BRUNIS: 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.
BRUNIS
Largest movements
- Cash +€333,571
up €333,571 (+90.2%), from €369,956 to €703,527
mainly Current investments (+€300,000) and Net result for the year (+€50,284)
- Current investments -€300,000
down €300,000 (-60.1%), from €499,000 to €199,000
- Tangible fixed assets -€18,157
down €18,157 (-35.5%), from €51,212 to €33,055
of which Other tangible fixed assets: -€13,802
- Reserves +€16,640
up €16,640 (+3.9%), from €424,996 to €441,636
- Trade debts -€10,335
down €10,335 (-19.2%), from €53,934 to €43,599
- Gross operating margin -€103,903
down €103,903 (-21.3%), from €487,480 to €383,577
- Staff costs -€77,319
down €77,319 (-22.6%), from €342,256 to €264,937
- Taxes -€9,952
down €9,952 (-32.5%), from €30,628 to €20,677
- Financial income -€8,248
down €8,248 (-70.9%), from €11,637 to €3,388
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 | €980,194 | €990,576 | +€10,382 | +1.1% |
| Fixed assets | 21/28 | €51,212 | €33,055 | -€18,157 | -35.5% |
| Tangible fixed assets | 22/27 | €51,212 | €33,055 | -€18,157 | -35.5% |
| Land and buildings | 22 | €15,600 | €15,600 | = | 0.0% |
| Plant, machinery and equipment | 23 | €457 | €0 | -€457 | -100% |
| Furniture and vehicles | 24 | €7,873 | €3,975 | -€3,898 | -49.5% |
| Other tangible fixed assets | 26 | €27,281 | €13,480 | -€13,802 | -50.6% |
| Current assets | 29/58 | €928,982 | €957,521 | +€28,539 | +3.1% |
| Stocks and contracts in progress | 3 | €36,146 | €32,071 | -€4,075 | -11.3% |
| Stocks | 30/36 | €36,146 | €32,071 | -€4,075 | -11.3% |
| Amounts receivable within one year | 40/41 | €10,832 | €6,347 | -€4,486 | -41.4% |
| Trade receivables | 40 | €1,966 | €1,246 | -€720 | -36.6% |
| Other amounts receivable | 41 | €8,866 | €5,101 | -€3,765 | -42.5% |
| Current investments | 50/53 | €499,000 | €199,000 | -€300,000 | -60.1% |
| Cash at bank and in hand | 54/58 | €369,956 | €703,527 | +€333,571 | +90.2% |
| Deferred charges and accrued income | 490/1 | €13,047 | €16,577 | +€3,529 | +27.0% |
| Total equity and liabilities | 10/49 | €980,194 | €990,576 | +€10,382 | +1.1% |
| Equity | 10/15 | €443,596 | €460,236 | +€16,640 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €424,996 | €441,636 | +€16,640 | +3.9% |
| Distributable reserves | 133 | €424,996 | €441,636 | +€16,640 | +3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €536,598 | €530,340 | -€6,258 | -1.2% |
| Amounts payable within one year | 42/48 | €509,839 | €503,825 | -€6,014 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €53,934 | €43,599 | -€10,335 | -19.2% |
| Suppliers | 440/4 | €53,934 | €43,599 | -€10,335 | -19.2% |
| Advances received on contracts in progress | 46 | €550 | €770 | +€220 | +40.0% |
| Taxes, remuneration and social security | 45 | €45,283 | €50,410 | +€5,127 | +11.3% |
| Taxes | 450/3 | €16,076 | €17,376 | +€1,300 | +8.1% |
| Remuneration and social security | 454/9 | €29,207 | €33,034 | +€3,827 | +13.1% |
| Other amounts payable | 47/48 | €410,072 | €409,046 | -€1,026 | -0.3% |
| Accrued charges and deferred income | 492/3 | €26,758 | €26,515 | -€244 | -0.9% |
| Remuneration, social security and pensions | 62 | €342,256 | €264,937 | -€77,319 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,739 | €18,157 | -€2,583 | -12.5% |
| Other operating charges | 640/8 | €3,140 | €3,233 | +€92 | +2.9% |
| Gross operating margin | 9900 | €487,480 | €383,577 | -€103,903 | -21.3% |
| Operating profit (loss) | 9901 | €121,344 | €97,250 | -€24,094 | -19.9% |
| Financial income | 75/76B | €11,637 | €3,388 | -€8,248 | -70.9% |
| Recurring financial income | 75 | €11,637 | €3,388 | -€8,248 | -70.9% |
| Financial charges | 65/66B | €27,855 | €29,677 | +€1,822 | +6.5% |
| Recurring financial charges | 65 | €27,855 | €29,677 | +€1,822 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €105,125 | €70,961 | -€34,164 | -32.5% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €30,628 | €20,677 | -€9,952 | -32.5% |
| Profit (loss) for the period | 9904 | €74,497 | €50,284 | -€24,213 | -32.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €74,497 | €50,284 | -€24,213 | -32.5% |
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 17 October 2026 via checked.be.