BRUNOPA: 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.
BRUNOPA
Largest movements
- Tangible fixed assets -€25,336
down €25,336 (-6.6%), from €385,256 to €359,920
of which Land and buildings: -€19,723
- Debts after one year -€16,451
down €16,451 (-18.6%), from €88,220 to €71,768
- Profit (loss) carried forward -€9,379
down €9,379 (-3.0%), from -€315,476 to -€324,855
- Gross operating margin +€2,395
up €2,395 (+11.3%), from €21,185 to €23,580
- Financial charges -€675
down €675 (-11.5%), from €5,849 to €5,173
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 | €390,058 | €360,702 | -€29,357 | -7.5% |
| Fixed assets | 21/28 | €385,256 | €359,920 | -€25,336 | -6.6% |
| Tangible fixed assets | 22/27 | €385,256 | €359,920 | -€25,336 | -6.6% |
| Land and buildings | 22 | €368,034 | €348,311 | -€19,723 | -5.4% |
| Furniture and vehicles | 24 | €17,222 | €11,609 | -€5,612 | -32.6% |
| Current assets | 29/58 | €4,802 | €782 | -€4,021 | -83.7% |
| Cash at bank and in hand | 54/58 | €1,275 | €64 | -€1,211 | -95.0% |
| Deferred charges and accrued income | 490/1 | €3,527 | €717 | -€2,810 | -79.7% |
| Total equity and liabilities | 10/49 | €390,058 | €360,702 | -€29,357 | -7.5% |
| Equity | 10/15 | €189,524 | €180,145 | -€9,379 | -4.9% |
| Contributions | 10/11 | €505,000 | €505,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€315,476 | -€324,855 | -€9,379 | -3.0% |
| Amounts payable | 17/49 | €200,534 | €180,557 | -€19,978 | -10.0% |
| Amounts payable after more than one year | 17 | €88,220 | €71,768 | -€16,451 | -18.6% |
| Financial debts | 170/4 | €88,220 | €71,768 | -€16,451 | -18.6% |
| Amounts payable within one year | 42/48 | €112,314 | €108,788 | -€3,526 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €15,710 | €16,451 | +€742 | +4.7% |
| Trade debts | 44 | €5,199 | €4,378 | -€821 | -15.8% |
| Suppliers | 440/4 | €5,199 | €4,378 | -€821 | -15.8% |
| Taxes, remuneration and social security | 45 | €297 | €528 | +€232 | +78.1% |
| Taxes | 450/3 | €297 | €528 | +€232 | +78.1% |
| Other amounts payable | 47/48 | €91,109 | €87,431 | -€3,678 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,336 | €25,336 | = | 0.0% |
| Other operating charges | 640/8 | €2,149 | €2,218 | +€69 | +3.2% |
| Gross operating margin | 9900 | €21,185 | €23,580 | +€2,395 | +11.3% |
| Operating profit (loss) | 9901 | -€6,300 | -€3,974 | +€2,326 | +36.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,849 | €5,173 | -€675 | -11.5% |
| Recurring financial charges | 65 | €5,849 | €5,173 | -€675 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,148 | -€9,147 | +€3,001 | +24.7% |
| Income taxes | 67/77 | €297 | €232 | -€65 | -21.9% |
| Profit (loss) for the period | 9904 | -€12,445 | -€9,379 | +€3,066 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,445 | -€9,379 | +€3,066 | +24.6% |
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 30 September 2026 via checked.be.