BRUVA: 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.
BRUVA
Largest movements
- Cash +€15,254
up €15,254 (+125%), from €12,244 to €27,498
mainly Net result for the year (+€15,516) and Tax, wage and social debts (+€4,401)
- Receivables within one year +€4,481
up €4,481 (+22.6%), from €19,800 to €24,281
of which Trade receivables: +€20,220
- Reserves +€15,516
new in 2025: €15,516
- Tax, wage and social debts +€4,401
up €4,401 (+73.1%), from €6,019 to €10,420
- Gross operating margin +€10,941
up €10,941 (+93.8%), from €11,670 to €22,611
- Taxes +€3,728
up €3,728 (+133%), from €2,809 to €6,537
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 | €37,045 | €56,779 | +€19,735 | +53.3% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €32,045 | €51,779 | +€19,735 | +61.6% |
| Amounts receivable within one year | 40/41 | €19,800 | €24,281 | +€4,481 | +22.6% |
| Trade receivables | 40 | €3,349 | €23,569 | +€20,220 | +604% |
| Other amounts receivable | 41 | €16,451 | €712 | -€15,739 | -95.7% |
| Cash at bank and in hand | 54/58 | €12,244 | €27,498 | +€15,254 | +125% |
| Total equity and liabilities | 10/49 | €37,045 | €56,779 | +€19,735 | +53.3% |
| Equity | 10/15 | €30,432 | €45,948 | +€15,516 | +51.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €15,516 | +€15,516 | |
| Distributable reserves | 133 | - | €15,516 | +€15,516 | |
| Profit (loss) carried forward | 14 | €20,432 | €20,432 | = | 0.0% |
| Amounts payable | 17/49 | €6,612 | €10,831 | +€4,219 | +63.8% |
| Amounts payable within one year | 42/48 | €6,612 | €10,831 | +€4,219 | +63.8% |
| Trade debts | 44 | €593 | €411 | -€182 | -30.7% |
| Suppliers | 440/4 | €593 | €411 | -€182 | -30.7% |
| Taxes, remuneration and social security | 45 | €6,019 | €10,420 | +€4,401 | +73.1% |
| Taxes | 450/3 | €6,019 | €10,420 | +€4,401 | +73.1% |
| Other operating charges | 640/8 | €619 | €558 | -€61 | -9.9% |
| Gross operating margin | 9900 | €11,670 | €22,611 | +€10,941 | +93.8% |
| Operating profit (loss) | 9901 | €11,051 | €22,053 | +€11,003 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €11,051 | €22,053 | +€11,003 | +99.6% |
| Income taxes | 67/77 | €2,809 | €6,537 | +€3,728 | +133% |
| Profit (loss) for the period | 9904 | €8,242 | €15,516 | +€7,274 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,242 | €15,516 | +€7,274 | +88.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.