BRUNEAU TECHNICS: 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.
BRUNEAU TECHNICS
Largest movements
- Current investments -€103,246
down €103,246 (-97.5%), from €105,925 to €2,679
- Receivables within one year +€27,406
up €27,406 (+64.7%), from €42,378 to €69,784
of which Other amounts receivable: +€40,695
- Tangible fixed assets -€7,911
down €7,911 (-87.3%), from €9,059 to €1,148
- Cash +€7,382
up €7,382 (+24.3%), from €30,327 to €37,709
mainly Current investments (+€103,246) and Depreciation (+€8,590)
- Reserves -€31,534
down €31,534 (-41.9%), from €75,226 to €43,692
- Other debts -€26,452
down €26,452 (-52.7%), from €50,202 to €23,750
- Current portion of long-term debt -€8,367
no longer reported in 2025 (was €8,367)
- Tax, wage and social debts -€5,620
down €5,620 (-17.2%), from €32,629 to €27,009
of which Taxes: -€8,318
- Trade debts -€4,656
down €4,656 (-43.5%), from €10,700 to €6,044
- Financial charges +€99,247
up €99,247 (+2,273%), from €4,366 to €103,613
of which Non-recurring financial charges: +€103,246
- Gross operating margin +€44,787
up €44,787 (+20.1%), from €222,495 to €267,282
- Taxes +€9,156
up €9,156 (+42.1%), from €21,763 to €30,919
- Staff costs -€3,887
down €3,887 (-2.9%), from €132,907 to €129,020
- Depreciation -€2,942
down €2,942 (-25.5%), from €11,532 to €8,590
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.
Derived cash bridge
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 | €189,525 | €112,896 | -€76,629 | -40.4% |
| Fixed assets | 21/28 | €9,095 | €1,185 | -€7,911 | -87.0% |
| Tangible fixed assets | 22/27 | €9,059 | €1,148 | -€7,911 | -87.3% |
| Furniture and vehicles | 24 | €9,059 | €1,148 | -€7,911 | -87.3% |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €180,430 | €111,711 | -€68,718 | -38.1% |
| Amounts receivable within one year | 40/41 | €42,378 | €69,784 | +€27,406 | +64.7% |
| Trade receivables | 40 | €40,142 | €26,853 | -€13,289 | -33.1% |
| Other amounts receivable | 41 | €2,237 | €42,931 | +€40,695 | +1,819% |
| Current investments | 50/53 | €105,925 | €2,679 | -€103,246 | -97.5% |
| Cash at bank and in hand | 54/58 | €30,327 | €37,709 | +€7,382 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,799 | €1,539 | -€260 | -14.5% |
| Total equity and liabilities | 10/49 | €189,525 | €112,896 | -€76,629 | -40.4% |
| Equity | 10/15 | €87,626 | €56,092 | -€31,534 | -36.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €75,226 | €43,692 | -€31,534 | -41.9% |
| Distributable reserves | 133 | €75,226 | €43,692 | -€31,534 | -41.9% |
| Amounts payable | 17/49 | €101,899 | €56,803 | -€45,096 | -44.3% |
| Amounts payable within one year | 42/48 | €101,899 | €56,803 | -€45,096 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €8,367 | - | -€8,367 | |
| Trade debts | 44 | €10,700 | €6,044 | -€4,656 | -43.5% |
| Suppliers | 440/4 | €10,700 | €6,044 | -€4,656 | -43.5% |
| Taxes, remuneration and social security | 45 | €32,629 | €27,009 | -€5,620 | -17.2% |
| Taxes | 450/3 | €10,700 | €2,382 | -€8,318 | -77.7% |
| Remuneration and social security | 454/9 | €21,930 | €24,628 | +€2,698 | +12.3% |
| Other amounts payable | 47/48 | €50,202 | €23,750 | -€26,452 | -52.7% |
| Non-recurring operating income | 76A | €178 | €47 | -€131 | -73.5% |
| Remuneration, social security and pensions | 62 | €132,907 | €129,020 | -€3,887 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,532 | €8,590 | -€2,942 | -25.5% |
| Other operating charges | 640/8 | €997 | €1,040 | +€42 | +4.2% |
| Non-recurring operating charges | 66A | €40 | €634 | +€594 | +1,482% |
| Gross operating margin | 9900 | €222,495 | €267,282 | +€44,787 | +20.1% |
| Operating profit (loss) | 9901 | €77,019 | €127,998 | +€50,979 | +66.2% |
| Financial charges | 65/66B | €4,366 | €103,613 | +€99,247 | +2,273% |
| Recurring financial charges | 65 | €4,366 | €366 | -€4,000 | -91.6% |
| Non-recurring financial charges | 66B | - | €103,246 | +€103,246 | |
| Profit (loss) for the period before taxes | 9903 | €72,653 | €24,385 | -€48,268 | -66.4% |
| Income taxes | 67/77 | €21,763 | €30,919 | +€9,156 | +42.1% |
| Profit (loss) for the period | 9904 | €50,890 | -€6,534 | -€57,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,890 | -€6,534 | -€57,424 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.