Bruurs: 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.
Bruurs
Largest movements
- Cash +€34,607
up €34,607 (+133.8%), from €25,859 to €60,467
mainly Net result for the year (+€50,207) and Trade debts (+€15,479)
- Stocks and contracts +€33,833
up €33,833 (+72.5%), from €46,648 to €80,482
- Receivables within one year -€4,590
down €4,590 (-55.8%), from €8,232 to €3,642
- Intangible fixed assets -€2,466
down €2,466 (-11.9%), from €20,724 to €18,259
- Reserves +€50,207
up €50,207 (+382.3%), from €13,131 to €63,339
- Trade debts +€15,479
up €15,479 (+49.5%), from €31,286 to €46,765
- Other debts -€10,324
down €10,324 (-18.2%), from €56,782 to €46,458
- Tax, wage and social debts +€5,451
up €5,451 (+70.1%), from €7,775 to €13,226
of which Taxes: +€4,500
- Accrued charges and deferred income +€2,885
up €2,885 (+133.3%), from €2,165 to €5,050
- Gross operating margin +€71,754
up €71,754 (+242.5%), from €29,595 to €101,350
- Taxes +€11,132
up €11,132 (+511.7%), from €2,175 to €13,307
- Staff costs +€11,074
up €11,074 (+94.5%), from €11,718 to €22,791
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,854 | €184,154 | +€61,300 | +49.9% |
| Fixed assets | 21/28 | €42,115 | €39,563 | -€2,551 | -6.1% |
| Intangible fixed assets | 21 | €20,724 | €18,259 | -€2,466 | -11.9% |
| Tangible fixed assets | 22/27 | €21,390 | €19,905 | -€1,486 | -6.9% |
| Plant, machinery and equipment | 23 | €9,921 | €9,003 | -€918 | -9.3% |
| Furniture and vehicles | 24 | €11,469 | €10,902 | -€567 | -4.9% |
| Financial fixed assets | 28 | - | €1,400 | +€1,400 | |
| Current assets | 29/58 | €80,740 | €144,591 | +€63,851 | +79.1% |
| Stocks and contracts in progress | 3 | €46,648 | €80,482 | +€33,833 | +72.5% |
| Stocks | 30/36 | €46,648 | €80,482 | +€33,833 | +72.5% |
| Amounts receivable within one year | 40/41 | €8,232 | €3,642 | -€4,590 | -55.8% |
| Trade receivables | 40 | €8,232 | €3,642 | -€4,590 | -55.8% |
| Cash at bank and in hand | 54/58 | €25,859 | €60,467 | +€34,607 | +133.8% |
| Total equity and liabilities | 10/49 | €122,854 | €184,154 | +€61,300 | +49.9% |
| Equity | 10/15 | €16,131 | €66,339 | +€50,207 | +311.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,131 | €63,339 | +€50,207 | +382.3% |
| Distributable reserves | 133 | €13,131 | €63,339 | +€50,207 | +382.3% |
| Amounts payable | 17/49 | €106,723 | €117,815 | +€11,092 | +10.4% |
| Amounts payable after more than one year | 17 | €6,316 | €3,846 | -€2,470 | -39.1% |
| Financial debts | 170/4 | €6,316 | €3,846 | -€2,470 | -39.1% |
| Amounts payable within one year | 42/48 | €98,242 | €108,919 | +€10,678 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €2,398 | €2,470 | +€72 | +3.0% |
| Trade debts | 44 | €31,286 | €46,765 | +€15,479 | +49.5% |
| Suppliers | 440/4 | €31,286 | €46,765 | +€15,479 | +49.5% |
| Taxes, remuneration and social security | 45 | €7,775 | €13,226 | +€5,451 | +70.1% |
| Taxes | 450/3 | €6,336 | €10,837 | +€4,500 | +71.0% |
| Remuneration and social security | 454/9 | €1,439 | €2,389 | +€950 | +66.1% |
| Other amounts payable | 47/48 | €56,782 | €46,458 | -€10,324 | -18.2% |
| Accrued charges and deferred income | 492/3 | €2,165 | €5,050 | +€2,885 | +133.3% |
| Remuneration, social security and pensions | 62 | €11,718 | €22,791 | +€11,074 | +94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,541 | €9,504 | +€963 | +11.3% |
| Other operating charges | 640/8 | €2,959 | €3,264 | +€306 | +10.3% |
| Gross operating margin | 9900 | €29,595 | €101,350 | +€71,754 | +242.5% |
| Operating profit (loss) | 9901 | €6,378 | €65,789 | +€59,412 | +931.5% |
| Financial income | 75/76B | €174 | €49 | -€125 | -71.8% |
| Recurring financial income | 75 | €174 | €49 | -€125 | -71.8% |
| Financial charges | 65/66B | €1,738 | €2,324 | +€586 | +33.7% |
| Recurring financial charges | 65 | €1,738 | €2,324 | +€586 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €4,814 | €63,514 | +€58,700 | +1219.2% |
| Income taxes | 67/77 | €2,175 | €13,307 | +€11,132 | +511.7% |
| Profit (loss) for the period | 9904 | €2,639 | €50,207 | +€47,568 | +1802.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,639 | €50,207 | +€47,568 | +1802.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.