BRUSSCO: 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.
BRUSSCO
Largest movements
- Cash -€16,262
down €16,262 (-41.0%), from €39,661 to €23,398
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€14,347)
- Receivables within one year +€12,422
up €12,422 (+81.5%), from €15,246 to €27,668
- Deferred charges and accrued income +€3,000
new in 2025: €3,000
- Tangible fixed assets -€2,796
down €2,796 (-14.4%), from €19,415 to €16,619
of which Furniture and vehicles: -€2,358
- Tax, wage and social debts -€14,347
down €14,347 (-62.5%), from €22,959 to €8,612
of which Remuneration and social security: -€10,000
- Profit (loss) carried forward +€13,316
up €13,316 (+56.6%), from €23,514 to €36,830
- Short-term financial debts -€4,151
down €4,151 (-63.0%), from €6,593 to €2,442
- Trade debts +€1,957
up €1,957 (+1727.7%), from €113 to €2,071
- Gross operating margin +€35,105
up €35,105 (+201.4%), from €17,430 to €52,535
- Taxes -€8,048
down €8,048 (-46.1%), from €17,474 to €9,425
- Other operating charges -€1,593
down €1,593 (-46.2%), from €3,447 to €1,854
- Depreciation +€849
up €849 (+13.5%), from €6,306 to €7,155
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 | €74,322 | €70,685 | -€3,637 | -4.9% |
| Fixed assets | 21/28 | €19,415 | €16,619 | -€2,796 | -14.4% |
| Tangible fixed assets | 22/27 | €19,415 | €16,619 | -€2,796 | -14.4% |
| Plant, machinery and equipment | 23 | €8,573 | €8,135 | -€438 | -5.1% |
| Furniture and vehicles | 24 | €10,842 | €8,484 | -€2,358 | -21.7% |
| Current assets | 29/58 | €54,907 | €54,066 | -€841 | -1.5% |
| Amounts receivable within one year | 40/41 | €15,246 | €27,668 | +€12,422 | +81.5% |
| Trade receivables | 40 | €15,246 | €27,668 | +€12,422 | +81.5% |
| Cash at bank and in hand | 54/58 | €39,661 | €23,398 | -€16,262 | -41.0% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €74,322 | €70,685 | -€3,637 | -4.9% |
| Equity | 10/15 | €43,974 | €57,290 | +€13,316 | +30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,514 | €36,830 | +€13,316 | +56.6% |
| Amounts payable | 17/49 | €30,347 | €13,395 | -€16,952 | -55.9% |
| Amounts payable within one year | 42/48 | €29,665 | €13,125 | -€16,540 | -55.8% |
| Financial debts | 43 | €6,593 | €2,442 | -€4,151 | -63.0% |
| Credit institutions | 430/8 | €6,593 | €2,442 | -€4,151 | -63.0% |
| Trade debts | 44 | €113 | €2,071 | +€1,957 | +1727.7% |
| Suppliers | 440/4 | €113 | €2,071 | +€1,957 | +1727.7% |
| Taxes, remuneration and social security | 45 | €22,959 | €8,612 | -€14,347 | -62.5% |
| Taxes | 450/3 | €12,959 | €8,612 | -€4,347 | -33.5% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Accrued charges and deferred income | 492/3 | €682 | €269 | -€412 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,306 | €7,155 | +€849 | +13.5% |
| Other operating charges | 640/8 | €3,447 | €1,854 | -€1,593 | -46.2% |
| Gross operating margin | 9900 | €17,430 | €52,535 | +€35,105 | +201.4% |
| Operating profit (loss) | 9901 | €7,677 | €43,526 | +€35,849 | +467.0% |
| Financial charges | 65/66B | €305 | €784 | +€480 | +157.5% |
| Recurring financial charges | 65 | €305 | €784 | +€480 | +157.5% |
| Profit (loss) for the period before taxes | 9903 | €7,372 | €42,741 | +€35,369 | +479.8% |
| Income taxes | 67/77 | €17,474 | €9,425 | -€8,048 | -46.1% |
| Profit (loss) for the period | 9904 | -€10,101 | €33,316 | +€43,417 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,101 | €33,316 | +€43,417 |
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 5 October 2026 via checked.be.