BRUTALISTEN: what changed
What changed
BRUTALISTEN
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€16,484
2024 · €36,908-€20,424
Equity
€53,783
2024 · €37,299+€16,484
Cash
€14,184
2024 · €45,346-€31,162
Balance sheet total
€151,951
2024 · €190,440-€38,490
Largest movements
Assets
- Cash -€31,162
down €31,162 (-68.7%), from €45,346 to €14,184
mainly Tax, wage and social debts (-€38,726) and Trade debts (-€18,841)
- Deferred charges and accrued income -€6,005
down €6,005 (-57.9%), from €10,373 to €4,368
- Tangible fixed assets -€3,359
down €3,359 (-15.3%), from €21,976 to €18,617
Equity and liabilities
- Tax, wage and social debts -€38,726
down €38,726 (-50.0%), from €77,472 to €38,746
of which Remuneration and social security: -€34,256
- Trade debts -€18,841
down €18,841 (-25.0%), from €75,291 to €56,450
- Profit (loss) carried forward +€16,484
up €16,484 (+72.7%), from -€22,664 to -€6,180
- Accrued charges and deferred income +€2,593
up €2,593 (+686%), from €378 to €2,971
Income statement
- Gross operating margin -€67,502
down €67,502 (-16.1%), from €419,785 to €352,283
- Staff costs -€45,675
down €45,675 (-12.5%), from €365,241 to €319,567
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,908
Gross operating margin
-€67,502
Staff costs
+€45,675
Depreciation
+€1,615
Other operating charges
-€29
Other operating items
+€104
Financial income
-€76
Financial charges
+€14
Taxes
-€226
Result 2025
€16,484
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€26,020
Investment
-€5,142
Financing
€0
Cash 2024
€45,346
From operations (derived)
-€26,020
Net result for the year
+€16,484
Depreciation
+€8,467
Stocks and contracts
-€684
Receivables within one year
-€1,318
Deferred charges and accrued income
+€6,005
Trade debts
-€18,841
Tax, wage and social debts
-€38,726
Accrued charges and deferred income
+€2,593
Investment (derived)
-€5,142
Investment in fixed assets (net)
-€5,142
Cash 2025
€14,184
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,440 | €151,951 | -€38,490 | -20.2% |
| Fixed assets | 21/28 | €30,153 | €26,828 | -€3,325 | -11.0% |
| Tangible fixed assets | 22/27 | €21,976 | €18,617 | -€3,359 | -15.3% |
| Plant, machinery and equipment | 23 | €5,581 | €4,921 | -€660 | -11.8% |
| Furniture and vehicles | 24 | €7,280 | €6,229 | -€1,051 | -14.4% |
| Other tangible fixed assets | 26 | €9,115 | €7,467 | -€1,648 | -18.1% |
| Financial fixed assets | 28 | €8,177 | €8,211 | +€35 | +0.4% |
| Current assets | 29/58 | €160,288 | €125,123 | -€35,165 | -21.9% |
| Stocks and contracts in progress | 3 | €37,130 | €37,814 | +€684 | +1.8% |
| Stocks | 30/36 | €37,130 | €37,814 | +€684 | +1.8% |
| Amounts receivable within one year | 40/41 | €67,439 | €68,757 | +€1,318 | +2.0% |
| Trade receivables | 40 | €25,358 | €17,512 | -€7,846 | -30.9% |
| Other amounts receivable | 41 | €42,080 | €51,244 | +€9,164 | +21.8% |
| Cash at bank and in hand | 54/58 | €45,346 | €14,184 | -€31,162 | -68.7% |
| Deferred charges and accrued income | 490/1 | €10,373 | €4,368 | -€6,005 | -57.9% |
| Total equity and liabilities | 10/49 | €190,440 | €151,951 | -€38,490 | -20.2% |
| Equity | 10/15 | €37,299 | €53,783 | +€16,484 | +44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,363 | €41,363 | = | 0.0% |
| Distributable reserves | 133 | €41,363 | €41,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,664 | -€6,180 | +€16,484 | +72.7% |
| Amounts payable | 17/49 | €153,141 | €98,168 | -€54,973 | -35.9% |
| Amounts payable within one year | 42/48 | €152,763 | €95,196 | -€57,566 | -37.7% |
| Trade debts | 44 | €75,291 | €56,450 | -€18,841 | -25.0% |
| Suppliers | 440/4 | €75,291 | €56,450 | -€18,841 | -25.0% |
| Taxes, remuneration and social security | 45 | €77,472 | €38,746 | -€38,726 | -50.0% |
| Taxes | 450/3 | €27,357 | €22,888 | -€4,469 | -16.3% |
| Remuneration and social security | 454/9 | €50,115 | €15,859 | -€34,256 | -68.4% |
| Accrued charges and deferred income | 492/3 | €378 | €2,971 | +€2,593 | +686% |
| Non-recurring operating income | 76A | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €365,241 | €319,567 | -€45,675 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,082 | €8,467 | -€1,615 | -16.0% |
| Other operating charges | 640/8 | €2,946 | €2,975 | +€29 | +1.0% |
| Non-recurring operating charges | 66A | €104 | - | -€104 | |
| Gross operating margin | 9900 | €419,785 | €352,283 | -€67,502 | -16.1% |
| Operating profit (loss) | 9901 | €41,411 | €21,275 | -€20,136 | -48.6% |
| Financial income | 75/76B | €407 | €330 | -€76 | -18.7% |
| Recurring financial income | 75 | €407 | €330 | -€76 | -18.7% |
| Financial charges | 65/66B | €4,658 | €4,645 | -€14 | -0.3% |
| Recurring financial charges | 65 | €4,401 | €4,131 | -€270 | -6.1% |
| Non-recurring financial charges | 66B | €257 | €514 | +€257 | +99.8% |
| Profit (loss) for the period before taxes | 9903 | €37,159 | €16,960 | -€20,198 | -54.4% |
| Income taxes | 67/77 | €251 | €477 | +€226 | +90.1% |
| Profit (loss) for the period | 9904 | €36,908 | €16,484 | -€20,424 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,908 | €16,484 | -€20,424 | -55.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.