BRUVERI: 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.
BRUVERI
Largest movements
- Tangible fixed assets -€35,080
down €35,080 (-16.6%), from €211,040 to €175,960
of which Furniture and vehicles: -€29,200
- Receivables within one year +€22,787
up €22,787 (+26.1%), from €87,409 to €110,196
of which Trade receivables: +€33,571
- Cash +€3,446
up €3,446 (+115.2%), from €2,991 to €6,436
mainly Depreciation (+€36,873) and Net result for the year (+€12,028)
- Debts after one year -€21,715
down €21,715 (-7.0%), from €310,795 to €289,080
of which Financial debts: -€23,155
- Profit (loss) carried forward +€12,028
up €12,028 (+8.7%), from -€137,834 to -€125,805
- Other debts +€11,270
new in 2025: €11,270
- Short-term financial debts -€9,962
down €9,962 (-48.3%), from €20,646 to €10,684
- Trade debts -€7,832
no longer reported in 2025 (was €7,832)
- Gross operating margin +€22,347
up €22,347 (+59.1%), from €37,790 to €60,138
- Financial charges +€7,314
up €7,314 (+1395.5%), from €524 to €7,838
- Depreciation +€2,398
up €2,398 (+7.0%), from €34,474 to €36,873
- Other operating charges -€2,301
down €2,301 (-40.4%), from €5,700 to €3,399
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 | €301,439 | €292,592 | -€8,847 | -2.9% |
| Fixed assets | 21/28 | €211,040 | €175,960 | -€35,080 | -16.6% |
| Tangible fixed assets | 22/27 | €211,040 | €175,960 | -€35,080 | -16.6% |
| Land and buildings | 22 | €142,240 | €136,360 | -€5,880 | -4.1% |
| Furniture and vehicles | 24 | €68,800 | €39,600 | -€29,200 | -42.4% |
| Current assets | 29/58 | €90,399 | €116,632 | +€26,233 | +29.0% |
| Amounts receivable within one year | 40/41 | €87,409 | €110,196 | +€22,787 | +26.1% |
| Trade receivables | 40 | €49,825 | €83,396 | +€33,571 | +67.4% |
| Other amounts receivable | 41 | €37,584 | €26,800 | -€10,784 | -28.7% |
| Cash at bank and in hand | 54/58 | €2,991 | €6,436 | +€3,446 | +115.2% |
| Total equity and liabilities | 10/49 | €301,439 | €292,592 | -€8,847 | -2.9% |
| Equity | 10/15 | -€37,834 | -€25,805 | +€12,028 | +31.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,834 | -€125,805 | +€12,028 | +8.7% |
| Amounts payable | 17/49 | €339,273 | €318,398 | -€20,875 | -6.2% |
| Amounts payable after more than one year | 17 | €310,795 | €289,080 | -€21,715 | -7.0% |
| Financial debts | 170/4 | €309,675 | €286,520 | -€23,155 | -7.5% |
| Other amounts payable | 178/9 | €1,120 | €2,560 | +€1,440 | +128.6% |
| Amounts payable within one year | 42/48 | €28,478 | €29,318 | +€840 | +2.9% |
| Financial debts | 43 | €20,646 | €10,684 | -€9,962 | -48.3% |
| Credit institutions | 430/8 | €20,646 | €10,684 | -€9,962 | -48.3% |
| Trade debts | 44 | €7,832 | - | -€7,832 | |
| Suppliers | 440/4 | €7,832 | - | -€7,832 | |
| Taxes, remuneration and social security | 45 | - | €7,363 | +€7,363 | |
| Taxes | 450/3 | - | €7,363 | +€7,363 | |
| Other amounts payable | 47/48 | - | €11,270 | +€11,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,474 | €36,873 | +€2,398 | +7.0% |
| Other operating charges | 640/8 | €5,700 | €3,399 | -€2,301 | -40.4% |
| Gross operating margin | 9900 | €37,790 | €60,138 | +€22,347 | +59.1% |
| Operating profit (loss) | 9901 | -€2,384 | €19,866 | +€22,250 | |
| Financial charges | 65/66B | €524 | €7,838 | +€7,314 | +1395.5% |
| Recurring financial charges | 65 | €524 | €7,838 | +€7,314 | +1395.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,908 | €12,028 | +€14,936 | |
| Profit (loss) for the period | 9904 | -€2,908 | €12,028 | +€14,936 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,908 | €12,028 | +€14,936 |
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 11 October 2026 via checked.be.