BRUSK DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets +€35,633
up €35,633 (+680%), from €5,244 to €40,877
of which Furniture and vehicles: +€33,045
- Cash -€19,834
down €19,834 (-21.0%), from €94,445 to €74,611
mainly Contributions, distributions and other (-€57,964) and Investment in fixed assets (net) (-€43,813)
- Receivables within one year -€19,533
down €19,533 (-50.9%), from €38,396 to €18,863
of which Trade receivables: -€19,250
- Trade debts -€2,526
down €2,526 (-11.1%), from €22,765 to €20,239
- Tax, wage and social debts +€1,431
up €1,431 (+7.3%), from €19,646 to €21,076
- Gross operating margin +€9,494
up €9,494 (+12.8%), from €74,073 to €83,566
- Depreciation +€5,369
up €5,369 (+191%), from €2,811 to €8,180
- Taxes +€1,238
up €1,238 (+8.1%), from €15,266 to €16,504
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.
Derived cash bridge
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 | €138,358 | €135,969 | -€2,389 | -1.7% |
| Fixed assets | 21/28 | €5,244 | €40,877 | +€35,633 | +680% |
| Tangible fixed assets | 22/27 | €5,244 | €40,877 | +€35,633 | +680% |
| Plant, machinery and equipment | 23 | €524 | €3,112 | +€2,588 | +494% |
| Furniture and vehicles | 24 | €4,720 | €37,765 | +€33,045 | +700% |
| Current assets | 29/58 | €133,114 | €95,092 | -€38,022 | -28.6% |
| Amounts receivable within one year | 40/41 | €38,396 | €18,863 | -€19,533 | -50.9% |
| Trade receivables | 40 | €38,032 | €18,782 | -€19,250 | -50.6% |
| Other amounts receivable | 41 | €363 | €81 | -€283 | -77.8% |
| Cash at bank and in hand | 54/58 | €94,445 | €74,611 | -€19,834 | -21.0% |
| Deferred charges and accrued income | 490/1 | €273 | €1,618 | +€1,344 | +492% |
| Total equity and liabilities | 10/49 | €138,358 | €135,969 | -€2,389 | -1.7% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,858 | €133,469 | -€2,389 | -1.8% |
| Amounts payable within one year | 42/48 | €134,858 | €133,469 | -€1,389 | -1.0% |
| Trade debts | 44 | €22,765 | €20,239 | -€2,526 | -11.1% |
| Suppliers | 440/4 | €22,765 | €20,239 | -€2,526 | -11.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,646 | €21,076 | +€1,431 | +7.3% |
| Taxes | 450/3 | €19,646 | €21,076 | +€1,431 | +7.3% |
| Other amounts payable | 47/48 | €92,447 | €92,154 | -€293 | -0.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,811 | €8,180 | +€5,369 | +191% |
| Other operating charges | 640/8 | €505 | €692 | +€186 | +36.8% |
| Gross operating margin | 9900 | €74,073 | €83,566 | +€9,494 | +12.8% |
| Operating profit (loss) | 9901 | €70,756 | €74,695 | +€3,939 | +5.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €346 | €227 | -€119 | -34.4% |
| Recurring financial charges | 65 | €346 | €227 | -€119 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €70,410 | €74,468 | +€4,058 | +5.8% |
| Income taxes | 67/77 | €15,266 | €16,504 | +€1,238 | +8.1% |
| Profit (loss) for the period | 9904 | €55,144 | €57,964 | +€2,820 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,144 | €57,964 | +€2,820 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.