BRUPLUS: 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.
BRUPLUS
Largest movements
- Receivables within one year -€54,671
down €54,671 (-99.3%), from €55,055 to €384
of which Trade receivables: -€55,031
- Deferred charges and accrued income -€24,000
no longer reported in 2024 (was €24,000)
- Cash +€4,577
up €4,577 (+38.5%), from €11,893 to €16,470
mainly Receivables within one year (+€54,671) and Deferred charges and accrued income (+€24,000)
- Tangible fixed assets -€2,578
no longer reported in 2024 (was €2,578)
- Other debts -€69,389
down €69,389 (-81.6%), from €85,001 to €15,612
- Trade debts -€12,230
no longer reported in 2024 (was €12,230)
- Profit (loss) carried forward +€11,463
up €11,463 (+37.4%), from -€30,681 to -€19,218
- Tax, wage and social debts -€6,516
no longer reported in 2024 (was €6,516)
- Other operating charges -€12,965
down €12,965 (-99.5%), from €13,034 to €69
- Gross operating margin +€9,679
up €9,679 (+504.1%), from €1,920 to €11,599
- Depreciation -€2,571
no longer reported in 2024 (was €2,571)
- Financial income -€826
down €826 (-97.7%), from €845 to €20
- Financial charges -€796
down €796 (-90.2%), from €883 to €87
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,526 | €16,854 | -€76,672 | -82.0% |
| Fixed assets | 21/28 | €2,578 | - | -€2,578 | |
| Tangible fixed assets | 22/27 | €2,578 | - | -€2,578 | |
| Furniture and vehicles | 24 | €2,578 | - | -€2,578 | |
| Current assets | 29/58 | €90,948 | €16,854 | -€74,094 | -81.5% |
| Amounts receivable within one year | 40/41 | €55,055 | €384 | -€54,671 | -99.3% |
| Trade receivables | 40 | €55,055 | €24 | -€55,031 | -100.0% |
| Other amounts receivable | 41 | - | €360 | +€360 | |
| Cash at bank and in hand | 54/58 | €11,893 | €16,470 | +€4,577 | +38.5% |
| Deferred charges and accrued income | 490/1 | €24,000 | - | -€24,000 | |
| Total equity and liabilities | 10/49 | €93,526 | €16,854 | -€76,672 | -82.0% |
| Equity | 10/15 | -€10,221 | €1,242 | +€11,463 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,681 | -€19,218 | +€11,463 | +37.4% |
| Amounts payable | 17/49 | €103,747 | €15,612 | -€88,135 | -85.0% |
| Amounts payable within one year | 42/48 | €103,747 | €15,612 | -€88,135 | -85.0% |
| Trade debts | 44 | €12,230 | - | -€12,230 | |
| Suppliers | 440/4 | €12,230 | - | -€12,230 | |
| Taxes, remuneration and social security | 45 | €6,516 | - | -€6,516 | |
| Taxes | 450/3 | €6,516 | - | -€6,516 | |
| Other amounts payable | 47/48 | €85,001 | €15,612 | -€69,389 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,571 | - | -€2,571 | |
| Other operating charges | 640/8 | €13,034 | €69 | -€12,965 | -99.5% |
| Gross operating margin | 9900 | €1,920 | €11,599 | +€9,679 | +504.1% |
| Operating profit (loss) | 9901 | -€13,685 | €11,529 | +€25,214 | |
| Financial income | 75/76B | €845 | €20 | -€826 | -97.7% |
| Recurring financial income | 75 | €845 | €20 | -€826 | -97.7% |
| Financial charges | 65/66B | €883 | €87 | -€796 | -90.2% |
| Recurring financial charges | 65 | €883 | €87 | -€796 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,723 | €11,462 | +€25,185 | |
| Profit (loss) for the period | 9904 | -€13,723 | €11,462 | +€25,185 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,723 | €11,462 | +€25,185 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.