BRUXAN: 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.
BRUXAN
Largest movements
- Receivables within one year +€18,062
up €18,062 (+22.9%), from €78,953 to €97,015
of which Trade receivables: +€9,312
- Stocks and contracts -€8,813
down €8,813 (-14.9%), from €59,289 to €50,476
- Tangible fixed assets -€3,797
down €3,797 (-6.2%), from €61,594 to €57,797
- Cash -€2,549
down €2,549 (-46.9%), from €5,439 to €2,890
mainly Receivables within one year (-€18,062) and Trade debts (-€3,222)
- Accrued charges and deferred income +€3,564
new in 2022: €3,564
- Trade debts -€3,222
down €3,222 (-14.3%), from €22,587 to €19,365
- Profit (loss) carried forward +€2,670
up €2,670 (+63.0%), from €4,235 to €6,905
- Gross operating margin +€2,172
up €2,172 (+24.6%), from €8,818 to €10,990
- Depreciation -€1,092
down €1,092 (-22.3%), from €4,889 to €3,797
- Other operating charges +€445
up €445 (+14.9%), from €2,995 to €3,440
- Taxes +€337
up €337 (+53.1%), from €635 to €972
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,295 | €208,198 | +€2,903 | +1.4% |
| Fixed assets | 21/28 | €61,614 | €57,817 | -€3,797 | -6.2% |
| Tangible fixed assets | 22/27 | €61,594 | €57,797 | -€3,797 | -6.2% |
| Land and buildings | 22 | €61,594 | €57,797 | -€3,797 | -6.2% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €143,681 | €150,381 | +€6,700 | +4.7% |
| Stocks and contracts in progress | 3 | €59,289 | €50,476 | -€8,813 | -14.9% |
| Stocks | 30/36 | €59,289 | €50,476 | -€8,813 | -14.9% |
| Amounts receivable within one year | 40/41 | €78,953 | €97,015 | +€18,062 | +22.9% |
| Trade receivables | 40 | €78,663 | €87,975 | +€9,312 | +11.8% |
| Other amounts receivable | 41 | €290 | €9,040 | +€8,750 | +3,017% |
| Cash at bank and in hand | 54/58 | €5,439 | €2,890 | -€2,549 | -46.9% |
| Total equity and liabilities | 10/49 | €205,295 | €208,198 | +€2,903 | +1.4% |
| Equity | 10/15 | €103,435 | €106,105 | +€2,670 | +2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €37,200 | €37,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,235 | €6,905 | +€2,670 | +63.0% |
| Amounts payable | 17/49 | €101,860 | €102,093 | +€233 | +0.2% |
| Amounts payable within one year | 42/48 | €101,860 | €98,529 | -€3,331 | -3.3% |
| Trade debts | 44 | €22,587 | €19,365 | -€3,222 | -14.3% |
| Suppliers | 440/4 | €22,587 | €19,365 | -€3,222 | -14.3% |
| Taxes, remuneration and social security | 45 | €2,143 | €2,034 | -€109 | -5.1% |
| Taxes | 450/3 | €2,143 | €2,034 | -€109 | -5.1% |
| Other amounts payable | 47/48 | €77,130 | €77,130 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,564 | +€3,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,889 | €3,797 | -€1,092 | -22.3% |
| Other operating charges | 640/8 | €2,995 | €3,440 | +€445 | +14.9% |
| Gross operating margin | 9900 | €8,818 | €10,990 | +€2,172 | +24.6% |
| Operating profit (loss) | 9901 | €934 | €3,753 | +€2,819 | +302% |
| Financial charges | 65/66B | €117 | €111 | -€6 | -5.1% |
| Recurring financial charges | 65 | €117 | €111 | -€6 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €817 | €3,642 | +€2,825 | +346% |
| Income taxes | 67/77 | €635 | €972 | +€337 | +53.1% |
| Profit (loss) for the period | 9904 | €182 | €2,670 | +€2,488 | +1,367% |
| Profit (loss) for the period to be appropriated | 9905 | €182 | €2,670 | +€2,488 | +1,367% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.