BRUTUS BV: 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.
BRUTUS BV
Largest movements
- Cash +€46,706
up €46,706 (+25.2%), from €185,367 to €232,073
mainly Net result for the year (+€49,007) and Depreciation (+€4,077)
- Tangible fixed assets -€4,077
down €4,077 (-19.3%), from €21,121 to €17,044
of which Furniture and vehicles: -€2,739
- Reserves +€49,007
up €49,007 (+24.3%), from €201,436 to €250,443
- Tax, wage and social debts -€3,883
down €3,883 (-9.7%), from €40,058 to €36,174
of which Remuneration and social security: -€3,362
- Gross operating margin -€27,215
down €27,215 (-25.9%), from €105,114 to €77,899
- Taxes -€7,180
down €7,180 (-22.5%), from €31,855 to €24,675
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.
Derived cash bridge
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 | €254,055 | €298,740 | +€44,685 | +17.6% |
| Fixed assets | 21/28 | €21,121 | €17,044 | -€4,077 | -19.3% |
| Tangible fixed assets | 22/27 | €21,121 | €17,044 | -€4,077 | -19.3% |
| Plant, machinery and equipment | 23 | €4,971 | €4,440 | -€531 | -10.7% |
| Furniture and vehicles | 24 | €8,146 | €5,407 | -€2,739 | -33.6% |
| Other tangible fixed assets | 26 | €8,004 | €7,198 | -€807 | -10.1% |
| Current assets | 29/58 | €232,935 | €281,696 | +€48,762 | +20.9% |
| Amounts receivable after more than one year | 29 | €22,001 | €22,001 | = | 0.0% |
| Trade receivables | 290 | €22,001 | €22,001 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,200 | €26,181 | +€1,981 | +8.2% |
| Trade receivables | 40 | €24,200 | €26,181 | +€1,981 | +8.2% |
| Cash at bank and in hand | 54/58 | €185,367 | €232,073 | +€46,706 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,367 | €1,441 | +€74 | +5.4% |
| Total equity and liabilities | 10/49 | €254,055 | €298,740 | +€44,685 | +17.6% |
| Equity | 10/15 | €206,436 | €255,443 | +€49,007 | +23.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €201,436 | €250,443 | +€49,007 | +24.3% |
| Distributable reserves | 133 | €201,436 | €250,443 | +€49,007 | +24.3% |
| Amounts payable | 17/49 | €47,619 | €43,298 | -€4,322 | -9.1% |
| Amounts payable within one year | 42/48 | €47,619 | €43,298 | -€4,322 | -9.1% |
| Trade debts | 44 | €6,441 | €6,223 | -€218 | -3.4% |
| Suppliers | 440/4 | €6,441 | €6,223 | -€218 | -3.4% |
| Taxes, remuneration and social security | 45 | €40,058 | €36,174 | -€3,883 | -9.7% |
| Taxes | 450/3 | €36,695 | €36,174 | -€521 | -1.4% |
| Remuneration and social security | 454/9 | €3,362 | €0 | -€3,362 | -100% |
| Other amounts payable | 47/48 | €1,121 | €900 | -€221 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,365 | €4,077 | +€711 | +21.1% |
| Other operating charges | 640/8 | €1,262 | €1,841 | +€579 | +45.9% |
| Gross operating margin | 9900 | €105,114 | €77,899 | -€27,215 | -25.9% |
| Operating profit (loss) | 9901 | €100,487 | €71,981 | -€28,506 | -28.4% |
| Financial income | 75/76B | €1,508 | €1,773 | +€265 | +17.6% |
| Recurring financial income | 75 | €1,508 | €1,773 | +€265 | +17.6% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €101,923 | €73,682 | -€28,241 | -27.7% |
| Income taxes | 67/77 | €31,855 | €24,675 | -€7,180 | -22.5% |
| Profit (loss) for the period | 9904 | €70,068 | €49,007 | -€21,061 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,068 | €49,007 | -€21,061 | -30.1% |
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 31 October 2026 via checked.be.