BRUS: 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.
BRUS
Largest movements
- Receivables within one year +€332,323
up €332,323 (+87.1%), from €381,540 to €713,863
of which Trade receivables: +€238,396
- Tangible fixed assets -€77,308
down €77,308 (-36.5%), from €211,665 to €134,357
of which Leasing and similar rights: -€38,770
- Cash +€33,246
up €33,246 (+110%), from €30,226 to €63,473
mainly Trade debts (+€213,158) and Net result for the year (+€86,274)
- Trade debts +€213,158
up €213,158 (+116%), from €183,086 to €396,244
of which Suppliers: +€213,158
- Profit (loss) carried forward +€86,274
up €86,274 (+33.5%), from €257,389 to €343,664
- Debts after one year -€37,267
down €37,267 (-37.1%), from €100,586 to €63,319
- Other debts +€28,313
up €28,313 (+4,381%), from €646 to €28,959
- Other operating charges +€193,765
up €193,765 (+5,096%), from €3,802 to €197,567
- Gross operating margin +€160,489
up €160,489 (+77.9%), from €206,107 to €366,595
- Depreciation -€4,210
down €4,210 (-5.2%), from €81,517 to €77,308
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.
Derived cash bridge
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 | €635,363 | €923,582 | +€288,219 | +45.4% |
| Fixed assets | 21/28 | €211,757 | €134,450 | -€77,308 | -36.5% |
| Tangible fixed assets | 22/27 | €211,665 | €134,357 | -€77,308 | -36.5% |
| Plant, machinery and equipment | 23 | €19,870 | €8,464 | -€11,406 | -57.4% |
| Furniture and vehicles | 24 | €48,162 | €21,030 | -€27,132 | -56.3% |
| Leasing and similar rights | 25 | €143,633 | €104,863 | -€38,770 | -27.0% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €423,605 | €789,132 | +€365,527 | +86.3% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €381,540 | €713,863 | +€332,323 | +87.1% |
| Trade receivables | 40 | €139,547 | €377,944 | +€238,396 | +171% |
| Other amounts receivable | 41 | €241,992 | €335,919 | +€93,927 | +38.8% |
| Cash at bank and in hand | 54/58 | €30,226 | €63,473 | +€33,246 | +110% |
| Deferred charges and accrued income | 490/1 | €1,839 | €1,796 | -€43 | -2.3% |
| Total equity and liabilities | 10/49 | €635,363 | €923,582 | +€288,219 | +45.4% |
| Equity | 10/15 | €277,849 | €364,124 | +€86,274 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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 | €257,389 | €343,664 | +€86,274 | +33.5% |
| Amounts payable | 17/49 | €357,513 | €559,458 | +€201,945 | +56.5% |
| Amounts payable after more than one year | 17 | €100,586 | €63,319 | -€37,267 | -37.1% |
| Financial debts | 170/4 | €100,586 | €63,319 | -€37,267 | -37.1% |
| Amounts payable within one year | 42/48 | €256,928 | €496,139 | +€239,212 | +93.1% |
| Current portion of amounts payable after more than one year | 42 | €45,130 | €41,085 | -€4,045 | -9.0% |
| Financial debts | 43 | - | €2,430 | +€2,430 | |
| Credit institutions | 430/8 | - | €2,430 | +€2,430 | |
| Trade debts | 44 | €183,086 | €396,244 | +€213,158 | +116% |
| Suppliers | 440/4 | €181,186 | €394,344 | +€213,158 | +118% |
| Bills of exchange payable | 441 | €1,900 | €1,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €28,065 | €27,422 | -€643 | -2.3% |
| Taxes | 450/3 | €28,065 | €27,422 | -€643 | -2.3% |
| Other amounts payable | 47/48 | €646 | €28,959 | +€28,313 | +4,381% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,517 | €77,308 | -€4,210 | -5.2% |
| Other operating charges | 640/8 | €3,802 | €197,567 | +€193,765 | +5,096% |
| Gross operating margin | 9900 | €206,107 | €366,595 | +€160,489 | +77.9% |
| Operating profit (loss) | 9901 | €120,787 | €91,721 | -€29,066 | -24.1% |
| Financial charges | 65/66B | €7,293 | €5,447 | -€1,847 | -25.3% |
| Recurring financial charges | 65 | €7,293 | €5,447 | -€1,847 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €113,494 | €86,274 | -€27,220 | -24.0% |
| Income taxes | 67/77 | €789 | - | -€789 | |
| Profit (loss) for the period | 9904 | €112,705 | €86,274 | -€26,430 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €112,705 | €86,274 | -€26,430 | -23.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.