BRUPAS: 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.
BRUPAS
Largest movements
- Receivables within one year -€579,013
down €579,013 (-64.0%), from €904,368 to €325,356
- Cash -€129,717
down €129,717 (-35.9%), from €360,868 to €231,151
mainly Other debts (-€908,005)
- Other debts -€908,005
down €908,005 (-94.8%), from €958,005 to €50,000
- Reserves +€196,307
up €196,307 (+27.2%), from €722,074 to €918,381
of which Distributable reserves: +€196,307
- Financial income -€898,797
down €898,797 (-100.0%), from €898,797 to €0
- Gross operating margin -€14,816
down €14,816 (-5.3%), from €282,074 to €267,258
- Taxes -€3,993
down €3,993 (-5.8%), from €69,428 to €65,436
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 | €1,810,602 | €1,101,872 | -€708,730 | -39.1% |
| Fixed assets | 21/28 | €545,366 | €545,366 | = | 0.0% |
| Financial fixed assets | 28 | €545,366 | €545,366 | = | 0.0% |
| Current assets | 29/58 | €1,265,236 | €556,506 | -€708,730 | -56.0% |
| Amounts receivable within one year | 40/41 | €904,368 | €325,356 | -€579,013 | -64.0% |
| Other amounts receivable | 41 | €904,368 | €325,356 | -€579,013 | -64.0% |
| Cash at bank and in hand | 54/58 | €360,868 | €231,151 | -€129,717 | -35.9% |
| Total equity and liabilities | 10/49 | €1,810,602 | €1,101,872 | -€708,730 | -39.1% |
| Equity | 10/15 | €796,442 | €992,749 | +€196,307 | +24.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €722,074 | €918,381 | +€196,307 | +27.2% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €714,637 | €910,944 | +€196,307 | +27.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,014,160 | €109,123 | -€905,037 | -89.2% |
| Amounts payable within one year | 42/48 | €1,014,160 | €109,123 | -€905,037 | -89.2% |
| Financial debts | 43 | €25,011 | €25,011 | = | 0.0% |
| Credit institutions | 430/8 | - | €25,011 | +€25,011 | |
| Other loans | 439 | €25,011 | - | -€25,011 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €31,144 | €34,112 | +€2,968 | +9.5% |
| Taxes | 450/3 | €31,144 | €34,112 | +€2,968 | +9.5% |
| Other amounts payable | 47/48 | €958,005 | €50,000 | -€908,005 | -94.8% |
| Other operating charges | 640/8 | €728 | €126 | -€602 | -82.7% |
| Gross operating margin | 9900 | €282,074 | €267,258 | -€14,816 | -5.3% |
| Operating profit (loss) | 9901 | €281,346 | €267,132 | -€14,214 | -5.1% |
| Financial income | 75/76B | €898,797 | €0 | -€898,797 | -100.0% |
| Recurring financial income | 75 | €898,797 | €0 | -€898,797 | -100.0% |
| Financial charges | 65/66B | €3,632 | €5,389 | +€1,756 | +48.4% |
| Recurring financial charges | 65 | €3,632 | €5,389 | +€1,756 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €1,176,511 | €261,743 | -€914,768 | -77.8% |
| Income taxes | 67/77 | €69,428 | €65,436 | -€3,993 | -5.8% |
| Profit (loss) for the period | 9904 | €1,107,082 | €196,307 | -€910,775 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,107,082 | €196,307 | -€910,775 | -82.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.