BRUSK: 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.
BRUSK
Largest movements
- Cash -€50,149
down €50,149 (-92.0%), from €54,525 to €4,376
- Receivables within one year -€20,874
down €20,874 (-85.6%), from €24,384 to €3,510
- Tangible fixed assets +€11,245
new in 2025: €11,245
- Financial fixed assets +€3,750
up €3,750 (+125.0%), from €3,000 to €6,750
- Stocks and contracts +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€30,531
down €30,531 (-49.3%), from €61,867 to €31,336
of which Remuneration and social security: -€26,106
- Profit (loss) carried forward -€22,001
down €22,001 (-269.0%), from -€8,179 to -€30,180
- Gross operating margin +€25,315
up €25,315 (+391.8%), from €6,462 to €31,777
- Staff costs +€10,694
up €10,694 (+73.7%), from €14,513 to €25,208
- Other operating charges +€1,092
up €1,092 (+178.8%), from €611 to €1,703
- Financial income -€670
no longer reported in 2025 (was €670)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,909 | €28,881 | -€53,028 | -64.7% |
| Fixed assets | 21/28 | €3,000 | €17,995 | +€14,995 | +499.8% |
| Tangible fixed assets | 22/27 | - | €11,245 | +€11,245 | |
| Furniture and vehicles | 24 | - | €11,245 | +€11,245 | |
| Financial fixed assets | 28 | €3,000 | €6,750 | +€3,750 | +125.0% |
| Current assets | 29/58 | €78,909 | €10,886 | -€68,023 | -86.2% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Stocks | 30/36 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €24,384 | €3,510 | -€20,874 | -85.6% |
| Other amounts receivable | 41 | €24,384 | €3,510 | -€20,874 | -85.6% |
| Cash at bank and in hand | 54/58 | €54,525 | €4,376 | -€50,149 | -92.0% |
| Total equity and liabilities | 10/49 | €81,909 | €28,881 | -€53,028 | -64.7% |
| Equity | 10/15 | €808 | -€21,194 | -€22,001 | |
| Contributions | 10/11 | €8,986 | €8,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,179 | -€30,180 | -€22,001 | -269.0% |
| Amounts payable | 17/49 | €81,101 | €50,075 | -€31,027 | -38.3% |
| Amounts payable within one year | 42/48 | €81,101 | €50,075 | -€31,027 | -38.3% |
| Trade debts | 44 | €19,235 | €18,738 | -€496 | -2.6% |
| Suppliers | 440/4 | €19,235 | €18,738 | -€496 | -2.6% |
| Taxes, remuneration and social security | 45 | €61,867 | €31,336 | -€30,531 | -49.3% |
| Taxes | 450/3 | €24,287 | €19,863 | -€4,424 | -18.2% |
| Remuneration and social security | 454/9 | €37,580 | €11,473 | -€26,106 | -69.5% |
| Remuneration, social security and pensions | 62 | €14,513 | €25,208 | +€10,694 | +73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667 | €955 | +€288 | +43.2% |
| Other operating charges | 640/8 | €611 | €1,703 | +€1,092 | +178.8% |
| Gross operating margin | 9900 | €6,462 | €31,777 | +€25,315 | +391.8% |
| Operating profit (loss) | 9901 | -€9,329 | €3,911 | +€13,241 | |
| Financial income | 75/76B | €670 | - | -€670 | |
| Recurring financial income | 75 | €670 | - | -€670 | |
| Financial charges | 65/66B | - | €109 | +€109 | |
| Recurring financial charges | 65 | - | €109 | +€109 | |
| Profit (loss) for the period before taxes | 9903 | -€8,660 | €3,802 | +€12,462 | |
| Profit (loss) for the period | 9904 | -€8,660 | €3,802 | +€12,462 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,660 | €3,802 | +€12,462 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.