%), from €1,048 to €1,934
- Trade debts -€782
down €782 (-39.0%), from €2,007 to €1,225
- Other debts +€736
up €736 (+8.0%), from €9,188 to €9,924
- Depreciation -€5,850
down €5,850 (-42.9%), from €13,650 to €7,800
- Financial charges -€2,362
down €2,362 (-48.2%), from €4,896 to €2,534
- Gross operating margin -€506
down €506 (-9.6%), from €5,282 to €4,776
- Other operating charges -€124
down €124 (-20.5%), from €603 to €479
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 | €36,185 | €23,867 | -€12,318 | -34.0% |
| Fixed assets | 21/28 | €26,530 | €18,730 | -€7,800 | -29.4% |
| Tangible fixed assets | 22/27 | €25,350 | €17,550 | -€7,800 | -30.8% |
| Furniture and vehicles | 24 | €25,350 | €17,550 | -€7,800 | -30.8% |
| Financial fixed assets | 28 | €1,180 | €1,180 | = | 0.0% |
| Current assets | 29/58 | €9,655 | €5,137 | -€4,518 | -46.8% |
| Stocks and contracts in progress | 3 | €4,500 | €3,700 | -€800 | -17.8% |
| Stocks | 30/36 | €4,500 | €3,700 | -€800 | -17.8% |
| Amounts receivable within one year | 40/41 | €1,441 | €305 | -€1,136 | -78.9% |
| Trade receivables | 40 | €1,213 | €104 | -€1,109 | -91.4% |
| Other amounts receivable | 41 | €228 | €201 | -€27 | -12.0% |
| Cash at bank and in hand | 54/58 | €3,679 | €1,097 | -€2,582 | -70.2% |
| Deferred charges and accrued income | 490/1 | €35 | €35 | +€0 | +1.2% |
| Total equity and liabilities | 10/49 | €36,185 | €23,867 | -€12,318 | -34.0% |
| Equity | 10/15 | -€6,499 | -€12,536 | -€6,037 | -92.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | €7,500 | = | 0.0% |
| Issued capital | 100 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,999 | -€20,036 | -€6,037 | -43.1% |
| Amounts payable | 17/49 | €42,684 | €36,403 | -€6,281 | -14.7% |
| Amounts payable after more than one year | 17 | €23,319 | €15,473 | -€7,846 | -33.6% |
| Financial debts | 170/4 | €23,319 | €15,473 | -€7,846 | -33.6% |
| Amounts payable within one year | 42/48 | €19,365 | €20,930 | +€1,565 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €7,122 | €7,846 | +€724 | +10.2% |
| Trade debts | 44 | €2,007 | €1,225 | -€782 | -39.0% |
| Suppliers | 440/4 | €2,007 | €1,225 | -€782 | -39.0% |
| Taxes, remuneration and social security | 45 | €1,048 | €1,934 | +€886 | +84.6% |
| Taxes | 450/3 | €1,048 | €1,934 | +€886 | +84.6% |
| Other amounts payable | 47/48 | €9,188 | €9,924 | +€736 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,650 | €7,800 | -€5,850 | -42.9% |
| Other operating charges | 640/8 | €603 | €479 | -€124 | -20.5% |
| Non-recurring operating charges | 66A | €137 | - | -€137 | |
| Gross operating margin | 9900 | €5,282 | €4,776 | -€506 | -9.6% |
| Operating profit (loss) | 9901 | -€9,108 | -€3,503 | +€5,605 | +61.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,896 | €2,534 | -€2,362 | -48.2% |
| Recurring financial charges | 65 | €4,896 | €2,534 | -€2,362 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,999 | -€6,037 | +€7,962 | +56.9% |
| Profit (loss) for the period | 9904 | -€13,999 | -€6,037 | +€7,962 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,999 | -€6,037 | +€7,962 | +56.9% |
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 10 October 2026 via checked.be.