Brutin: 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.
Brutin
Largest movements
- Tangible fixed assets +€3,494
up €3,494 (+59.8%), from €5,845 to €9,340
of which Furniture and vehicles: +€4,121
- Intangible fixed assets -€2,933
down €2,933 (-42.6%), from €6,893 to €3,959
- Receivables within one year -€1,769
down €1,769 (-8.6%), from €20,538 to €18,769
of which Trade receivables: -€1,721
- Cash -€1,322
down €1,322 (-4.1%), from €32,518 to €31,196
mainly Debts after one year (-€59,000) and Investment in fixed assets (net) (-€6,549)
- Debts after one year -€59,000
down €59,000 (-100.0%), from €59,000 to €0
- Reserves +€24,840
up €24,840 (+1297.1%), from €1,915 to €26,755
- Other debts +€24,652
up €24,652 (+3579.5%), from €689 to €25,340
- Advances received +€2,850
new in 2025: €2,850
- Tax, wage and social debts +€2,445
up €2,445 (+37.2%), from €6,569 to €9,013
- Gross operating margin +€41,920
up €41,920 (+2529.2%), from €1,657 to €43,578
- Taxes +€10,178
up €10,178 (+7781.0%), from €131 to €10,309
- Depreciation +€3,025
up €3,025 (+102.1%), from €2,963 to €5,988
- Other operating charges +€972
up €972 (+159.9%), from €608 to €1,580
- Financial charges -€726
down €726 (-45.7%), from €1,586 to €861
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 | €72,182 | €70,123 | -€2,058 | -2.9% |
| Fixed assets | 21/28 | €16,848 | €17,409 | +€561 | +3.3% |
| Intangible fixed assets | 21 | €6,893 | €3,959 | -€2,933 | -42.6% |
| Tangible fixed assets | 22/27 | €5,845 | €9,340 | +€3,494 | +59.8% |
| Furniture and vehicles | 24 | €3,180 | €7,301 | +€4,121 | +129.6% |
| Other tangible fixed assets | 26 | €2,665 | €2,039 | -€626 | -23.5% |
| Financial fixed assets | 28 | €4,110 | €4,110 | = | 0.0% |
| Current assets | 29/58 | €55,334 | €52,714 | -€2,619 | -4.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,538 | €18,769 | -€1,769 | -8.6% |
| Trade receivables | 40 | €20,065 | €18,344 | -€1,721 | -8.6% |
| Other amounts receivable | 41 | €473 | €425 | -€48 | -10.1% |
| Cash at bank and in hand | 54/58 | €32,518 | €31,196 | -€1,322 | -4.1% |
| Deferred charges and accrued income | 490/1 | €2,278 | €2,749 | +€472 | +20.7% |
| Total equity and liabilities | 10/49 | €72,182 | €70,123 | -€2,058 | -2.9% |
| Equity | 10/15 | €4,915 | €29,755 | +€24,840 | +505.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,915 | €26,755 | +€24,840 | +1297.1% |
| Distributable reserves | 133 | €1,915 | €26,755 | +€24,840 | +1297.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €67,267 | €40,369 | -€26,898 | -40.0% |
| Amounts payable after more than one year | 17 | €59,000 | €0 | -€59,000 | -100.0% |
| Other amounts payable | 178/9 | €59,000 | €0 | -€59,000 | -100.0% |
| Amounts payable within one year | 42/48 | €8,267 | €40,369 | +€32,102 | +388.3% |
| Trade debts | 44 | €1,009 | €3,165 | +€2,156 | +213.5% |
| Suppliers | 440/4 | €1,009 | €3,165 | +€2,156 | +213.5% |
| Advances received on contracts in progress | 46 | - | €2,850 | +€2,850 | |
| Taxes, remuneration and social security | 45 | €6,569 | €9,013 | +€2,445 | +37.2% |
| Taxes | 450/3 | €6,569 | €9,013 | +€2,445 | +37.2% |
| Other amounts payable | 47/48 | €689 | €25,340 | +€24,652 | +3579.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,963 | €5,988 | +€3,025 | +102.1% |
| Other operating charges | 640/8 | €608 | €1,580 | +€972 | +159.9% |
| Gross operating margin | 9900 | €1,657 | €43,578 | +€41,920 | +2529.2% |
| Operating profit (loss) | 9901 | -€1,913 | €36,010 | +€37,923 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €1,586 | €861 | -€726 | -45.7% |
| Recurring financial charges | 65 | €1,586 | €861 | -€726 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,498 | €35,149 | +€38,647 | |
| Income taxes | 67/77 | €131 | €10,309 | +€10,178 | +7781.0% |
| Profit (loss) for the period | 9904 | -€3,629 | €24,840 | +€28,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,629 | €24,840 | +€28,468 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.