BRUSKETTA: 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.
BRUSKETTA
Largest movements
- Cash +€62,128
up €62,128 (+15.1%), from €411,877 to €474,006
mainly Net result for the year (+€189,605) and Other debts (+€66,049)
- Receivables within one year +€27,138
up €27,138 (+1121.9%), from €2,419 to €29,557
of which Trade receivables: +€27,127
- Tangible fixed assets -€12,708
down €12,708 (-2.6%), from €487,886 to €475,179
- Other debts +€66,049
up €66,049 (+38.7%), from €170,589 to €236,638
- Tax, wage and social debts +€43,825
up €43,825 (+54.8%), from €79,916 to €123,741
of which Taxes: +€36,558
- Debts after one year -€26,215
down €26,215 (-4.2%), from €621,943 to €595,728
of which Other amounts payable: -€355,625
- Staff costs -€91,964
down €91,964 (-18.2%), from €505,870 to €413,906
- Taxes +€22,184
up €22,184 (+49.2%), from €45,063 to €67,247
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 | €951,150 | €1,026,662 | +€75,511 | +7.9% |
| Fixed assets | 21/28 | €492,236 | €479,529 | -€12,708 | -2.6% |
| Tangible fixed assets | 22/27 | €487,886 | €475,179 | -€12,708 | -2.6% |
| Land and buildings | 22 | €452,108 | €447,793 | -€4,315 | -1.0% |
| Plant, machinery and equipment | 23 | €24,986 | €18,778 | -€6,209 | -24.8% |
| Furniture and vehicles | 24 | €1,841 | €1,303 | -€538 | -29.2% |
| Other tangible fixed assets | 26 | €8,951 | €7,304 | -€1,646 | -18.4% |
| Financial fixed assets | 28 | €4,350 | €4,350 | = | 0.0% |
| Current assets | 29/58 | €458,914 | €547,133 | +€88,219 | +19.2% |
| Stocks and contracts in progress | 3 | €40,962 | €38,371 | -€2,591 | -6.3% |
| Stocks | 30/36 | €40,962 | €38,371 | -€2,591 | -6.3% |
| Amounts receivable within one year | 40/41 | €2,419 | €29,557 | +€27,138 | +1121.9% |
| Trade receivables | 40 | €1,854 | €28,981 | +€27,127 | +1463.4% |
| Other amounts receivable | 41 | €565 | €577 | +€11 | +2.0% |
| Cash at bank and in hand | 54/58 | €411,877 | €474,006 | +€62,128 | +15.1% |
| Deferred charges and accrued income | 490/1 | €3,656 | €5,199 | +€1,544 | +42.2% |
| Total equity and liabilities | 10/49 | €951,150 | €1,026,662 | +€75,511 | +7.9% |
| Equity | 10/15 | €31,980 | €32,585 | +€605 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,380 | €13,985 | +€605 | +4.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,520 | €12,125 | +€605 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €919,170 | €994,077 | +€74,906 | +8.1% |
| Amounts payable after more than one year | 17 | €621,943 | €595,728 | -€26,215 | -4.2% |
| Financial debts | 170/4 | €266,318 | €595,728 | +€329,410 | +123.7% |
| Other amounts payable | 178/9 | €355,625 | €0 | -€355,625 | -100.0% |
| Amounts payable within one year | 42/48 | €296,613 | €398,349 | +€101,736 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €25,971 | €26,215 | +€243 | +0.9% |
| Trade debts | 44 | €20,136 | €11,755 | -€8,381 | -41.6% |
| Suppliers | 440/4 | €20,136 | €11,755 | -€8,381 | -41.6% |
| Taxes, remuneration and social security | 45 | €79,916 | €123,741 | +€43,825 | +54.8% |
| Taxes | 450/3 | €35,309 | €71,866 | +€36,558 | +103.5% |
| Remuneration and social security | 454/9 | €44,607 | €51,875 | +€7,268 | +16.3% |
| Other amounts payable | 47/48 | €170,589 | €236,638 | +€66,049 | +38.7% |
| Accrued charges and deferred income | 492/3 | €615 | €0 | -€615 | -100.0% |
| Non-recurring operating income | 76A | - | €1,319 | +€1,319 | |
| Remuneration, social security and pensions | 62 | €505,870 | €413,906 | -€91,964 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,473 | €21,015 | -€1,458 | -6.5% |
| Other operating charges | 640/8 | €7,923 | €7,478 | -€445 | -5.6% |
| Non-recurring operating charges | 66A | €0 | €491 | +€491 | |
| Gross operating margin | 9900 | €736,645 | €729,817 | -€6,828 | -0.9% |
| Operating profit (loss) | 9901 | €200,379 | €286,927 | +€86,547 | +43.2% |
| Financial income | 75/76B | €284 | €213 | -€72 | -25.2% |
| Recurring financial income | 75 | €284 | €213 | -€72 | -25.2% |
| Financial charges | 65/66B | €23,275 | €30,287 | +€7,012 | +30.1% |
| Recurring financial charges | 65 | €23,275 | €30,287 | +€7,012 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €177,388 | €256,852 | +€79,464 | +44.8% |
| Income taxes | 67/77 | €45,063 | €67,247 | +€22,184 | +49.2% |
| Profit (loss) for the period | 9904 | €132,326 | €189,605 | +€57,280 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €132,326 | €189,605 | +€57,280 | +43.3% |
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 6 October 2026 via checked.be.