BRUS: 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.
BRUS
Largest movements
- Receivables within one year +€37,370
up €37,370 (+17.1%), from €218,922 to €256,292
of which Trade receivables: +€41,814
- Tangible fixed assets -€7,016
down €7,016 (-52.5%), from €13,351 to €6,335
- Trade debts -€91,697
down €91,697 (-68.3%), from €134,161 to €42,464
- Profit (loss) carried forward +€89,593
up €89,593 (+141.3%), from €63,415 to €153,008
- Tax, wage and social debts +€44,650
up €44,650 (+49.0%), from €91,195 to €135,845
- Other debts -€12,649
no longer reported in 2025 (was €12,649)
- Gross operating margin +€118,011
up €118,011, from -€15,967 to €102,045
- Depreciation -€23,268
down €23,268 (-96.7%), from €24,064 to €796
- Taxes +€20,881
new in 2025: €20,881
- Financial income +€10,221
new in 2025: €10,221
of which Financial income: +€10,221
- Other operating charges -€5,480
down €5,480 (-92.7%), from €5,909 to €429
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 | €309,356 | €339,254 | +€29,897 | +9.7% |
| Fixed assets | 21/28 | €14,119 | €7,103 | -€7,016 | -49.7% |
| Tangible fixed assets | 22/27 | €13,351 | €6,335 | -€7,016 | -52.5% |
| Furniture and vehicles | 24 | €13,351 | €6,335 | -€7,016 | -52.5% |
| Financial fixed assets | 28 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €295,238 | €332,151 | +€36,913 | +12.5% |
| Stocks and contracts in progress | 3 | €61,500 | €61,500 | = | 0.0% |
| Contracts in progress | 37 | €61,500 | €61,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €218,922 | €256,292 | +€37,370 | +17.1% |
| Trade receivables | 40 | €139,646 | €181,459 | +€41,814 | +29.9% |
| Other amounts receivable | 41 | €79,276 | €74,833 | -€4,443 | -5.6% |
| Cash at bank and in hand | 54/58 | €14,816 | €14,358 | -€457 | -3.1% |
| Total equity and liabilities | 10/49 | €309,356 | €339,254 | +€29,897 | +9.7% |
| Equity | 10/15 | €71,352 | €160,945 | +€89,593 | +125.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,737 | €1,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,737 | €1,737 | = | 0.0% |
| Legal reserve | 130 | €1,737 | €1,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,415 | €153,008 | +€89,593 | +141.3% |
| Amounts payable | 17/49 | €238,005 | €178,309 | -€59,696 | -25.1% |
| Amounts payable within one year | 42/48 | €238,005 | €178,309 | -€59,696 | -25.1% |
| Trade debts | 44 | €134,161 | €42,464 | -€91,697 | -68.3% |
| Suppliers | 440/4 | €134,161 | €42,464 | -€91,697 | -68.3% |
| Taxes, remuneration and social security | 45 | €91,195 | €135,845 | +€44,650 | +49.0% |
| Remuneration and social security | 454/9 | €91,195 | €135,845 | +€44,650 | +49.0% |
| Other amounts payable | 47/48 | €12,649 | - | -€12,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,064 | €796 | -€23,268 | -96.7% |
| Other operating charges | 640/8 | €5,909 | €429 | -€5,480 | -92.7% |
| Gross operating margin | 9900 | -€15,967 | €102,045 | +€118,011 | |
| Operating profit (loss) | 9901 | -€45,940 | €100,819 | +€146,760 | |
| Financial income | 75/76B | - | €10,221 | +€10,221 | |
| Recurring financial income | 75 | - | €10,221 | +€10,221 | |
| Non-recurring financial income | 76B | - | €10,221 | +€10,221 | |
| Financial charges | 65/66B | €125 | €566 | +€442 | +354.5% |
| Recurring financial charges | 65 | €125 | €18 | -€107 | -85.8% |
| Non-recurring financial charges | 66B | - | €549 | +€549 | |
| Profit (loss) for the period before taxes | 9903 | -€46,065 | €110,474 | +€156,539 | |
| Income taxes | 67/77 | - | €20,881 | +€20,881 | |
| Profit (loss) for the period | 9904 | -€46,065 | €89,593 | +€135,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,065 | €89,593 | +€135,658 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.