BRUULTJE: 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.
BRUULTJE
Largest movements
- Cash +€36,038
up €36,038 (+187%), from €19,252 to €55,289
mainly Net result for the year (+€38,149) and Debts after one year (+€18,947)
- Tangible fixed assets +€23,388
up €23,388 (+150%), from €15,584 to €38,972
of which Furniture and vehicles: +€22,909
- Receivables within one year -€11,906
down €11,906 (-28.8%), from €41,302 to €29,396
of which Trade receivables: -€8,126
- Reserves +€38,149
up €38,149 (+206%), from €18,497 to €56,646
of which Distributable reserves: +€38,149
- Accrued charges and deferred income -€29,529
down €29,529 (-100%), from €29,529 to €0
- Debts after one year +€18,947
up €18,947 (+785%), from €2,415 to €21,361
- Trade debts +€10,134
up €10,134 (+69.9%), from €14,495 to €24,629
- Tax, wage and social debts +€5,195
up €5,195 (+97.7%), from €5,317 to €10,512
of which Taxes: +€5,494
- Gross operating margin +€45,677
up €45,677 (+45.3%), from €100,757 to €146,433
- Staff costs +€12,521
up €12,521 (+18.8%), from €66,724 to €79,245
- Taxes +€5,582
up €5,582 (+79.1%), from €7,058 to €12,640
- Other operating charges +€3,256
up €3,256 (+474%), from €686 to €3,943
- Depreciation +€2,467
up €2,467 (+31.8%), from €7,754 to €10,222
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 | €79,630 | €127,150 | +€47,520 | +59.7% |
| Fixed assets | 21/28 | €18,327 | €41,715 | +€23,388 | +128% |
| Tangible fixed assets | 22/27 | €15,584 | €38,972 | +€23,388 | +150% |
| Plant, machinery and equipment | 23 | €5,183 | €5,662 | +€479 | +9.2% |
| Furniture and vehicles | 24 | €10,401 | €33,310 | +€22,909 | +220% |
| Financial fixed assets | 28 | €2,743 | €2,743 | = | 0.0% |
| Current assets | 29/58 | €61,303 | €85,434 | +€24,132 | +39.4% |
| Stocks and contracts in progress | 3 | €749 | €749 | = | 0.0% |
| Stocks | 30/36 | €749 | €749 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,302 | €29,396 | -€11,906 | -28.8% |
| Trade receivables | 40 | €26,010 | €17,883 | -€8,126 | -31.2% |
| Other amounts receivable | 41 | €15,292 | €11,512 | -€3,779 | -24.7% |
| Cash at bank and in hand | 54/58 | €19,252 | €55,289 | +€36,038 | +187% |
| Total equity and liabilities | 10/49 | €79,630 | €127,150 | +€47,520 | +59.7% |
| Equity | 10/15 | €24,697 | €62,846 | +€38,149 | +154% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,497 | €56,646 | +€38,149 | +206% |
| Non-distributable reserves | 130/1 | €2,959 | €2,959 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,959 | €2,959 | = | 0.0% |
| Distributable reserves | 133 | €15,538 | €53,687 | +€38,149 | +246% |
| Amounts payable | 17/49 | €54,933 | €64,304 | +€9,371 | +17.1% |
| Amounts payable after more than one year | 17 | €2,415 | €21,361 | +€18,947 | +785% |
| Financial debts | 170/4 | €2,415 | €21,361 | +€18,947 | +785% |
| Amounts payable within one year | 42/48 | €22,990 | €42,942 | +€19,953 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | €3,178 | €7,801 | +€4,623 | +145% |
| Trade debts | 44 | €14,495 | €24,629 | +€10,134 | +69.9% |
| Suppliers | 440/4 | €14,495 | €24,629 | +€10,134 | +69.9% |
| Taxes, remuneration and social security | 45 | €5,317 | €10,512 | +€5,195 | +97.7% |
| Taxes | 450/3 | €1,210 | €6,704 | +€5,494 | +454% |
| Remuneration and social security | 454/9 | €4,107 | €3,808 | -€299 | -7.3% |
| Accrued charges and deferred income | 492/3 | €29,529 | €0 | -€29,529 | -100% |
| Remuneration, social security and pensions | 62 | €66,724 | €79,245 | +€12,521 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,754 | €10,222 | +€2,467 | +31.8% |
| Other operating charges | 640/8 | €686 | €3,943 | +€3,256 | +474% |
| Gross operating margin | 9900 | €100,757 | €146,433 | +€45,677 | +45.3% |
| Operating profit (loss) | 9901 | €25,592 | €53,024 | +€27,432 | +107% |
| Financial income | 75/76B | €377 | €400 | +€23 | +6.1% |
| Recurring financial income | 75 | €377 | €400 | +€23 | +6.1% |
| Financial charges | 65/66B | €3,374 | €2,634 | -€739 | -21.9% |
| Recurring financial charges | 65 | €3,374 | €2,634 | -€739 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €22,595 | €50,790 | +€28,194 | +125% |
| Income taxes | 67/77 | €7,058 | €12,640 | +€5,582 | +79.1% |
| Profit (loss) for the period | 9904 | €15,538 | €38,149 | +€22,612 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €15,538 | €38,149 | +€22,612 | +146% |
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 21 October 2026 via checked.be.