Brutoema: 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.
Brutoema
Largest movements
- Receivables within one year +€42,955
up €42,955 (+148.3%), from €28,971 to €71,926
- Tangible fixed assets -€27,750
down €27,750 (-6.4%), from €430,578 to €402,828
- Deferred charges and accrued income -€12,585
down €12,585 (-100.0%), from €12,585 to €0
- Revaluation surpluses -€19,000
down €19,000 (-6.2%), from €304,000 to €285,000
- Reserves +€19,000
up €19,000 (+7.1%), from €268,288 to €287,288
of which Distributable reserves: +€19,000
- Trade debts +€12,330
up €12,330 (+21.1%), from €58,518 to €70,848
- Gross operating margin -€6,965
down €6,965 (-19.8%), from €35,162 to €28,197
- Other operating charges -€4,185
down €4,185 (-44.0%), from €9,517 to €5,332
- Financial income -€3,954
down €3,954 (-49.8%), from €7,935 to €3,981
- Taxes -€1,753
down €1,753 (-26.5%), from €6,611 to €4,857
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 | €722,409 | €724,086 | +€1,676 | +0.2% |
| Fixed assets | 21/28 | €430,578 | €402,828 | -€27,750 | -6.4% |
| Tangible fixed assets | 22/27 | €430,578 | €402,828 | -€27,750 | -6.4% |
| Land and buildings | 22 | €430,578 | €402,828 | -€27,750 | -6.4% |
| Current assets | 29/58 | €291,832 | €321,258 | +€29,426 | +10.1% |
| Amounts receivable after more than one year | 29 | €249,000 | €249,000 | = | 0.0% |
| Other amounts receivable | 291 | €249,000 | €249,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,971 | €71,926 | +€42,955 | +148.3% |
| Other amounts receivable | 41 | €28,971 | €71,926 | +€42,955 | +148.3% |
| Cash at bank and in hand | 54/58 | €1,276 | €332 | -€945 | -74.0% |
| Deferred charges and accrued income | 490/1 | €12,585 | €0 | -€12,585 | -100.0% |
| Total equity and liabilities | 10/49 | €722,409 | €724,086 | +€1,676 | +0.2% |
| Equity | 10/15 | €650,438 | €644,405 | -€6,033 | -0.9% |
| Contributions | 10/11 | €78,150 | €78,150 | = | 0.0% |
| Capital | 10 | €78,150 | €78,150 | = | 0.0% |
| Issued capital | 100 | €78,150 | €78,150 | = | 0.0% |
| Revaluation surpluses | 12 | €304,000 | €285,000 | -€19,000 | -6.2% |
| Reserves | 13 | €268,288 | €287,288 | +€19,000 | +7.1% |
| Non-distributable reserves | 130/1 | €7,815 | €7,815 | = | 0.0% |
| Legal reserve | 130 | €7,815 | €7,815 | = | 0.0% |
| Distributable reserves | 133 | €260,473 | €279,473 | +€19,000 | +7.3% |
| Profit (loss) carried forward | 14 | - | -€6,033 | -€6,033 | |
| Amounts payable | 17/49 | €71,971 | €79,680 | +€7,709 | +10.7% |
| Amounts payable within one year | 42/48 | €67,479 | €79,680 | +€12,201 | +18.1% |
| Trade debts | 44 | €58,518 | €70,848 | +€12,330 | +21.1% |
| Suppliers | 440/4 | €58,518 | €70,848 | +€12,330 | +21.1% |
| Taxes, remuneration and social security | 45 | €6,611 | €4,857 | -€1,753 | -26.5% |
| Taxes | 450/3 | €6,611 | €4,857 | -€1,753 | -26.5% |
| Other amounts payable | 47/48 | €2,350 | €3,975 | +€1,625 | +69.1% |
| Accrued charges and deferred income | 492/3 | €4,492 | €0 | -€4,492 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,750 | €27,750 | = | 0.0% |
| Other operating charges | 640/8 | €9,517 | €5,332 | -€4,185 | -44.0% |
| Gross operating margin | 9900 | €35,162 | €28,197 | -€6,965 | -19.8% |
| Operating profit (loss) | 9901 | -€2,105 | -€4,886 | -€2,780 | -132.1% |
| Financial income | 75/76B | €7,935 | €3,981 | -€3,954 | -49.8% |
| Recurring financial income | 75 | €7,935 | €3,981 | -€3,954 | -49.8% |
| Financial charges | 65/66B | €60 | €271 | +€211 | +352.7% |
| Recurring financial charges | 65 | €60 | €271 | +€211 | +352.7% |
| Profit (loss) for the period before taxes | 9903 | €5,770 | -€1,176 | -€6,946 | |
| Income taxes | 67/77 | €6,611 | €4,857 | -€1,753 | -26.5% |
| Profit (loss) for the period | 9904 | -€840 | -€6,033 | -€5,193 | -618.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€840 | -€6,033 | -€5,193 | -618.0% |
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 5 October 2026 via checked.be.