BRUTRONICS: what changed
Two financial 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.
BRUTRONICS
Largest movements
- Cash +€233,247
up €233,247 (+46.6%), from €500,956 to €734,203
mainly Net result for the year (+€169,720) and Receivables within one year (+€105,333)
- Receivables within one year -€105,333
down €105,333 (-78.8%), from €133,630 to €28,297
of which Trade receivables: -€92,803
- Tangible fixed assets -€25,663
down €25,663 (-12.4%), from €206,784 to €181,121
of which Land and buildings: -€14,127
- Stocks and contracts +€15,205
up €15,205 (+9.1%), from €167,995 to €183,200
of which Contracts in progress: +€18,125
- Reserves +€169,720
up €169,720 (+2474.9%), from €6,858 to €176,578
of which Distributable reserves: +€169,720
- Tax, wage and social debts -€31,716
down €31,716 (-88.9%), from €35,685 to €3,970
of which Taxes: -€25,051
- Debts after one year -€25,321
down €25,321 (-4.4%), from €569,304 to €543,983
- Staff costs -€26,166
down €26,166 (-45.0%), from €58,195 to €32,029
- Write-downs +€15,894
new in 2025: €15,894
- Gross operating margin +€7,341
up €7,341 (+2.4%), from €300,541 to €307,882
- Other operating charges +€3,930
up €3,930 (+97.6%), from €4,025 to €7,956
- Taxes +€3,283
up €3,283 (+7.0%), from €46,751 to €50,034
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 | €1,014,624 | €1,133,659 | +€119,035 | +11.7% |
| Fixed assets | 21/28 | €206,784 | €181,121 | -€25,663 | -12.4% |
| Tangible fixed assets | 22/27 | €206,784 | €181,121 | -€25,663 | -12.4% |
| Land and buildings | 22 | €182,950 | €168,823 | -€14,127 | -7.7% |
| Plant, machinery and equipment | 23 | €2,631 | €1,916 | -€714 | -27.2% |
| Furniture and vehicles | 24 | €16,614 | €10,382 | -€6,231 | -37.5% |
| Leasing and similar rights | 25 | €4,590 | €0 | -€4,590 | -100.0% |
| Current assets | 29/58 | €807,840 | €952,538 | +€144,698 | +17.9% |
| Stocks and contracts in progress | 3 | €167,995 | €183,200 | +€15,205 | +9.1% |
| Stocks | 30/36 | €45,320 | €42,400 | -€2,920 | -6.4% |
| Contracts in progress | 37 | €122,675 | €140,800 | +€18,125 | +14.8% |
| Amounts receivable within one year | 40/41 | €133,630 | €28,297 | -€105,333 | -78.8% |
| Trade receivables | 40 | €107,766 | €14,962 | -€92,803 | -86.1% |
| Other amounts receivable | 41 | €25,865 | €13,335 | -€12,530 | -48.4% |
| Cash at bank and in hand | 54/58 | €500,956 | €734,203 | +€233,247 | +46.6% |
| Deferred charges and accrued income | 490/1 | €5,258 | €6,838 | +€1,580 | +30.0% |
| Total equity and liabilities | 10/49 | €1,014,624 | €1,133,659 | +€119,035 | +11.7% |
| Equity | 10/15 | €25,458 | €195,178 | +€169,720 | +666.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,858 | €176,578 | +€169,720 | +2474.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,858 | €176,578 | +€169,720 | +2474.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €989,166 | €938,481 | -€50,685 | -5.1% |
| Amounts payable after more than one year | 17 | €569,304 | €543,983 | -€25,321 | -4.4% |
| Financial debts | 170/4 | €569,304 | €543,983 | -€25,321 | -4.4% |
| Amounts payable within one year | 42/48 | €419,862 | €394,498 | -€25,364 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €29,626 | €25,321 | -€4,305 | -14.5% |
| Trade debts | 44 | €34,328 | €37,760 | +€3,432 | +10.0% |
| Suppliers | 440/4 | €34,328 | €37,760 | +€3,432 | +10.0% |
| Taxes, remuneration and social security | 45 | €35,685 | €3,970 | -€31,716 | -88.9% |
| Taxes | 450/3 | €26,656 | €1,605 | -€25,051 | -94.0% |
| Remuneration and social security | 454/9 | €9,029 | €2,364 | -€6,664 | -73.8% |
| Other amounts payable | 47/48 | €320,223 | €327,447 | +€7,224 | +2.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €10,831 | +€10,831 | |
| Remuneration, social security and pensions | 62 | €58,195 | €32,029 | -€26,166 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,355 | €24,802 | -€553 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,894 | +€15,894 | |
| Other operating charges | 640/8 | €4,025 | €7,956 | +€3,930 | +97.6% |
| Gross operating margin | 9900 | €300,541 | €307,882 | +€7,341 | +2.4% |
| Operating profit (loss) | 9901 | €212,965 | €227,201 | +€14,235 | +6.7% |
| Financial income | 75/76B | €760 | €793 | +€33 | +4.4% |
| Recurring financial income | 75 | €760 | €793 | +€33 | +4.4% |
| Financial charges | 65/66B | €9,272 | €8,240 | -€1,032 | -11.1% |
| Recurring financial charges | 65 | €9,272 | €8,240 | -€1,032 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €204,454 | €219,754 | +€15,300 | +7.5% |
| Income taxes | 67/77 | €46,751 | €50,034 | +€3,283 | +7.0% |
| Profit (loss) for the period | 9904 | €157,702 | €169,720 | +€12,018 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €157,702 | €169,720 | +€12,018 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.