BRUUYS: 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.
BRUUYS
Largest movements
- Receivables within one year -€178,423
down €178,423 (-24.7%), from €723,069 to €544,645
of which Trade receivables: -€181,534
- Deferred charges and accrued income +€71,753
up €71,753 (+324.5%), from €22,110 to €93,863
- Tangible fixed assets +€49,540
up €49,540 (+54.2%), from €91,480 to €141,020
of which Furniture and vehicles: +€56,910
- Stocks and contracts -€13,410
down €13,410 (-35.8%), from €37,449 to €24,039
- Cash -€13,252
down €13,252 (-44.0%), from €30,141 to €16,888
mainly Net result for the year (-€235,650) and Trade debts (-€161,443)
- Profit (loss) carried forward -€235,650
down €235,650, from €94,079 to -€141,571
- Advances received +€228,726
up €228,726, from €0 to €228,726
- Trade debts -€161,443
down €161,443 (-27.6%), from €585,777 to €424,334
- Other debts +€98,903
new in 2025: €98,903
- Tax, wage and social debts -€9,204
down €9,204 (-7.2%), from €128,683 to €119,479
of which Taxes: -€51,240
- Gross operating margin -€262,956
down €262,956 (-62.8%), from €418,851 to €155,895
- Staff costs +€65,058
up €65,058 (+27.7%), from €234,694 to €299,751
- Taxes -€26,195
down €26,195 (-99.3%), from €26,387 to €192
- Depreciation +€21,354
up €21,354 (+245.6%), from €8,694 to €30,048
- Financial charges +€20,964
up €20,964 (+302.1%), from €6,939 to €27,903
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 | €905,448 | €821,655 | -€83,793 | -9.3% |
| Fixed assets | 21/28 | €91,480 | €141,020 | +€49,540 | +54.2% |
| Tangible fixed assets | 22/27 | €91,480 | €141,020 | +€49,540 | +54.2% |
| Plant, machinery and equipment | 23 | €1,195 | €766 | -€428 | -35.9% |
| Furniture and vehicles | 24 | €71,776 | €128,685 | +€56,910 | +79.3% |
| Leasing and similar rights | 25 | €18,510 | €11,569 | -€6,941 | -37.5% |
| Current assets | 29/58 | €813,968 | €680,635 | -€133,333 | -16.4% |
| Stocks and contracts in progress | 3 | €37,449 | €24,039 | -€13,410 | -35.8% |
| Stocks | 30/36 | €37,449 | €24,039 | -€13,410 | -35.8% |
| Amounts receivable within one year | 40/41 | €723,069 | €544,645 | -€178,423 | -24.7% |
| Trade receivables | 40 | €720,862 | €539,328 | -€181,534 | -25.2% |
| Other amounts receivable | 41 | €2,207 | €5,318 | +€3,111 | +141.0% |
| Current investments | 50/53 | €1,200 | €1,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,141 | €16,888 | -€13,252 | -44.0% |
| Deferred charges and accrued income | 490/1 | €22,110 | €93,863 | +€71,753 | +324.5% |
| Total equity and liabilities | 10/49 | €905,448 | €821,655 | -€83,793 | -9.3% |
| Equity | 10/15 | €99,079 | -€136,571 | -€235,650 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,079 | -€141,571 | -€235,650 | |
| Amounts payable | 17/49 | €806,369 | €958,226 | +€151,857 | +18.8% |
| Amounts payable after more than one year | 17 | €12,236 | €5,015 | -€7,221 | -59.0% |
| Financial debts | 170/4 | €12,236 | €5,015 | -€7,221 | -59.0% |
| Amounts payable within one year | 42/48 | €791,334 | €948,662 | +€157,328 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €6,874 | €7,221 | +€347 | +5.0% |
| Financial debts | 43 | €70,000 | €70,000 | = | 0.0% |
| Other loans | 439 | €70,000 | €70,000 | = | 0.0% |
| Trade debts | 44 | €585,777 | €424,334 | -€161,443 | -27.6% |
| Suppliers | 440/4 | €585,777 | €424,334 | -€161,443 | -27.6% |
| Advances received on contracts in progress | 46 | €0 | €228,726 | +€228,726 | |
| Taxes, remuneration and social security | 45 | €128,683 | €119,479 | -€9,204 | -7.2% |
| Taxes | 450/3 | €110,681 | €59,441 | -€51,240 | -46.3% |
| Remuneration and social security | 454/9 | €18,001 | €60,038 | +€42,036 | +233.5% |
| Other amounts payable | 47/48 | - | €98,903 | +€98,903 | |
| Accrued charges and deferred income | 492/3 | €2,800 | €4,550 | +€1,750 | +62.5% |
| Remuneration, social security and pensions | 62 | €234,694 | €299,751 | +€65,058 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,694 | €30,048 | +€21,354 | +245.6% |
| Other operating charges | 640/8 | €12,954 | €33,746 | +€20,793 | +160.5% |
| Gross operating margin | 9900 | €418,851 | €155,895 | -€262,956 | -62.8% |
| Operating profit (loss) | 9901 | €162,510 | -€207,651 | -€370,161 | |
| Financial income | 75/76B | €578 | €95 | -€482 | -83.5% |
| Recurring financial income | 75 | €578 | €95 | -€482 | -83.5% |
| Financial charges | 65/66B | €6,939 | €27,903 | +€20,964 | +302.1% |
| Recurring financial charges | 65 | €6,939 | €27,903 | +€20,964 | +302.1% |
| Profit (loss) for the period before taxes | 9903 | €156,148 | -€235,459 | -€391,607 | |
| Income taxes | 67/77 | €26,387 | €192 | -€26,195 | -99.3% |
| Profit (loss) for the period | 9904 | €129,761 | -€235,650 | -€365,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,761 | -€235,650 | -€365,412 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.