BRUSSACHAUFF: 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.
BRUSSACHAUFF
Largest movements
- Receivables within one year +€37,350
up €37,350 (+66.1%), from €56,510 to €93,860
of which Trade receivables: +€42,611
- Cash -€3,539
down €3,539 (-35.0%), from €10,118 to €6,579
mainly Receivables within one year (-€37,350) and Other debts (-€5,184)
- Trade debts +€27,505
up €27,505 (+52.5%), from €52,358 to €79,862
- Profit (loss) carried forward +€5,628
up €5,628 (+68.6%), from €8,201 to €13,830
- Other debts -€5,184
down €5,184 (-53.6%), from €9,678 to €4,494
- Contributions +€5,000
new in 2025: €5,000
- Gross operating margin -€4,229
down €4,229 (-29.6%), from €14,266 to €10,036
- Taxes -€1,327
down €1,327 (-48.5%), from €2,734 to €1,407
- Depreciation -€356
down €356 (-11.1%), from €3,195 to €2,839
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 | €72,970 | €106,117 | +€33,146 | +45.4% |
| Fixed assets | 21/28 | €6,342 | €5,678 | -€664 | -10.5% |
| Tangible fixed assets | 22/27 | €6,342 | €5,678 | -€664 | -10.5% |
| Furniture and vehicles | 24 | €6,342 | €5,678 | -€664 | -10.5% |
| Current assets | 29/58 | €66,628 | €100,438 | +€33,811 | +50.7% |
| Amounts receivable within one year | 40/41 | €56,510 | €93,860 | +€37,350 | +66.1% |
| Trade receivables | 40 | €49,028 | €91,639 | +€42,611 | +86.9% |
| Other amounts receivable | 41 | €7,482 | €2,220 | -€5,261 | -70.3% |
| Cash at bank and in hand | 54/58 | €10,118 | €6,579 | -€3,539 | -35.0% |
| Total equity and liabilities | 10/49 | €72,970 | €106,117 | +€33,146 | +45.4% |
| Equity | 10/15 | €8,201 | €18,830 | +€10,628 | +130% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €8,201 | €13,830 | +€5,628 | +68.6% |
| Amounts payable | 17/49 | €64,769 | €87,287 | +€22,518 | +34.8% |
| Amounts payable within one year | 42/48 | €64,769 | €87,287 | +€22,518 | +34.8% |
| Trade debts | 44 | €52,358 | €79,862 | +€27,505 | +52.5% |
| Suppliers | 440/4 | €52,358 | €79,862 | +€27,505 | +52.5% |
| Taxes, remuneration and social security | 45 | €2,734 | €2,931 | +€197 | +7.2% |
| Taxes | 450/3 | €2,734 | €2,931 | +€197 | +7.2% |
| Other amounts payable | 47/48 | €9,678 | €4,494 | -€5,184 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,195 | €2,839 | -€356 | -11.1% |
| Other operating charges | 640/8 | €106 | €106 | = | 0.0% |
| Gross operating margin | 9900 | €14,266 | €10,036 | -€4,229 | -29.6% |
| Operating profit (loss) | 9901 | €10,965 | €7,091 | -€3,874 | -35.3% |
| Financial charges | 65/66B | €30 | €56 | +€26 | +85.4% |
| Recurring financial charges | 65 | €30 | €56 | +€26 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €10,935 | €7,035 | -€3,900 | -35.7% |
| Income taxes | 67/77 | €2,734 | €1,407 | -€1,327 | -48.5% |
| Profit (loss) for the period | 9904 | €8,201 | €5,628 | -€2,573 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,201 | €5,628 | -€2,573 | -31.4% |
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 13 October 2026 via checked.be.