Bruspor: 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.
Bruspor
Largest movements
- Deferred charges and accrued income +€49,138
up €49,138 (+34.4%), from €143,020 to €192,158
- Tangible fixed assets -€40,359
down €40,359 (-8.0%), from €505,691 to €465,333
of which Furniture and vehicles: -€21,534
- Cash -€16,477
down €16,477 (-17.3%), from €95,099 to €78,623
mainly Contributions, distributions and other (-€411,758) and Deferred charges and accrued income (-€49,138)
- Profit (loss) carried forward +€32,489
up €32,489 (+7.9%), from €411,758 to €444,247
- Tax, wage and social debts -€10,104
down €10,104 (-8.7%), from €116,101 to €105,997
- Trade debts -€10,019
down €10,019 (-70.2%), from €14,269 to €4,250
- Gross operating margin +€84,793
up €84,793 (+15.1%), from €561,995 to €646,787
- Financial income -€45,398
down €45,398 (-95.2%), from €47,688 to €2,290
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 | €778,009 | €777,194 | -€815 | -0.1% |
| Fixed assets | 21/28 | €505,691 | €465,333 | -€40,359 | -8.0% |
| Tangible fixed assets | 22/27 | €505,691 | €465,333 | -€40,359 | -8.0% |
| Land and buildings | 22 | €426,962 | €408,362 | -€18,599 | -4.4% |
| Plant, machinery and equipment | 23 | €12,601 | €12,376 | -€225 | -1.8% |
| Furniture and vehicles | 24 | €66,129 | €44,594 | -€21,534 | -32.6% |
| Current assets | 29/58 | €272,318 | €311,861 | +€39,544 | +14.5% |
| Amounts receivable within one year | 40/41 | €34,199 | €41,081 | +€6,882 | +20.1% |
| Other amounts receivable | 41 | €34,199 | €41,081 | +€6,882 | +20.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €95,099 | €78,623 | -€16,477 | -17.3% |
| Deferred charges and accrued income | 490/1 | €143,020 | €192,158 | +€49,138 | +34.4% |
| Total equity and liabilities | 10/49 | €778,009 | €777,194 | -€815 | -0.1% |
| Equity | 10/15 | €626,726 | €659,216 | +€32,489 | +5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €194,969 | €194,969 | = | 0.0% |
| Distributable reserves | 133 | €194,969 | €194,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | €411,758 | €444,247 | +€32,489 | +7.9% |
| Amounts payable | 17/49 | €151,283 | €117,979 | -€33,304 | -22.0% |
| Amounts payable after more than one year | 17 | €7,732 | €0 | -€7,732 | -100% |
| Financial debts | 170/4 | €7,732 | €0 | -€7,732 | -100% |
| Amounts payable within one year | 42/48 | €143,551 | €117,979 | -€25,572 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €13,181 | €7,732 | -€5,450 | -41.3% |
| Trade debts | 44 | €14,269 | €4,250 | -€10,019 | -70.2% |
| Suppliers | 440/4 | €14,269 | €4,250 | -€10,019 | -70.2% |
| Taxes, remuneration and social security | 45 | €116,101 | €105,997 | -€10,104 | -8.7% |
| Taxes | 450/3 | €116,101 | €105,997 | -€10,104 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,203 | €52,344 | +€2,141 | +4.3% |
| Other operating charges | 640/8 | €1,772 | €2,183 | +€411 | +23.2% |
| Gross operating margin | 9900 | €561,995 | €646,787 | +€84,793 | +15.1% |
| Operating profit (loss) | 9901 | €510,020 | €592,260 | +€82,240 | +16.1% |
| Financial income | 75/76B | €47,688 | €2,290 | -€45,398 | -95.2% |
| Recurring financial income | 75 | €47,688 | €2,290 | -€45,398 | -95.2% |
| Financial charges | 65/66B | €2,409 | €347 | -€2,062 | -85.6% |
| Recurring financial charges | 65 | €2,409 | €347 | -€2,062 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €555,299 | €594,202 | +€38,904 | +7.0% |
| Income taxes | 67/77 | €143,541 | €149,956 | +€6,414 | +4.5% |
| Profit (loss) for the period | 9904 | €411,758 | €444,247 | +€32,489 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €411,758 | €444,247 | +€32,489 | +7.9% |
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 23 October 2026 via checked.be.