BRUNINX DESIGN OPTICS: 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.
BRUNINX DESIGN OPTICS
Largest movements
- Tangible fixed assets -€92,589
down €92,589 (-9.1%), from €1.0m to €925,057
of which Land and buildings: -€74,800
- Receivables within one year +€61,890
up €61,890 (+98.5%), from €62,862 to €124,753
of which Trade receivables: +€59,702
- Cash +€44,685
up €44,685 (+66.3%), from €67,398 to €112,083
mainly Depreciation (+€92,589) and Net result for the year (+€78,206)
- Stocks and contracts +€19,253
up €19,253 (+6.0%), from €321,549 to €340,802
- Debts after one year -€110,661
down €110,661 (-13.3%), from €833,743 to €723,083
- Reserves +€78,206
up €78,206 (+29.0%), from €270,108 to €348,314
- Trade debts +€41,868
up €41,868 (+55.5%), from €75,410 to €117,277
- Short-term financial debts +€28,692
up €28,692 (+154.0%), from €18,626 to €47,318
- Tax, wage and social debts +€17,729
up €17,729 (+54.5%), from €32,517 to €50,245
of which Remuneration and social security: +€10,616
- Gross operating margin +€15,489
up €15,489 (+4.0%), from €386,552 to €402,041
- Staff costs +€9,006
up €9,006 (+5.8%), from €155,741 to €164,747
- Financial charges -€6,248
down €6,248 (-18.1%), from €34,586 to €28,339
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 | €1,495,639 | €1,526,745 | +€31,107 | +2.1% |
| Fixed assets | 21/28 | €1,018,118 | €925,529 | -€92,589 | -9.1% |
| Tangible fixed assets | 22/27 | €1,017,645 | €925,057 | -€92,589 | -9.1% |
| Land and buildings | 22 | €972,400 | €897,600 | -€74,800 | -7.7% |
| Plant, machinery and equipment | 23 | €31,450 | €19,140 | -€12,309 | -39.1% |
| Furniture and vehicles | 24 | €13,796 | €8,317 | -€5,479 | -39.7% |
| Financial fixed assets | 28 | €472 | €472 | = | 0.0% |
| Current assets | 29/58 | €477,521 | €601,216 | +€123,695 | +25.9% |
| Stocks and contracts in progress | 3 | €321,549 | €340,802 | +€19,253 | +6.0% |
| Stocks | 30/36 | €321,549 | €340,802 | +€19,253 | +6.0% |
| Amounts receivable within one year | 40/41 | €62,862 | €124,753 | +€61,890 | +98.5% |
| Trade receivables | 40 | €24,494 | €84,196 | +€59,702 | +243.7% |
| Other amounts receivable | 41 | €38,368 | €40,557 | +€2,188 | +5.7% |
| Cash at bank and in hand | 54/58 | €67,398 | €112,083 | +€44,685 | +66.3% |
| Deferred charges and accrued income | 490/1 | €25,712 | €23,578 | -€2,134 | -8.3% |
| Total equity and liabilities | 10/49 | €1,495,639 | €1,526,745 | +€31,107 | +2.1% |
| Equity | 10/15 | €288,658 | €366,864 | +€78,206 | +27.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €270,108 | €348,314 | +€78,206 | +29.0% |
| Distributable reserves | 133 | €270,108 | €348,314 | +€78,206 | +29.0% |
| Amounts payable | 17/49 | €1,206,981 | €1,159,881 | -€47,099 | -3.9% |
| Amounts payable after more than one year | 17 | €833,743 | €723,083 | -€110,661 | -13.3% |
| Financial debts | 170/4 | €833,743 | €723,083 | -€110,661 | -13.3% |
| Amounts payable within one year | 42/48 | €371,078 | €434,302 | +€63,224 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €118,696 | €110,661 | -€8,035 | -6.8% |
| Financial debts | 43 | €18,626 | €47,318 | +€28,692 | +154.0% |
| Other loans | 439 | €18,626 | €47,318 | +€28,692 | +154.0% |
| Trade debts | 44 | €75,410 | €117,277 | +€41,868 | +55.5% |
| Suppliers | 440/4 | €75,410 | €117,277 | +€41,868 | +55.5% |
| Taxes, remuneration and social security | 45 | €32,517 | €50,245 | +€17,729 | +54.5% |
| Taxes | 450/3 | €4,725 | €11,838 | +€7,112 | +150.5% |
| Remuneration and social security | 454/9 | €27,791 | €38,408 | +€10,616 | +38.2% |
| Other amounts payable | 47/48 | €125,829 | €108,800 | -€17,029 | -13.5% |
| Accrued charges and deferred income | 492/3 | €2,160 | €2,497 | +€337 | +15.6% |
| Remuneration, social security and pensions | 62 | €155,741 | €164,747 | +€9,006 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,937 | €92,589 | -€349 | -0.4% |
| Other operating charges | 640/8 | €8,288 | €8,392 | +€104 | +1.3% |
| Gross operating margin | 9900 | €386,552 | €402,041 | +€15,489 | +4.0% |
| Operating profit (loss) | 9901 | €129,585 | €136,313 | +€6,728 | +5.2% |
| Financial income | 75/76B | €131 | €0 | -€131 | -99.9% |
| Recurring financial income | 75 | €131 | €0 | -€131 | -99.9% |
| Financial charges | 65/66B | €34,586 | €28,339 | -€6,248 | -18.1% |
| Recurring financial charges | 65 | €34,586 | €28,339 | -€6,248 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €95,130 | €107,974 | +€12,844 | +13.5% |
| Income taxes | 67/77 | €27,725 | €29,768 | +€2,043 | +7.4% |
| Profit (loss) for the period | 9904 | €67,405 | €78,206 | +€10,801 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,405 | €78,206 | +€10,801 | +16.0% |
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 7 October 2026 via checked.be.