BRUYAUX PHARMA: 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.
BRUYAUX PHARMA
Largest movements
- Cash +€59,091
up €59,091 (+29.4%), from €200,933 to €260,024
mainly Other debts (+€106,791) and Net result for the year (+€73,656)
- Tangible fixed assets -€26,425
down €26,425 (-9.8%), from €268,629 to €242,204
of which Plant, machinery and equipment: -€31,599
- Receivables within one year +€11,109
up €11,109 (+13.4%), from €82,801 to €93,910
of which Trade receivables: +€8,088
- Stocks and contracts +€9,649
up €9,649 (+9.3%), from €104,154 to €113,803
- Other debts +€106,791
up €106,791 (+1,296%), from €8,242 to €115,033
- Reserves -€40,975
down €40,975 (-9.0%), from €456,147 to €415,172
- Debts after one year -€13,857
down €13,857 (-7.4%), from €187,512 to €173,655
- Staff costs +€18,597
up €18,597 (+23.8%), from €78,271 to €96,868
- Taxes -€8,540
down €8,540 (-22.7%), from €37,590 to €29,050
- Financial income -€6,449
down €6,449 (-81.0%), from €7,958 to €1,509
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 | €801,978 | €856,915 | +€54,937 | +6.9% |
| Fixed assets | 21/28 | €268,969 | €242,544 | -€26,425 | -9.8% |
| Tangible fixed assets | 22/27 | €268,629 | €242,204 | -€26,425 | -9.8% |
| Plant, machinery and equipment | 23 | €266,699 | €235,100 | -€31,599 | -11.8% |
| Furniture and vehicles | 24 | €391 | €5,849 | +€5,458 | +1,396% |
| Other tangible fixed assets | 26 | €1,539 | €1,255 | -€284 | -18.5% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €533,009 | €614,371 | +€81,362 | +15.3% |
| Stocks and contracts in progress | 3 | €104,154 | €113,803 | +€9,649 | +9.3% |
| Stocks | 30/36 | €104,154 | €113,803 | +€9,649 | +9.3% |
| Amounts receivable within one year | 40/41 | €82,801 | €93,910 | +€11,109 | +13.4% |
| Trade receivables | 40 | €79,221 | €87,309 | +€8,088 | +10.2% |
| Other amounts receivable | 41 | €3,580 | €6,601 | +€3,021 | +84.4% |
| Current investments | 50/53 | €142,117 | €143,526 | +€1,409 | +1.0% |
| Cash at bank and in hand | 54/58 | €200,933 | €260,024 | +€59,091 | +29.4% |
| Deferred charges and accrued income | 490/1 | €3,004 | €3,108 | +€104 | +3.5% |
| Total equity and liabilities | 10/49 | €801,978 | €856,915 | +€54,937 | +6.9% |
| Equity | 10/15 | €506,147 | €465,172 | -€40,975 | -8.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €456,147 | €415,172 | -€40,975 | -9.0% |
| Distributable reserves | 133 | €456,147 | €415,172 | -€40,975 | -9.0% |
| Amounts payable | 17/49 | €295,831 | €391,743 | +€95,912 | +32.4% |
| Amounts payable after more than one year | 17 | €187,512 | €173,655 | -€13,857 | -7.4% |
| Financial debts | 170/4 | €187,512 | €173,655 | -€13,857 | -7.4% |
| Amounts payable within one year | 42/48 | €101,970 | €205,819 | +€103,849 | +102% |
| Current portion of amounts payable after more than one year | 42 | €13,355 | €13,857 | +€502 | +3.8% |
| Trade debts | 44 | €48,577 | €51,433 | +€2,856 | +5.9% |
| Suppliers | 440/4 | €48,577 | €51,433 | +€2,856 | +5.9% |
| Taxes, remuneration and social security | 45 | €31,796 | €25,496 | -€6,300 | -19.8% |
| Taxes | 450/3 | €18,726 | €14,235 | -€4,491 | -24.0% |
| Remuneration and social security | 454/9 | €13,070 | €11,261 | -€1,809 | -13.8% |
| Other amounts payable | 47/48 | €8,242 | €115,033 | +€106,791 | +1,296% |
| Accrued charges and deferred income | 492/3 | €6,349 | €12,269 | +€5,920 | +93.2% |
| Non-recurring operating income | 76A | €383 | €388 | +€5 | +1.3% |
| Remuneration, social security and pensions | 62 | €78,271 | €96,868 | +€18,597 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,641 | €32,107 | +€466 | +1.5% |
| Other operating charges | 640/8 | €1,242 | €1,275 | +€33 | +2.7% |
| Gross operating margin | 9900 | €244,579 | €244,813 | +€234 | +0.1% |
| Operating profit (loss) | 9901 | €133,425 | €114,563 | -€18,862 | -14.1% |
| Financial income | 75/76B | €7,958 | €1,509 | -€6,449 | -81.0% |
| Recurring financial income | 75 | €7,958 | €1,509 | -€6,449 | -81.0% |
| Financial charges | 65/66B | €13,773 | €13,366 | -€407 | -3.0% |
| Recurring financial charges | 65 | €13,773 | €13,366 | -€407 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €127,610 | €102,706 | -€24,904 | -19.5% |
| Income taxes | 67/77 | €37,590 | €29,050 | -€8,540 | -22.7% |
| Profit (loss) for the period | 9904 | €90,020 | €73,656 | -€16,364 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €90,020 | €73,656 | -€16,364 | -18.2% |
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 31 October 2026 via checked.be.