Bruspré: 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.
Bruspré
Largest movements
- Receivables within one year +€30,174
up €30,174 (+51.8%), from €58,273 to €88,447
of which Trade receivables: +€34,252
- Cash -€21,262
down €21,262 (-90.3%), from €23,546 to €2,284
mainly Investment in fixed assets (net) (-€74,500) and Receivables within one year (-€30,174)
- Tangible fixed assets +€10,226
up €10,226 (+6.0%), from €170,574 to €180,800
of which Plant, machinery and equipment: +€10,226
- Debts after one year +€12,339
up €12,339 (+20.1%), from €61,455 to €73,794
- Reserves +€8,812
up €8,812 (+15.7%), from €56,112 to €64,924
- Trade debts -€6,077
down €6,077 (-12.0%), from €50,562 to €44,484
- Current portion of long-term debt +€3,979
up €3,979 (+11.8%), from €33,682 to €37,661
- Gross operating margin +€18,551
up €18,551 (+31.9%), from €58,094 to €76,645
- Depreciation +€9,476
up €9,476 (+17.3%), from €54,798 to €64,274
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 | €252,393 | €271,531 | +€19,137 | +7.6% |
| Fixed assets | 21/28 | €170,574 | €180,800 | +€10,226 | +6.0% |
| Tangible fixed assets | 22/27 | €170,574 | €180,800 | +€10,226 | +6.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €170,574 | €180,800 | +€10,226 | +6.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €81,819 | €90,731 | +€8,912 | +10.9% |
| Amounts receivable within one year | 40/41 | €58,273 | €88,447 | +€30,174 | +51.8% |
| Trade receivables | 40 | €53,462 | €87,714 | +€34,252 | +64.1% |
| Other amounts receivable | 41 | €4,811 | €733 | -€4,078 | -84.8% |
| Cash at bank and in hand | 54/58 | €23,546 | €2,284 | -€21,262 | -90.3% |
| Total equity and liabilities | 10/49 | €252,393 | €271,531 | +€19,137 | +7.6% |
| Equity | 10/15 | €64,180 | €72,992 | +€8,812 | +13.7% |
| Contributions | 10/11 | €8,068 | €8,068 | = | 0.0% |
| Reserves | 13 | €56,112 | €64,924 | +€8,812 | +15.7% |
| Distributable reserves | 133 | €56,112 | €64,924 | +€8,812 | +15.7% |
| Amounts payable | 17/49 | €188,213 | €198,539 | +€10,326 | +5.5% |
| Amounts payable after more than one year | 17 | €61,455 | €73,794 | +€12,339 | +20.1% |
| Financial debts | 170/4 | €61,455 | €73,794 | +€12,339 | +20.1% |
| Amounts payable within one year | 42/48 | €126,759 | €124,746 | -€2,013 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €33,682 | €37,661 | +€3,979 | +11.8% |
| Trade debts | 44 | €50,562 | €44,484 | -€6,077 | -12.0% |
| Suppliers | 440/4 | €50,562 | €44,484 | -€6,077 | -12.0% |
| Taxes, remuneration and social security | 45 | €468 | €468 | = | 0.0% |
| Taxes | 450/3 | €468 | €468 | = | 0.0% |
| Other amounts payable | 47/48 | €42,047 | €42,132 | +€85 | +0.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,798 | €64,274 | +€9,476 | +17.3% |
| Other operating charges | 640/8 | €554 | €572 | +€18 | +3.2% |
| Gross operating margin | 9900 | €58,094 | €76,645 | +€18,551 | +31.9% |
| Operating profit (loss) | 9901 | €2,741 | €11,798 | +€9,057 | +330.4% |
| Financial charges | 65/66B | €2,619 | €2,987 | +€367 | +14.0% |
| Recurring financial charges | 65 | €2,619 | €2,987 | +€367 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €122 | €8,812 | +€8,689 | +7113.1% |
| Profit (loss) for the period | 9904 | €122 | €8,812 | +€8,689 | +7113.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122 | €8,812 | +€8,689 | +7113.1% |
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.