BRUNIC: 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.
What changed
BRUNIC
NACE 82.990, Other business support services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€117,344
2024 · €112,902+€4,442
Equity
€2.2m
2024 · €2.1m+€117,344
Cash
€86,302
2024 · €114,817-€28,515
Balance sheet total
€7.3m
2024 · €7.4m-€159,754
Largest movements
Assets
- Tangible fixed assets -€132,475
down €132,475 (-1.8%), from €7.3m to €7.2m
Equity and liabilities
- Debts after one year -€276,629
down €276,629 (-6.9%), from €4.0m to €3.7m
- Profit (loss) carried forward +€193,130
up €193,130 (+25.9%), from €745,129 to €938,259
- Reserves -€75,786
down €75,786 (-5.9%), from €1.3m to €1.2m
of which Tax-exempt reserves: -€75,786
Income statement
- Gross operating margin +€14,977
up €14,977 (+2.8%), from €530,489 to €545,466
- Financial charges +€7,215
up €7,215 (+8.8%), from €81,673 to €88,888
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.
Result 2024
€112,902
Gross operating margin
+€14,977
Depreciation
-€5,398
Other operating charges
-€360
Financial income
+€1
Financial charges
-€7,215
Taxes
+€2,438
Result 2025
€117,344
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.
From operations
+€378,539
Investment
-€146,939
Financing
-€260,115
Cash 2024
€114,817
From operations (derived)
+€378,539
Net result for the year
+€117,344
Depreciation
+€279,414
Receivables within one year
-€1,236
Provisions
-€26,229
Trade debts
-€2,980
Tax, wage and social debts
-€12,438
Other debts
+€18,730
Accrued charges and deferred income
+€5,934
Investment (derived)
-€146,939
Investment in fixed assets (net)
-€146,939
Financing
-€260,115
Debts after one year
-€276,629
Current portion of long-term debt
+€16,514
Cash 2025
€86,302
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,418,524 | €7,258,770 | -€159,754 | -2.2% |
| Fixed assets | 21/28 | €7,294,886 | €7,162,411 | -€132,475 | -1.8% |
| Tangible fixed assets | 22/27 | €7,294,886 | €7,162,411 | -€132,475 | -1.8% |
| Land and buildings | 22 | €7,294,886 | €7,162,411 | -€132,475 | -1.8% |
| Current assets | 29/58 | €123,638 | €96,359 | -€27,279 | -22.1% |
| Amounts receivable within one year | 40/41 | €8,821 | €10,057 | +€1,236 | +14.0% |
| Trade receivables | 40 | €8,755 | €8,321 | -€434 | -5.0% |
| Other amounts receivable | 41 | €66 | €1,736 | +€1,670 | +2531.4% |
| Cash at bank and in hand | 54/58 | €114,817 | €86,302 | -€28,515 | -24.8% |
| Total equity and liabilities | 10/49 | €7,418,524 | €7,258,770 | -€159,754 | -2.2% |
| Equity | 10/15 | €2,095,514 | €2,212,858 | +€117,344 | +5.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,275,385 | €1,199,599 | -€75,786 | -5.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,267,885 | €1,192,099 | -€75,786 | -6.0% |
| Profit (loss) carried forward | 14 | €745,129 | €938,259 | +€193,130 | +25.9% |
| Provisions and deferred taxes | 16 | €427,464 | €401,235 | -€26,229 | -6.1% |
| Deferred taxes | 168 | €427,464 | €401,235 | -€26,229 | -6.1% |
| Amounts payable | 17/49 | €4,895,546 | €4,644,676 | -€250,869 | -5.1% |
| Amounts payable after more than one year | 17 | €4,010,250 | €3,733,621 | -€276,629 | -6.9% |
| Financial debts | 170/4 | €4,010,250 | €3,733,621 | -€276,629 | -6.9% |
| Amounts payable within one year | 42/48 | €812,834 | €832,659 | +€19,825 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €396,382 | €412,896 | +€16,514 | +4.2% |
| Trade debts | 44 | €8,607 | €5,627 | -€2,980 | -34.6% |
| Suppliers | 440/4 | €8,607 | €5,627 | -€2,980 | -34.6% |
| Taxes, remuneration and social security | 45 | €12,896 | €458 | -€12,438 | -96.4% |
| Taxes | 450/3 | €12,896 | €458 | -€12,438 | -96.4% |
| Other amounts payable | 47/48 | €394,949 | €413,679 | +€18,730 | +4.7% |
| Accrued charges and deferred income | 492/3 | €72,462 | €78,396 | +€5,934 | +8.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274,016 | €279,414 | +€5,398 | +2.0% |
| Other operating charges | 640/8 | €25,231 | €25,591 | +€360 | +1.4% |
| Gross operating margin | 9900 | €530,489 | €545,466 | +€14,977 | +2.8% |
| Operating profit (loss) | 9901 | €231,242 | €240,461 | +€9,219 | +4.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €81,673 | €88,888 | +€7,215 | +8.8% |
| Recurring financial charges | 65 | €81,673 | €88,888 | +€7,215 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €149,569 | €151,573 | +€2,005 | +1.3% |
| Transfer from deferred taxes | 780 | €26,229 | €26,229 | -€0 | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €62,896 | €60,458 | -€2,438 | -3.9% |
| Profit (loss) for the period | 9904 | €112,902 | €117,344 | +€4,442 | +3.9% |
| Transfer from tax-exempt reserves | 789 | €75,786 | €75,786 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €188,687 | €193,130 | +€4,442 | +2.4% |
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 9 October 2026 via checked.be.