BRUXIS: 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.
BRUXIS
Largest movements
- Receivables within one year +€1.0m
up €1.0m (+275.3%), from €373,519 to €1.4m
of which Other amounts receivable: +€899,048
- Cash +€23,867
up €23,867 (+151.9%), from €15,707 to €39,575
mainly Net result for the year (+€697,440) and Other debts (+€204,701)
- Profit (loss) carried forward +€697,440
up €697,440, from -€691,754 to €5,686
- Other debts +€204,701
up €204,701 (+83.2%), from €246,058 to €450,759
- Trade debts +€161,548
up €161,548 (+71.8%), from €224,927 to €386,475
- Accrued charges and deferred income -€106,157
down €106,157 (-96.3%), from €110,214 to €4,057
- Tax, wage and social debts +€91,753
up €91,753 (+73.5%), from €124,783 to €216,536
of which Remuneration and social security: +€95,858
- Gross operating margin +€1.0m
up €1.0m (+104.8%), from €977,200 to €2.0m
- Staff costs -€131,429
down €131,429 (-9.6%), from €1.4m to €1.2m
- Other operating charges +€29,294
up €29,294 (+88.4%), from €33,133 to €62,426
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,682 | €1,704,967 | +€1.0m | +160.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €259,299 | €246,203 | -€13,096 | -5.1% |
| Tangible fixed assets | 22/27 | €249,069 | €245,973 | -€3,096 | -1.2% |
| Land and buildings | 22 | €244,051 | €244,051 | = | 0.0% |
| Furniture and vehicles | 24 | €5,018 | €1,921 | -€3,096 | -61.7% |
| Financial fixed assets | 28 | €10,230 | €230 | -€10,000 | -97.8% |
| Current assets | 29/58 | €396,383 | €1,458,764 | +€1.1m | +268.0% |
| Amounts receivable within one year | 40/41 | €373,519 | €1,401,646 | +€1.0m | +275.3% |
| Trade receivables | 40 | €251,328 | €380,406 | +€129,079 | +51.4% |
| Other amounts receivable | 41 | €122,192 | €1,021,240 | +€899,048 | +735.8% |
| Cash at bank and in hand | 54/58 | €15,707 | €39,575 | +€23,867 | +151.9% |
| Deferred charges and accrued income | 490/1 | €7,156 | €17,543 | +€10,387 | +145.1% |
| Total equity and liabilities | 10/49 | €655,682 | €1,704,967 | +€1.0m | +160.0% |
| Equity | 10/15 | -€50,300 | €647,140 | +€697,440 | |
| Contributions | 10/11 | €582,454 | €582,454 | = | 0.0% |
| Capital | 10 | €582,454 | €582,454 | = | 0.0% |
| Issued capital | 100 | €582,454 | €582,454 | = | 0.0% |
| Reserves | 13 | €59,000 | €59,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €59,000 | €59,000 | = | 0.0% |
| Legal reserve | 130 | €59,000 | €59,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€691,754 | €5,686 | +€697,440 | |
| Amounts payable | 17/49 | €705,982 | €1,057,827 | +€351,844 | +49.8% |
| Amounts payable within one year | 42/48 | €595,768 | €1,053,770 | +€458,002 | +76.9% |
| Trade debts | 44 | €224,927 | €386,475 | +€161,548 | +71.8% |
| Suppliers | 440/4 | €224,927 | €386,475 | +€161,548 | +71.8% |
| Taxes, remuneration and social security | 45 | €124,783 | €216,536 | +€91,753 | +73.5% |
| Taxes | 450/3 | €11,647 | €7,542 | -€4,105 | -35.2% |
| Remuneration and social security | 454/9 | €113,136 | €208,994 | +€95,858 | +84.7% |
| Other amounts payable | 47/48 | €246,058 | €450,759 | +€204,701 | +83.2% |
| Accrued charges and deferred income | 492/3 | €110,214 | €4,057 | -€106,157 | -96.3% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €1,366,758 | €1,235,329 | -€131,429 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,772 | €3,096 | -€2,676 | -46.4% |
| Other operating charges | 640/8 | €33,133 | €62,426 | +€29,294 | +88.4% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €977,200 | €2,000,897 | +€1.0m | +104.8% |
| Operating profit (loss) | 9901 | -€428,462 | €700,046 | +€1.1m | |
| Financial income | 75/76B | €19 | €369 | +€350 | +1805.5% |
| Recurring financial income | 75 | €19 | €369 | +€350 | +1805.5% |
| Financial charges | 65/66B | €1,783 | €2,975 | +€1,192 | +66.9% |
| Recurring financial charges | 65 | €1,783 | €2,975 | +€1,192 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | -€430,225 | €697,440 | +€1.1m | |
| Profit (loss) for the period | 9904 | -€430,225 | €697,440 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€430,225 | €697,440 | +€1.1m |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.