BRUSANO: 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.
BRUSANO
Largest movements
- Receivables within one year +€550,299
up €550,299 (+144.4%), from €381,139 to €931,438
of which Other amounts receivable: +€592,006
- Cash -€344,580
down €344,580 (-13.5%), from €2.6m to €2.2m
mainly Receivables within one year (-€550,299) and Accrued charges and deferred income (-€100,000)
- Debts within one year +€390,019
up €390,019 (+18.0%), from €2.2m to €2.6m
of which Tax, wage and social debts: +€283,577
- Accrued charges and deferred income -€100,000
no longer reported in 2025 (was €100,000)
- Profit (loss) carried forward -€92,588
down €92,588 (-85.7%), from -€108,027 to -€200,615
- Gross operating margin +€1.5m
up €1.5m (+46.7%), from €3.2m to €4.7m
- Staff costs +€1.4m
up €1.4m (+47.7%), from €3.0m to €4.4m
- Other operating charges +€71,158
up €71,158 (+19.9%), from €356,771 to €427,928
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 | €3,020,823 | €3,218,254 | +€197,431 | +6.5% |
| Fixed assets | 21/28 | €38,665 | €39,065 | +€400 | +1.0% |
| Financial fixed assets | 28 | €38,665 | €39,065 | +€400 | +1.0% |
| Current assets | 29/58 | €2,982,158 | €3,179,189 | +€197,031 | +6.6% |
| Amounts receivable within one year | 40/41 | €381,139 | €931,438 | +€550,299 | +144.4% |
| Trade receivables | 40 | €179,940 | €138,233 | -€41,707 | -23.2% |
| Other amounts receivable | 41 | €201,198 | €793,205 | +€592,006 | +294.2% |
| Cash at bank and in hand | 54/58 | €2,555,538 | €2,210,959 | -€344,580 | -13.5% |
| Deferred charges and accrued income | 490/1 | €45,481 | €36,793 | -€8,688 | -19.1% |
| Total equity and liabilities | 10/49 | €3,020,823 | €3,218,254 | +€197,431 | +6.5% |
| Equity | 10/15 | €754,992 | €662,404 | -€92,588 | -12.3% |
| Reserves | 13 | €863,019 | €863,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,027 | -€200,615 | -€92,588 | -85.7% |
| Amounts payable | 17/49 | €2,265,831 | €2,555,850 | +€290,019 | +12.8% |
| Amounts payable within one year | 42/48 | €2,165,831 | €2,555,850 | +€390,019 | +18.0% |
| Trade debts | 44 | €180,148 | €119,880 | -€60,268 | -33.5% |
| Suppliers | 440/4 | €180,148 | €119,880 | -€60,268 | -33.5% |
| Taxes, remuneration and social security | 45 | €551,780 | €835,357 | +€283,577 | +51.4% |
| Taxes | 450/3 | €43,180 | €155,995 | +€112,815 | +261.3% |
| Remuneration and social security | 454/9 | €508,599 | €679,361 | +€170,762 | +33.6% |
| Accrued charges and deferred income | 492/3 | €100,000 | - | -€100,000 | |
| Non-recurring operating income | 76A | €100 | €10,087 | +€9,987 | +9986.9% |
| Remuneration, social security and pensions | 62 | €2,986,565 | €4,411,727 | +€1.4m | +47.7% |
| Other operating charges | 640/8 | €356,771 | €427,928 | +€71,158 | +19.9% |
| Non-recurring operating charges | 66A | €1,165 | €253 | -€913 | -78.3% |
| Gross operating margin | 9900 | €3,236,924 | €4,747,892 | +€1.5m | +46.7% |
| Operating profit (loss) | 9901 | -€107,577 | -€92,016 | +€15,561 | +14.5% |
| Financial income | 75/76B | €130 | - | -€130 | |
| Recurring financial income | 75 | €130 | - | -€130 | |
| Financial charges | 65/66B | €580 | €572 | -€7 | -1.3% |
| Recurring financial charges | 65 | €580 | €572 | -€7 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€108,027 | -€92,588 | +€15,439 | +14.3% |
| Profit (loss) for the period | 9904 | -€108,027 | -€92,588 | +€15,439 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,027 | -€92,588 | +€15,439 | +14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.