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BRUWAT: 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.

What changed

BRUWAT

BE 0776.533.005
NACE 10.712, Artisanal bread and fresh pastry making
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9,185
2024 · -€2,983-€6,202
Equity
€44,278
2024 · €53,463-€9,185
Cash
€600
2024 · -+€600
Balance sheet total
€53,686
2024 · €55,909-€2,223

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€2,626

    down €2,626 (-4.8%), from €55,140 to €52,514

  • Cash +€600

    new in 2025: €600

    mainly Trade debts (+€4,362) and Receivables within one year (+€2,626)

Equity and liabilities
  • Profit (loss) carried forward -€9,185

    down €9,185 (-114.3%), from -€8,038 to -€17,222

  • Trade debts +€4,362

    up €4,362 (+178.3%), from €2,446 to €6,808

  • Other debts +€2,600

    new in 2025: €2,600

Income statement
  • Gross operating margin -€7,151

    down €7,151 (-299.2%), from -€2,390 to -€9,542

  • Taxes -€1,000

    down €1,000, from €500 to -€500

  • Financial income +€425

    up €425 (+53.3%), from €797 to €1,222

  • Other operating charges +€415

    up €415 (+116.9%), from €355 to €771

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,983
Gross operating margin -€7,151
Other operating charges -€415
Financial income +€425
Financial charges -€60
Taxes +€1,000
Result 2025 -€9,185

Cash bridge derived

cash 2024 to 2025

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.

From operations +€600
Investment €0
Financing €0
Cash 2024 €0
Net result for the year -€9,185
Depreciation +€288
Receivables within one year +€2,626
Deferred charges and accrued income -€91
Trade debts +€4,362
Other debts +€2,600
Cash 2025 €600
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €55,909 €53,686 -€2,223 -4.0%
Formation expenses 20 €575 €288 -€288 -50.0%
Current assets 29/58 €55,333 €53,398 -€1,935 -3.5%
Amounts receivable within one year 40/41 €55,140 €52,514 -€2,626 -4.8%
Other amounts receivable 41 €55,140 €52,514 -€2,626 -4.8%
Cash at bank and in hand 54/58 - €600 +€600
Deferred charges and accrued income 490/1 €193 €284 +€91 +46.9%
Total equity and liabilities 10/49 €55,909 €53,686 -€2,223 -4.0%
Equity 10/15 €53,463 €44,278 -€9,185 -17.2%
Contributions 10/11 €61,500 €61,500 = 0.0%
Capital 10 €61,500 €61,500 = 0.0%
Issued capital 100 €61,500 €61,500 = 0.0%
Profit (loss) carried forward 14 -€8,038 -€17,222 -€9,185 -114.3%
Amounts payable 17/49 €2,446 €9,408 +€6,962 +284.6%
Amounts payable within one year 42/48 €2,446 €9,408 +€6,962 +284.6%
Trade debts 44 €2,446 €6,808 +€4,362 +178.3%
Suppliers 440/4 €2,446 €6,808 +€4,362 +178.3%
Other amounts payable 47/48 - €2,600 +€2,600
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €288 €288 = 0.0%
Other operating charges 640/8 €355 €771 +€415 +116.9%
Gross operating margin 9900 -€2,390 -€9,542 -€7,151 -299.2%
Operating profit (loss) 9901 -€3,033 -€10,600 -€7,567 -249.4%
Financial income 75/76B €797 €1,222 +€425 +53.3%
Recurring financial income 75 €797 €1,222 +€425 +53.3%
Financial charges 65/66B €246 €306 +€60 +24.5%
Recurring financial charges 65 €246 €306 +€60 +24.5%
Profit (loss) for the period before taxes 9903 -€2,483 -€9,685 -€7,202 -290.1%
Income taxes 67/77 €500 -€500 -€1,000
Profit (loss) for the period 9904 -€2,983 -€9,185 -€6,202 -207.9%
Profit (loss) for the period to be appropriated 9905 -€2,983 -€9,185 -€6,202 -207.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.