BruVan: 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.
BruVan
Largest movements
- Tangible fixed assets +€99,055
up €99,055 (+13.2%), from €749,203 to €848,258
of which Plant, machinery and equipment: +€71,918
- Receivables within one year -€60,992
down €60,992 (-33.8%), from €180,493 to €119,501
of which Other amounts receivable: -€128,051
- Cash +€39,153
up €39,153 (+887.8%), from €4,410 to €43,563
mainly Net result for the year (+€123,489) and Depreciation (+€85,556)
- Other debts -€152,265
down €152,265 (-98.9%), from €153,925 to €1,660
- Reserves +€125,000
up €125,000 (+143.7%), from €87,000 to €212,000
- Short-term financial debts +€59,332
up €59,332 (+494.4%), from €12,000 to €71,332
- Current portion of long-term debt +€28,750
up €28,750 (+31.5%), from €91,222 to €119,972
- Trade debts +€15,861
up €15,861 (+26.2%), from €60,608 to €76,469
- Gross operating margin +€176,726
up €176,726 (+81.3%), from €217,431 to €394,157
- Staff costs +€64,349
up €64,349 (+155.9%), from €41,280 to €105,629
- Taxes +€19,017
up €19,017 (+96.3%), from €19,754 to €38,771
- Financial charges +€17,170
up €17,170 (+263.4%), from €6,519 to €23,689
- Depreciation -€11,730
down €11,730 (-12.1%), from €97,286 to €85,556
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 | €955,595 | €1,028,460 | +€72,866 | +7.6% |
| Fixed assets | 21/28 | €752,706 | €852,343 | +€99,637 | +13.2% |
| Intangible fixed assets | 21 | €3,503 | €4,085 | +€582 | +16.6% |
| Tangible fixed assets | 22/27 | €749,203 | €848,258 | +€99,055 | +13.2% |
| Land and buildings | 22 | €4,316 | €5,917 | +€1,601 | +37.1% |
| Plant, machinery and equipment | 23 | €94,943 | €166,860 | +€71,918 | +75.7% |
| Furniture and vehicles | 24 | €19,584 | €13,386 | -€6,198 | -31.6% |
| Leasing and similar rights | 25 | €21,228 | €83,679 | +€62,451 | +294.2% |
| Other tangible fixed assets | 26 | €609,133 | €578,416 | -€30,717 | -5.0% |
| Current assets | 29/58 | €202,889 | €176,117 | -€26,772 | -13.2% |
| Stocks and contracts in progress | 3 | €14,860 | €7,669 | -€7,190 | -48.4% |
| Stocks | 30/36 | €14,860 | €7,669 | -€7,190 | -48.4% |
| Amounts receivable within one year | 40/41 | €180,493 | €119,501 | -€60,992 | -33.8% |
| Trade receivables | 40 | €52,443 | €119,501 | +€67,058 | +127.9% |
| Other amounts receivable | 41 | €128,051 | - | -€128,051 | |
| Cash at bank and in hand | 54/58 | €4,410 | €43,563 | +€39,153 | +887.8% |
| Deferred charges and accrued income | 490/1 | €3,126 | €5,384 | +€2,258 | +72.2% |
| Total equity and liabilities | 10/49 | €955,595 | €1,028,460 | +€72,866 | +7.6% |
| Equity | 10/15 | €105,911 | €229,400 | +€123,489 | +116.6% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €87,000 | €212,000 | +€125,000 | +143.7% |
| Distributable reserves | 133 | €87,000 | €212,000 | +€125,000 | +143.7% |
| Profit (loss) carried forward | 14 | €6,711 | €5,200 | -€1,511 | -22.5% |
| Amounts payable | 17/49 | €849,684 | €799,060 | -€50,624 | -6.0% |
| Amounts payable after more than one year | 17 | €499,257 | €491,652 | -€7,604 | -1.5% |
| Financial debts | 170/4 | €499,257 | €491,652 | -€7,604 | -1.5% |
| Amounts payable within one year | 42/48 | €348,966 | €306,142 | -€42,824 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €91,222 | €119,972 | +€28,750 | +31.5% |
| Financial debts | 43 | €12,000 | €71,332 | +€59,332 | +494.4% |
| Credit institutions | 430/8 | €12,000 | €71,332 | +€59,332 | +494.4% |
| Trade debts | 44 | €60,608 | €76,469 | +€15,861 | +26.2% |
| Suppliers | 440/4 | €60,608 | €76,469 | +€15,861 | +26.2% |
| Taxes, remuneration and social security | 45 | €31,212 | €36,709 | +€5,497 | +17.6% |
| Taxes | 450/3 | €23,800 | €21,521 | -€2,279 | -9.6% |
| Remuneration and social security | 454/9 | €7,412 | €15,188 | +€7,776 | +104.9% |
| Other amounts payable | 47/48 | €153,925 | €1,660 | -€152,265 | -98.9% |
| Accrued charges and deferred income | 492/3 | €1,461 | €1,265 | -€195 | -13.4% |
| Remuneration, social security and pensions | 62 | €41,280 | €105,629 | +€64,349 | +155.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,286 | €85,556 | -€11,730 | -12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,181 | +€1,181 | |
| Other operating charges | 640/8 | €5,288 | €7,928 | +€2,641 | +49.9% |
| Non-recurring operating charges | 66A | - | €7,993 | +€7,993 | |
| Gross operating margin | 9900 | €217,431 | €394,157 | +€176,726 | +81.3% |
| Operating profit (loss) | 9901 | €73,578 | €185,870 | +€112,292 | +152.6% |
| Financial income | 75/76B | €31 | €80 | +€49 | +157.1% |
| Recurring financial income | 75 | €31 | €80 | +€49 | +157.1% |
| Financial charges | 65/66B | €6,519 | €23,689 | +€17,170 | +263.4% |
| Recurring financial charges | 65 | €6,519 | €23,689 | +€17,170 | +263.4% |
| Profit (loss) for the period before taxes | 9903 | €67,089 | €162,260 | +€95,171 | +141.9% |
| Income taxes | 67/77 | €19,754 | €38,771 | +€19,017 | +96.3% |
| Profit (loss) for the period | 9904 | €47,336 | €123,489 | +€76,154 | +160.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,336 | €123,489 | +€76,154 | +160.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.