BRUYEER Céline: 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.
BRUYEER Céline
Largest movements
- Receivables within one year +€10,603
up €10,603 (+21.3%), from €49,827 to €60,429
- Cash -€1,983
down €1,983 (-8.2%), from €24,057 to €22,073
mainly Receivables within one year (-€10,603) and Deferred charges and accrued income (-€84)
- Profit (loss) carried forward +€5,889
up €5,889 (+22.5%), from €26,181 to €32,070
- Tax, wage and social debts +€2,203
up €2,203 (+48.1%), from €4,577 to €6,780
of which Taxes: +€2,203
- Gross operating margin +€3,349
up €3,349 (+64.1%), from €5,222 to €8,571
- Financial charges +€1,106
up €1,106 (+73.5%), from €1,505 to €2,611
- Taxes +€837
up €837 (+37.0%), from €2,264 to €3,101
- Other operating charges -€792
down €792 (-100%), from €792 to €0
- Depreciation -€309
down €309 (-100%), from €309 to €0
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 | €73,883 | €82,586 | +€8,703 | +11.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €73,883 | €82,586 | +€8,703 | +11.8% |
| Amounts receivable within one year | 40/41 | €49,827 | €60,429 | +€10,603 | +21.3% |
| Other amounts receivable | 41 | €49,827 | €60,429 | +€10,603 | +21.3% |
| Cash at bank and in hand | 54/58 | €24,057 | €22,073 | -€1,983 | -8.2% |
| Deferred charges and accrued income | 490/1 | €0 | €84 | +€84 | |
| Total equity and liabilities | 10/49 | €73,883 | €82,586 | +€8,703 | +11.8% |
| Equity | 10/15 | €68,441 | €74,330 | +€5,889 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,860 | €29,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,181 | €32,070 | +€5,889 | +22.5% |
| Amounts payable | 17/49 | €5,443 | €8,256 | +€2,814 | +51.7% |
| Amounts payable within one year | 42/48 | €5,443 | €8,256 | +€2,814 | +51.7% |
| Trade debts | 44 | €866 | €1,477 | +€611 | +70.6% |
| Suppliers | 440/4 | €866 | €1,477 | +€611 | +70.6% |
| Taxes, remuneration and social security | 45 | €4,577 | €6,780 | +€2,203 | +48.1% |
| Taxes | 450/3 | €4,577 | €6,780 | +€2,203 | +48.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309 | €0 | -€309 | -100% |
| Other operating charges | 640/8 | €792 | €0 | -€792 | -100% |
| Gross operating margin | 9900 | €5,222 | €8,571 | +€3,349 | +64.1% |
| Operating profit (loss) | 9901 | €4,121 | €8,571 | +€4,450 | +108% |
| Financial income | 75/76B | €2,893 | €3,029 | +€136 | +4.7% |
| Recurring financial income | 75 | €2,893 | €3,029 | +€136 | +4.7% |
| Financial charges | 65/66B | €1,505 | €2,611 | +€1,106 | +73.5% |
| Recurring financial charges | 65 | €1,505 | €2,611 | +€1,106 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €5,509 | €8,990 | +€3,481 | +63.2% |
| Income taxes | 67/77 | €2,264 | €3,101 | +€837 | +37.0% |
| Profit (loss) for the period | 9904 | €3,245 | €5,889 | +€2,644 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,245 | €5,889 | +€2,644 | +81.5% |
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 30 October 2026 via checked.be.