BRUVET: 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.
BRUVET
Largest movements
- Cash +€45,548
up €45,548 (+132%), from €34,613 to €80,161
mainly Net result for the year (+€31,563) and Receivables within one year (+€20,383)
- Receivables within one year -€20,383
down €20,383 (-27.1%), from €75,232 to €54,849
of which Other amounts receivable: -€17,221
- Tangible fixed assets -€5,655
down €5,655 (-28.6%), from €19,792 to €14,137
- Reserves +€26,500
up €26,500 (+30.4%), from €87,250 to €113,750
- Debts after one year -€6,628
down €6,628 (-59.1%), from €11,211 to €4,583
- Other debts +€5,000
new in 2025: €5,000
- Trade debts -€4,845
down €4,845 (-80.4%), from €6,028 to €1,183
- Current portion of long-term debt -€1,724
down €1,724 (-13.9%), from €12,399 to €10,675
- Gross operating margin -€5,919
down €5,919 (-11.3%), from €52,215 to €46,297
- Financial income +€4,533
up €4,533 (+45,330,200%), from €0 to €4,533
of which Non-recurring financial income: +€4,302
- Purchases and services +€3,378
up €3,378 (+5.2%), from €64,746 to €68,123
- Turnover +€1,744
up €1,744 (+1.5%), from €112,579 to €114,323
- Taxes -€1,614
down €1,614 (-12.3%), from €13,116 to €11,502
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 | €129,636 | €149,147 | +€19,510 | +15.1% |
| Fixed assets | 21/28 | €19,792 | €14,137 | -€5,655 | -28.6% |
| Tangible fixed assets | 22/27 | €19,792 | €14,137 | -€5,655 | -28.6% |
| Furniture and vehicles | 24 | €19,792 | €14,137 | -€5,655 | -28.6% |
| Current assets | 29/58 | €109,845 | €135,010 | +€25,165 | +22.9% |
| Amounts receivable within one year | 40/41 | €75,232 | €54,849 | -€20,383 | -27.1% |
| Trade receivables | 40 | €29,023 | €25,861 | -€3,162 | -10.9% |
| Other amounts receivable | 41 | €46,209 | €28,988 | -€17,221 | -37.3% |
| Cash at bank and in hand | 54/58 | €34,613 | €80,161 | +€45,548 | +132% |
| Total equity and liabilities | 10/49 | €129,636 | €149,147 | +€19,510 | +15.1% |
| Equity | 10/15 | €94,434 | €120,997 | +€26,563 | +28.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €87,250 | €113,750 | +€26,500 | +30.4% |
| Distributable reserves | 133 | €87,250 | €113,750 | +€26,500 | +30.4% |
| Profit (loss) carried forward | 14 | €1,184 | €1,247 | +€63 | +5.3% |
| Amounts payable | 17/49 | €35,203 | €28,150 | -€7,053 | -20.0% |
| Amounts payable after more than one year | 17 | €11,211 | €4,583 | -€6,628 | -59.1% |
| Financial debts | 170/4 | €11,211 | €4,583 | -€6,628 | -59.1% |
| Amounts payable within one year | 42/48 | €23,491 | €22,767 | -€725 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €12,399 | €10,675 | -€1,724 | -13.9% |
| Trade debts | 44 | €6,028 | €1,183 | -€4,845 | -80.4% |
| Suppliers | 440/4 | €6,028 | €1,183 | -€4,845 | -80.4% |
| Taxes, remuneration and social security | 45 | €5,065 | €5,909 | +€844 | +16.7% |
| Taxes | 450/3 | €5,065 | €5,909 | +€844 | +16.7% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €500 | €800 | +€300 | +60.0% |
| Turnover | 70 | €112,579 | €114,323 | +€1,744 | +1.5% |
| Non-recurring operating income | 76A | €4,382 | €97 | -€4,285 | -97.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,746 | €68,123 | +€3,378 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,655 | €5,655 | = | 0.0% |
| Other operating charges | 640/8 | €1,163 | €1,099 | -€64 | -5.5% |
| Gross operating margin | 9900 | €52,215 | €46,297 | -€5,919 | -11.3% |
| Operating profit (loss) | 9901 | €45,398 | €39,543 | -€5,854 | -12.9% |
| Financial income | 75/76B | €0 | €4,533 | +€4,533 | +45,330,200% |
| Recurring financial income | 75 | €0 | €231 | +€231 | +2,311,100% |
| Non-recurring financial income | 76B | - | €4,302 | +€4,302 | |
| Financial charges | 65/66B | €1,841 | €1,011 | -€829 | -45.1% |
| Recurring financial charges | 65 | €1,841 | €1,011 | -€829 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €43,557 | €43,065 | -€492 | -1.1% |
| Income taxes | 67/77 | €13,116 | €11,502 | -€1,614 | -12.3% |
| Profit (loss) for the period | 9904 | €30,441 | €31,563 | +€1,122 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,441 | €31,563 | +€1,122 | +3.7% |
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 24 October 2026 via checked.be.