BRUSERVICES: 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.
BRUSERVICES
Largest movements
- Cash +€57,757
up €57,757 (+2542.4%), from €2,272 to €60,029
mainly Net result for the year (+€666,578)
- Profit (loss) carried forward +€666,578
up €666,578 (+5.5%), from -€12.1m to -€11.5m
- Debts after one year -€250,000
down €250,000 (-10.6%), from €2.4m to €2.1m
- Other debts -€229,894
no longer reported in 2025 (was €229,894)
- Accrued charges and deferred income -€120,578
no longer reported in 2025 (was €120,578)
- Trade debts -€7,100
down €7,100 (-64.4%), from €11,023 to €3,923
- Financial charges -€120,425
down €120,425 (-99.8%), from €120,664 to €239
- Services and other goods -€10,370
down €10,370 (-52.6%), from €19,708 to €9,338
- Turnover -€6,710
no longer reported in 2025 (was €6,710)
- Other operating income +€5,234
new in 2025: €5,234
- Goods and materials -€3,868
no longer reported in 2025 (was €3,868)
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 | €513,984 | €572,990 | +€59,006 | +11.5% |
| Current assets | 29/58 | €513,984 | €572,990 | +€59,006 | +11.5% |
| Amounts receivable within one year | 40/41 | €511,712 | €512,961 | +€1,248 | +0.2% |
| Trade receivables | 40 | €6,926 | €12,160 | +€5,234 | +75.6% |
| Other amounts receivable | 41 | €504,786 | €500,800 | -€3,986 | -0.8% |
| Cash at bank and in hand | 54/58 | €2,272 | €60,029 | +€57,757 | +2542.4% |
| Total equity and liabilities | 10/49 | €513,984 | €572,990 | +€59,006 | +11.5% |
| Equity | 10/15 | -€2,207,510 | -€1,540,933 | +€666,578 | +30.2% |
| Contributions | 10/11 | €9,933,082 | €9,933,082 | = | 0.0% |
| Capital | 10 | €9,933,082 | €9,933,082 | = | 0.0% |
| Issued capital | 100 | €9,933,082 | €9,933,082 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Legal reserve | 130 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,140,642 | -€11,474,064 | +€666,578 | +5.5% |
| Amounts payable | 17/49 | €2,721,494 | €2,113,923 | -€607,572 | -22.3% |
| Amounts payable after more than one year | 17 | €2,360,000 | €2,110,000 | -€250,000 | -10.6% |
| Financial debts | 170/4 | €2,360,000 | €2,110,000 | -€250,000 | -10.6% |
| Other loans | 174 | €2,360,000 | €2,110,000 | -€250,000 | -10.6% |
| Amounts payable within one year | 42/48 | €240,916 | €3,923 | -€236,994 | -98.4% |
| Trade debts | 44 | €11,023 | €3,923 | -€7,100 | -64.4% |
| Suppliers | 440/4 | €11,023 | €3,923 | -€7,100 | -64.4% |
| Other amounts payable | 47/48 | €229,894 | - | -€229,894 | |
| Accrued charges and deferred income | 492/3 | €120,578 | - | -€120,578 | |
| Operating income | 70/76A | €6,769 | €678,672 | +€671,902 | +9925.9% |
| Turnover | 70 | €6,710 | - | -€6,710 | |
| Other operating income | 74 | - | €5,234 | +€5,234 | |
| Non-recurring operating income | 76A | €59 | €673,438 | +€673,379 | +1144423.4% |
| Operating charges | 60/66A | €185,886 | €11,856 | -€174,031 | -93.6% |
| Goods for resale, raw materials and consumables | 60 | €3,868 | - | -€3,868 | |
| Purchases | 600/8 | €3,868 | - | -€3,868 | |
| Services and other goods | 61 | €19,708 | €9,338 | -€10,370 | -52.6% |
| Other operating charges | 640/8 | €2,785 | €2,518 | -€267 | -9.6% |
| Non-recurring operating charges | 66A | €159,526 | - | -€159,526 | |
| Operating profit (loss) | 9901 | -€179,117 | €666,816 | +€845,933 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Income from current assets | 751 | - | €0 | +€0 | |
| Financial charges | 65/66B | €120,664 | €239 | -€120,425 | -99.8% |
| Recurring financial charges | 65 | €120,664 | €239 | -€120,425 | -99.8% |
| Debt charges | 650 | €120,563 | - | -€120,563 | |
| Other financial charges | 652/9 | €102 | €239 | +€137 | +134.9% |
| Profit (loss) for the period before taxes | 9903 | -€299,782 | €666,578 | +€966,359 | |
| Profit (loss) for the period | 9904 | -€299,782 | €666,578 | +€966,359 | |
| Profit (loss) for the period to be appropriated | 9905 | -€299,782 | €666,578 | +€966,359 |
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 30 September 2026 via checked.be.