BRUTHI: 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.
BRUTHI
Largest movements
- Tangible fixed assets -€25,028
down €25,028 (-29.6%), from €84,679 to €59,651
of which Furniture and vehicles: -€23,204
- Cash +€9,803
up €9,803 (+24.7%), from €39,759 to €49,562
mainly Other debts (+€26,731) and Depreciation (+€19,870)
- Other debts +€26,731
up €26,731 (+87.0%), from €30,710 to €57,441
- Reserves -€23,668
down €23,668 (-45.4%), from €52,080 to €28,412
- Debts after one year -€11,652
down €11,652 (-40.5%), from €28,764 to €17,112
- Current portion of long-term debt -€4,127
down €4,127 (-26.2%), from €15,779 to €11,652
- Accrued charges and deferred income -€1,747
down €1,747 (-58.5%), from €2,985 to €1,238
- Gross operating margin -€15,871
down €15,871 (-32.9%), from €48,226 to €32,355
- Depreciation -€3,632
down €3,632 (-15.5%), from €23,502 to €19,870
- Financial charges -€2,767
down €2,767 (-72.3%), from €3,824 to €1,057
- Taxes -€1,396
down €1,396 (-34.5%), from €4,044 to €2,648
- Other operating charges -€917
down €917 (-39.7%), from €2,309 to €1,392
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 | €136,935 | €122,794 | -€14,140 | -10.3% |
| Fixed assets | 21/28 | €84,679 | €59,651 | -€25,028 | -29.6% |
| Tangible fixed assets | 22/27 | €84,679 | €59,651 | -€25,028 | -29.6% |
| Plant, machinery and equipment | 23 | €7,682 | €5,858 | -€1,824 | -23.7% |
| Furniture and vehicles | 24 | €76,997 | €53,793 | -€23,204 | -30.1% |
| Current assets | 29/58 | €52,256 | €63,144 | +€10,888 | +20.8% |
| Stocks and contracts in progress | 3 | €385 | €453 | +€67 | +17.4% |
| Stocks | 30/36 | €385 | €453 | +€67 | +17.4% |
| Amounts receivable within one year | 40/41 | €11,945 | €11,733 | -€212 | -1.8% |
| Trade receivables | 40 | €11,439 | €10,153 | -€1,286 | -11.2% |
| Other amounts receivable | 41 | €506 | €1,580 | +€1,074 | +212.4% |
| Cash at bank and in hand | 54/58 | €39,759 | €49,562 | +€9,803 | +24.7% |
| Deferred charges and accrued income | 490/1 | €167 | €1,396 | +€1,229 | +737.7% |
| Total equity and liabilities | 10/49 | €136,935 | €122,794 | -€14,140 | -10.3% |
| Equity | 10/15 | €54,080 | €30,412 | -€23,668 | -43.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,080 | €28,412 | -€23,668 | -45.4% |
| Distributable reserves | 133 | €52,080 | €28,412 | -€23,668 | -45.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €82,855 | €92,382 | +€9,527 | +11.5% |
| Amounts payable after more than one year | 17 | €28,764 | €17,112 | -€11,652 | -40.5% |
| Financial debts | 170/4 | €28,764 | €17,112 | -€11,652 | -40.5% |
| Amounts payable within one year | 42/48 | €51,106 | €74,032 | +€22,927 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | €15,779 | €11,652 | -€4,127 | -26.2% |
| Trade debts | 44 | €472 | €653 | +€181 | +38.3% |
| Suppliers | 440/4 | €472 | €653 | +€181 | +38.3% |
| Taxes, remuneration and social security | 45 | €4,144 | €4,285 | +€142 | +3.4% |
| Taxes | 450/3 | €4,144 | €4,285 | +€142 | +3.4% |
| Other amounts payable | 47/48 | €30,710 | €57,441 | +€26,731 | +87.0% |
| Accrued charges and deferred income | 492/3 | €2,985 | €1,238 | -€1,747 | -58.5% |
| Non-recurring operating income | 76A | - | €7,100 | +€7,100 | |
| Remuneration, social security and pensions | 62 | €1,113 | €1,055 | -€58 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,502 | €19,870 | -€3,632 | -15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,309 | €1,392 | -€917 | -39.7% |
| Gross operating margin | 9900 | €48,226 | €32,355 | -€15,871 | -32.9% |
| Operating profit (loss) | 9901 | €21,302 | €10,038 | -€11,264 | -52.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -93.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -93.8% |
| Financial charges | 65/66B | €3,824 | €1,057 | -€2,767 | -72.3% |
| Recurring financial charges | 65 | €3,824 | €1,057 | -€2,767 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €17,483 | €8,980 | -€8,502 | -48.6% |
| Income taxes | 67/77 | €4,044 | €2,648 | -€1,396 | -34.5% |
| Profit (loss) for the period | 9904 | €13,439 | €6,332 | -€7,106 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,439 | €6,332 | -€7,106 | -52.9% |
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.