Bruno Optiek: what changed
Bruno Optiek
Largest movements
- Receivables within one year -€20,305
down €20,305 (-37.9%), from €53,530 to €33,225
of which Trade receivables: -€22,308
- Cash +€8,912
up €8,912 (+19.4%), from €46,033 to €54,945
mainly Receivables within one year (+€20,305) and Receivables after one year (+€5,000)
- Receivables after one year -€5,000
down €5,000 (-20.8%), from €24,000 to €19,000
- Tangible fixed assets +€4,575
up €4,575 (+64.6%), from €7,086 to €11,661
of which Furniture and vehicles: +€4,737
- Deferred charges and accrued income -€1,662
down €1,662 (-33.6%), from €4,945 to €3,283
- Tax, wage and social debts -€5,207
down €5,207 (-31.5%), from €16,512 to €11,305
of which Taxes: -€3,543
- Reserves -€5,000
down €5,000 (-11.0%), from €45,555 to €40,555
of which Distributable reserves: -€5,000
- Profit (loss) carried forward -€1,623
down €1,623, from €143 to -€1,481
- Financial charges +€3,014
up €3,014 (+651%), from €463 to €3,478
- Gross operating margin +€3,004
up €3,004 (+12.3%), from €24,327 to €27,331
- Taxes -€1,774
down €1,774 (-66.7%), from €2,658 to €884
- Staff costs +€1,376
up €1,376 (+6.5%), from €21,169 to €22,544
- Depreciation +€1,129
up €1,129 (+69.1%), from €1,634 to €2,763
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,780 | €122,301 | -€13,479 | -9.9% |
| Fixed assets | 21/28 | €7,273 | €11,848 | +€4,575 | +62.9% |
| Tangible fixed assets | 22/27 | €7,086 | €11,661 | +€4,575 | +64.6% |
| Furniture and vehicles | 24 | €4,337 | €9,074 | +€4,737 | +109% |
| Other tangible fixed assets | 26 | €2,749 | €2,587 | -€162 | -5.9% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €128,507 | €110,453 | -€18,054 | -14.0% |
| Amounts receivable after more than one year | 29 | €24,000 | €19,000 | -€5,000 | -20.8% |
| Trade receivables | 290 | €24,000 | €19,000 | -€5,000 | -20.8% |
| Amounts receivable within one year | 40/41 | €53,530 | €33,225 | -€20,305 | -37.9% |
| Trade receivables | 40 | €53,142 | €30,834 | -€22,308 | -42.0% |
| Other amounts receivable | 41 | €388 | €2,391 | +€2,003 | +516% |
| Cash at bank and in hand | 54/58 | €46,033 | €54,945 | +€8,912 | +19.4% |
| Deferred charges and accrued income | 490/1 | €4,945 | €3,283 | -€1,662 | -33.6% |
| Total equity and liabilities | 10/49 | €135,780 | €122,301 | -€13,479 | -9.9% |
| Equity | 10/15 | €55,365 | €48,742 | -€6,623 | -12.0% |
| Contributions | 10/11 | €9,668 | €9,668 | = | 0.0% |
| Reserves | 13 | €45,555 | €40,555 | -€5,000 | -11.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €43,700 | €38,700 | -€5,000 | -11.4% |
| Profit (loss) carried forward | 14 | €143 | -€1,481 | -€1,623 | |
| Provisions and deferred taxes | 16 | €24,728 | €24,728 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,728 | €24,728 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,728 | €24,728 | = | 0.0% |
| Amounts payable | 17/49 | €55,687 | €48,831 | -€6,856 | -12.3% |
| Amounts payable within one year | 42/48 | €52,690 | €45,782 | -€6,909 | -13.1% |
| Trade debts | 44 | €33,516 | €33,167 | -€349 | -1.0% |
| Suppliers | 440/4 | €33,516 | €33,167 | -€349 | -1.0% |
| Taxes, remuneration and social security | 45 | €16,512 | €11,305 | -€5,207 | -31.5% |
| Taxes | 450/3 | €10,063 | €6,520 | -€3,543 | -35.2% |
| Remuneration and social security | 454/9 | €6,449 | €4,785 | -€1,664 | -25.8% |
| Other amounts payable | 47/48 | €2,662 | €1,309 | -€1,353 | -50.8% |
| Accrued charges and deferred income | 492/3 | €2,997 | €3,049 | +€53 | +1.8% |
| Remuneration, social security and pensions | 62 | €21,169 | €22,544 | +€1,376 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,634 | €2,763 | +€1,129 | +69.1% |
| Other operating charges | 640/8 | €180 | €544 | +€364 | +202% |
| Gross operating margin | 9900 | €24,327 | €27,331 | +€3,004 | +12.3% |
| Operating profit (loss) | 9901 | €1,343 | €1,480 | +€136 | +10.1% |
| Financial income | 75/76B | €1,452 | €1,259 | -€193 | -13.3% |
| Recurring financial income | 75 | €1,452 | €1,259 | -€193 | -13.3% |
| Financial charges | 65/66B | €463 | €3,478 | +€3,014 | +651% |
| Recurring financial charges | 65 | €463 | €3,478 | +€3,014 | +651% |
| Profit (loss) for the period before taxes | 9903 | €2,332 | -€739 | -€3,071 | |
| Income taxes | 67/77 | €2,658 | €884 | -€1,774 | -66.7% |
| Profit (loss) for the period | 9904 | -€326 | -€1,623 | -€1,297 | -398% |
| Profit (loss) for the period to be appropriated | 9905 | -€326 | -€1,623 | -€1,297 | -398% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.