BRUNI: 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.
BRUNI
Largest movements
- Tangible fixed assets +€185,692
up €185,692 (+1887.9%), from €9,836 to €195,529
of which Furniture and vehicles: +€130,332
- Receivables within one year -€69,582
down €69,582 (-86.1%), from €80,771 to €11,189
of which Other amounts receivable: -€42,853
- Stocks and contracts +€56,000
up €56,000 (+487.0%), from €11,500 to €67,500
- Other debts +€149,851
new in 2025: €149,851
- Trade debts +€46,966
up €46,966 (+128.8%), from €36,455 to €83,420
- Tax, wage and social debts -€11,870
down €11,870 (-66.2%), from €17,929 to €6,059
of which Taxes: -€7,420
- Debts after one year -€10,963
down €10,963 (-28.5%), from €38,503 to €27,540
- Gross operating margin +€8,472
up €8,472 (+374.9%), from €2,260 to €10,732
- Depreciation +€3,171
up €3,171 (+1934.2%), from €164 to €3,335
- Other operating charges +€1,517
up €1,517 (+239.2%), from €634 to €2,152
- Financial charges +€1,216
up €1,216 (+43.2%), from €2,818 to €4,034
- Taxes +€1,061
new in 2025: €1,061
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 | €103,781 | €279,830 | +€176,049 | +169.6% |
| Fixed assets | 21/28 | €9,836 | €195,529 | +€185,692 | +1887.9% |
| Tangible fixed assets | 22/27 | €9,836 | €195,529 | +€185,692 | +1887.9% |
| Plant, machinery and equipment | 23 | €9,836 | €65,197 | +€55,361 | +562.8% |
| Furniture and vehicles | 24 | - | €130,332 | +€130,332 | |
| Current assets | 29/58 | €93,945 | €84,302 | -€9,643 | -10.3% |
| Stocks and contracts in progress | 3 | €11,500 | €67,500 | +€56,000 | +487.0% |
| Stocks | 30/36 | €11,500 | €67,500 | +€56,000 | +487.0% |
| Amounts receivable within one year | 40/41 | €80,771 | €11,189 | -€69,582 | -86.1% |
| Trade receivables | 40 | €36,672 | €9,943 | -€26,729 | -72.9% |
| Other amounts receivable | 41 | €44,099 | €1,246 | -€42,853 | -97.2% |
| Cash at bank and in hand | 54/58 | €1,673 | €3,085 | +€1,411 | +84.3% |
| Deferred charges and accrued income | 490/1 | - | €2,528 | +€2,528 | |
| Total equity and liabilities | 10/49 | €103,781 | €279,830 | +€176,049 | +169.6% |
| Equity | 10/15 | €644 | €796 | +€152 | +23.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,356 | -€1,204 | +€152 | +11.2% |
| Amounts payable | 17/49 | €103,137 | €279,034 | +€175,897 | +170.5% |
| Amounts payable after more than one year | 17 | €38,503 | €27,540 | -€10,963 | -28.5% |
| Financial debts | 170/4 | €38,503 | €27,540 | -€10,963 | -28.5% |
| Amounts payable within one year | 42/48 | €64,634 | €250,294 | +€185,660 | +287.3% |
| Current portion of amounts payable after more than one year | 42 | €10,250 | €10,963 | +€714 | +7.0% |
| Trade debts | 44 | €36,455 | €83,420 | +€46,966 | +128.8% |
| Suppliers | 440/4 | €36,455 | €83,420 | +€46,966 | +128.8% |
| Taxes, remuneration and social security | 45 | €17,929 | €6,059 | -€11,870 | -66.2% |
| Taxes | 450/3 | €13,479 | €6,059 | -€7,420 | -55.0% |
| Remuneration and social security | 454/9 | €4,450 | €0 | -€4,450 | -100.0% |
| Other amounts payable | 47/48 | - | €149,851 | +€149,851 | |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €3,335 | +€3,171 | +1934.2% |
| Other operating charges | 640/8 | €634 | €2,152 | +€1,517 | +239.2% |
| Gross operating margin | 9900 | €2,260 | €10,732 | +€8,472 | +374.9% |
| Operating profit (loss) | 9901 | €1,461 | €5,245 | +€3,784 | +258.9% |
| Financial income | 75/76B | €0 | €2 | +€1 | +521.4% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +521.4% |
| Financial charges | 65/66B | €2,818 | €4,034 | +€1,216 | +43.2% |
| Recurring financial charges | 65 | €2,818 | €4,034 | +€1,216 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,356 | €1,213 | +€2,569 | |
| Income taxes | 67/77 | - | €1,061 | +€1,061 | |
| Profit (loss) for the period | 9904 | -€1,356 | €152 | +€1,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,356 | €152 | +€1,508 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.