Bruss: 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.
Bruss
Largest movements
- Receivables within one year -€122,742
down €122,742 (-68.7%), from €178,652 to €55,911
of which Other amounts receivable: -€119,268
- Tangible fixed assets -€12,850
down €12,850 (-100.0%), from €12,850 to €0
of which Furniture and vehicles: -€12,850
- Cash +€2,913
up €2,913 (+3.8%), from €76,341 to €79,253
mainly Receivables within one year (+€122,742) and Net result for the year (+€57,084)
- Other debts -€138,693
down €138,693 (-71.6%), from €193,693 to €55,000
- Advances received +€3,790
new in 2025: €3,790
- Gross operating margin -€2,960
down €2,960 (-3.6%), from €82,274 to €79,314
- Taxes +€1,619
up €1,619 (+295.2%), from €548 to €2,168
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 | €269,164 | €136,547 | -€132,617 | -49.3% |
| Fixed assets | 21/28 | €12,850 | €0 | -€12,850 | -100.0% |
| Tangible fixed assets | 22/27 | €12,850 | €0 | -€12,850 | -100.0% |
| Furniture and vehicles | 24 | €12,850 | €0 | -€12,850 | -100.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €256,314 | €136,547 | -€119,767 | -46.7% |
| Amounts receivable within one year | 40/41 | €178,652 | €55,911 | -€122,742 | -68.7% |
| Trade receivables | 40 | €19,519 | €16,045 | -€3,474 | -17.8% |
| Other amounts receivable | 41 | €159,133 | €39,865 | -€119,268 | -74.9% |
| Cash at bank and in hand | 54/58 | €76,341 | €79,253 | +€2,913 | +3.8% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,384 | +€63 | +4.7% |
| Total equity and liabilities | 10/49 | €269,164 | €136,547 | -€132,617 | -49.3% |
| Equity | 10/15 | €73,285 | €75,369 | +€2,084 | +2.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,114 | €7,198 | +€2,084 | +40.7% |
| Amounts payable | 17/49 | €195,879 | €61,179 | -€134,701 | -68.8% |
| Amounts payable within one year | 42/48 | €195,879 | €61,179 | -€134,701 | -68.8% |
| Trade debts | 44 | €1,965 | €0 | -€1,965 | -100.0% |
| Suppliers | 440/4 | €1,965 | €0 | -€1,965 | -100.0% |
| Advances received on contracts in progress | 46 | - | €3,790 | +€3,790 | |
| Taxes, remuneration and social security | 45 | €221 | €2,389 | +€2,168 | +979.9% |
| Taxes | 450/3 | €221 | €2,389 | +€2,168 | +979.9% |
| Other amounts payable | 47/48 | €193,693 | €55,000 | -€138,693 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,850 | €12,850 | = | 0.0% |
| Other operating charges | 640/8 | €7,267 | €6,725 | -€542 | -7.5% |
| Gross operating margin | 9900 | €82,274 | €79,314 | -€2,960 | -3.6% |
| Operating profit (loss) | 9901 | €62,156 | €59,739 | -€2,417 | -3.9% |
| Financial charges | 65/66B | €516 | €487 | -€28 | -5.5% |
| Recurring financial charges | 65 | €516 | €487 | -€28 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €61,641 | €59,252 | -€2,389 | -3.9% |
| Income taxes | 67/77 | €548 | €2,168 | +€1,619 | +295.2% |
| Profit (loss) for the period | 9904 | €61,092 | €57,084 | -€4,008 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,092 | €57,084 | -€4,008 | -6.6% |
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 3 October 2026 via checked.be.