Brupoll: 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.
Brupoll
Largest movements
- Cash -€62,175
down €62,175 (-86.5%), from €71,911 to €9,736
mainly Net result for the year (-€82,639) and Tax, wage and social debts (-€12,804)
- Receivables within one year -€14,634
down €14,634 (-96.3%), from €15,203 to €568
of which Trade receivables: -€14,816
- Tangible fixed assets -€10,928
down €10,928 (-22.0%), from €49,665 to €38,736
of which Furniture and vehicles: -€11,601
- Reserves -€56,475
no longer reported in 2025 (was €56,475)
- Profit (loss) carried forward -€26,164
new in 2025: -€26,164
- Tax, wage and social debts -€12,804
down €12,804 (-46.3%), from €27,671 to €14,867
of which Taxes: -€10,093
- Debts after one year -€9,894
down €9,894 (-28.5%), from €34,660 to €24,766
- Other debts +€9,862
up €9,862 (+268.4%), from €3,674 to €13,536
- Gross operating margin -€151,155
down €151,155, from €83,196 to -€67,960
- Taxes -€14,526
down €14,526 (-98.8%), from €14,697 to €170
- Depreciation +€2,473
up €2,473 (+26.1%), from €9,464 to €11,937
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 | €136,779 | €49,041 | -€87,738 | -64.1% |
| Fixed assets | 21/28 | €49,665 | €38,736 | -€10,928 | -22.0% |
| Tangible fixed assets | 22/27 | €49,665 | €38,736 | -€10,928 | -22.0% |
| Plant, machinery and equipment | 23 | - | €672 | +€672 | |
| Furniture and vehicles | 24 | €49,665 | €38,064 | -€11,601 | -23.4% |
| Current assets | 29/58 | €87,114 | €10,305 | -€76,809 | -88.2% |
| Amounts receivable within one year | 40/41 | €15,203 | €568 | -€14,634 | -96.3% |
| Trade receivables | 40 | €15,203 | €387 | -€14,816 | -97.5% |
| Other amounts receivable | 41 | - | €182 | +€182 | |
| Cash at bank and in hand | 54/58 | €71,911 | €9,736 | -€62,175 | -86.5% |
| Total equity and liabilities | 10/49 | €136,779 | €49,041 | -€87,738 | -64.1% |
| Equity | 10/15 | €56,975 | -€25,664 | -€82,639 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €56,475 | - | -€56,475 | |
| Distributable reserves | 133 | €56,475 | - | -€56,475 | |
| Profit (loss) carried forward | 14 | - | -€26,164 | -€26,164 | |
| Amounts payable | 17/49 | €79,803 | €74,705 | -€5,098 | -6.4% |
| Amounts payable after more than one year | 17 | €34,660 | €24,766 | -€9,894 | -28.5% |
| Financial debts | 170/4 | €34,660 | €24,766 | -€9,894 | -28.5% |
| Amounts payable within one year | 42/48 | €45,143 | €49,939 | +€4,796 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €9,488 | €9,894 | +€406 | +4.3% |
| Trade debts | 44 | €4,310 | €11,642 | +€7,332 | +170.1% |
| Suppliers | 440/4 | €4,310 | €11,642 | +€7,332 | +170.1% |
| Taxes, remuneration and social security | 45 | €27,671 | €14,867 | -€12,804 | -46.3% |
| Taxes | 450/3 | €24,960 | €14,867 | -€10,093 | -40.4% |
| Remuneration and social security | 454/9 | €2,711 | - | -€2,711 | |
| Other amounts payable | 47/48 | €3,674 | €13,536 | +€9,862 | +268.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,464 | €11,937 | +€2,473 | +26.1% |
| Other operating charges | 640/8 | €920 | €828 | -€91 | -9.9% |
| Gross operating margin | 9900 | €83,196 | -€67,960 | -€151,155 | |
| Operating profit (loss) | 9901 | €72,812 | -€80,725 | -€153,537 | |
| Financial charges | 65/66B | €1,640 | €1,744 | +€104 | +6.4% |
| Recurring financial charges | 65 | €1,640 | €1,744 | +€104 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €71,172 | -€82,469 | -€153,641 | |
| Income taxes | 67/77 | €14,697 | €170 | -€14,526 | -98.8% |
| Profit (loss) for the period | 9904 | €56,475 | -€82,639 | -€139,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,475 | -€82,639 | -€139,115 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.