BRUOCSELLA: 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
BRUOCSELLA
NACE 68.121, Development of residential building projects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€553,893
2024 · -€542,824-€11,069
Equity
€3.3m
2024 · €3.9m-€553,893
Cash
€94,160
2024 · €59,108+€35,052
Balance sheet total
€12.5m
2024 · €8.8m+€3.6m
Largest movements
Assets
- Receivables within one year +€4.5m
up €4.5m (+143.8%), from €3.1m to €7.6m
of which Other amounts receivable: +€5.0m
- Tangible fixed assets -€562,212
down €562,212 (-11.8%), from €4.8m to €4.2m
of which Other tangible fixed assets: -€283,510
- Stocks and contracts -€257,856
down €257,856 (-51.3%), from €502,226 to €244,370
Equity and liabilities
- Debts after one year +€3.9m
up €3.9m (+120.7%), from €3.3m to €7.2m
- Profit (loss) carried forward -€553,893
down €553,893 (-20.5%), from -€2.7m to -€3.3m
- Current portion of long-term debt +€267,967
up €267,967 (+41.9%), from €639,231 to €907,198
Income statement
- Turnover -€2.5m
down €2.5m (-89.9%), from €2.7m to €277,516
- Goods and materials -€2.2m
down €2.2m (-87.1%), from €2.6m to €330,970
of which Change in stocks: decrease (increase): -€1.9m
- Other operating income +€223,241
up €223,241 (+20.9%), from €1.1m to €1.3m
- Financial income +€205,660
up €205,660 (+457.9%), from €44,909 to €250,569
- Financial charges +€84,808
up €84,808 (+66.5%), from €127,518 to €212,325
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
-€542,824
Turnover
-€2.5m
Other operating income
+€223,241
Goods and materials
+€2.2m
Services and other goods
+€82,569
Staff costs
-€49,690
Depreciation
+€2,629
Write-downs
-€1,223
Other operating charges
-€1,357
Other operating items
-€162,491
Financial income
+€205,660
Financial charges
-€84,808
Result 2025
-€553,893
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
-€4.1m
Investment
-€51,431
Financing
+€4.2m
Cash 2024
€59,108
From operations (derived)
-€4.1m
Net result for the year
-€553,893
Depreciation
+€613,643
Stocks and contracts
+€257,856
Receivables within one year
-€4.5m
Deferred charges and accrued income
+€71,532
Trade debts
-€42,101
Smaller working-capital items
-€2,909
Investment (derived)
-€51,431
Investment in fixed assets (net)
-€51,431
Financing
+€4.2m
Debts after one year
+€3.9m
Current portion of long-term debt
+€267,967
Cash 2025
€94,160
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,840,810 | €12,458,845 | +€3.6m | +40.9% |
| Fixed assets | 21/28 | €4,784,663 | €4,222,451 | -€562,212 | -11.8% |
| Tangible fixed assets | 22/27 | €4,784,363 | €4,222,151 | -€562,212 | -11.8% |
| Plant, machinery and equipment | 23 | €5,950 | €0 | -€5,950 | -100.0% |
| Furniture and vehicles | 24 | €39,008 | €15,623 | -€23,384 | -59.9% |
| Leasing and similar rights | 25 | €2,020,131 | €1,766,798 | -€253,333 | -12.5% |
| Other tangible fixed assets | 26 | €2,719,275 | €2,435,765 | -€283,510 | -10.4% |
| Assets under construction and advance payments | 27 | - | €3,964 | +€3,964 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Other financial fixed assets | 284/8 | €300 | €300 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €4,056,147 | €8,236,394 | +€4.2m | +103.1% |
| Stocks and contracts in progress | 3 | €502,226 | €244,370 | -€257,856 | -51.3% |
| Stocks | 30/36 | €502,226 | €244,370 | -€257,856 | -51.3% |
| Property held for sale | 35 | €502,226 | €244,370 | -€257,856 | -51.3% |
| Amounts receivable within one year | 40/41 | €3,111,994 | €7,586,577 | +€4.5m | +143.8% |
| Trade receivables | 40 | €1,116,609 | €592,507 | -€524,102 | -46.9% |
| Other amounts receivable | 41 | €1,995,384 | €6,994,070 | +€5.0m | +250.5% |
| Cash at bank and in hand | 54/58 | €59,108 | €94,160 | +€35,052 | +59.3% |
| Deferred charges and accrued income | 490/1 | €382,819 | €311,287 | -€71,532 | -18.7% |
| Total equity and liabilities | 10/49 | €8,840,810 | €12,458,845 | +€3.6m | +40.9% |
| Equity | 10/15 | €3,880,502 | €3,326,609 | -€553,893 | -14.3% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Issued capital | 100 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €3,582,336 | €3,582,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €87,000 | €87,000 | = | 0.0% |
| Legal reserve | 130 | €87,000 | €87,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,495,336 | €3,495,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,701,834 | -€3,255,727 | -€553,893 | -20.5% |
| Provisions and deferred taxes | 16 | €251,834 | €251,834 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €251,834 | €251,834 | = | 0.0% |
| Other liabilities and charges | 164/5 | €251,834 | €251,834 | = | 0.0% |
| Amounts payable | 17/49 | €4,708,474 | €8,880,402 | +€4.2m | +88.6% |
| Amounts payable after more than one year | 17 | €3,271,813 | €7,220,785 | +€3.9m | +120.7% |
| Financial debts | 170/4 | €3,271,813 | €7,220,785 | +€3.9m | +120.7% |
| Leasing and similar obligations | 172 | €1,965,974 | €1,707,453 | -€258,521 | -13.1% |
| Credit institutions | 173 | €1,305,839 | €5,513,332 | +€4.2m | +322.2% |
| Amounts payable within one year | 42/48 | €1,431,057 | €1,654,013 | +€222,956 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €639,231 | €907,198 | +€267,967 | +41.9% |
| Trade debts | 44 | €475,602 | €433,501 | -€42,101 | -8.9% |
| Suppliers | 440/4 | €475,602 | €433,501 | -€42,101 | -8.9% |
| Taxes, remuneration and social security | 45 | €41,845 | €38,935 | -€2,909 | -7.0% |
| Taxes | 450/3 | €39,223 | €21,594 | -€17,629 | -44.9% |
| Remuneration and social security | 454/9 | €2,622 | €17,342 | +€14,720 | +561.4% |
| Other amounts payable | 47/48 | €274,379 | €274,379 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,604 | €5,604 | +€0 | 0.0% |
| Operating income | 70/76A | €3,974,251 | €1,566,464 | -€2.4m | -60.6% |
| Turnover | 70 | €2,744,646 | €277,516 | -€2.5m | -89.9% |
| Other operating income | 74 | €1,065,706 | €1,288,947 | +€223,241 | +20.9% |
| Non-recurring operating income | 76A | €163,898 | €0 | -€163,898 | -100.0% |
| Operating charges | 60/66A | €4,434,466 | €2,158,600 | -€2.3m | -51.3% |
| Goods for resale, raw materials and consumables | 60 | €2,572,500 | €330,970 | -€2.2m | -87.1% |
| Purchases | 600/8 | €416,068 | €73,114 | -€342,954 | -82.4% |
| Change in stocks: decrease (increase) | 609 | €2,156,432 | €257,856 | -€1.9m | -88.0% |
| Services and other goods | 61 | €1,082,572 | €1,000,003 | -€82,569 | -7.6% |
| Remuneration, social security and pensions | 62 | €61,512 | €111,202 | +€49,690 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616,273 | €613,643 | -€2,629 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,037 | €5,259 | +€1,223 | +30.3% |
| Other operating charges | 640/8 | €96,165 | €97,522 | +€1,357 | +1.4% |
| Non-recurring operating charges | 66A | €1,408 | €0 | -€1,408 | -100.0% |
| Operating profit (loss) | 9901 | -€460,215 | -€592,136 | -€131,921 | -28.7% |
| Financial income | 75/76B | €44,909 | €250,569 | +€205,660 | +457.9% |
| Recurring financial income | 75 | €44,909 | €250,569 | +€205,660 | +457.9% |
| Income from current assets | 751 | €44,909 | €250,569 | +€205,660 | +457.9% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €127,518 | €212,325 | +€84,808 | +66.5% |
| Recurring financial charges | 65 | €127,518 | €212,325 | +€84,808 | +66.5% |
| Debt charges | 650 | €116,653 | €199,091 | +€82,438 | +70.7% |
| Other financial charges | 652/9 | €10,864 | €13,234 | +€2,370 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | -€542,824 | -€553,893 | -€11,069 | -2.0% |
| Profit (loss) for the period | 9904 | -€542,824 | -€553,893 | -€11,069 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€542,824 | -€553,893 | -€11,069 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.