BRUYERE: 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.
BRUYERE
Largest movements
- Receivables within one year +€11,268
up €11,268 (+1450.1%), from €777 to €12,045
of which Trade receivables: +€9,718
- Profit (loss) carried forward +€13,944
up €13,944 (+5.8%), from €239,336 to €253,280
- Reserves -€9,697
down €9,697 (-3.2%), from €300,362 to €290,666
of which Tax-exempt reserves: -€9,697
- Gross operating margin -€4,548
down €4,548 (-34.7%), from €13,117 to €8,569
- Other operating charges -€1,154
down €1,154 (-28.7%), from €4,028 to €2,874
- Taxes -€850
down €850 (-37.5%), from €2,266 to €1,416
- Financial income -€218
no longer reported in 2025 (was €218)
- Financial charges -€213
down €213 (-87.0%), from €245 to €32
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.
Cash bridge derived
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 | €654,200 | €663,655 | +€9,454 | +1.4% |
| Fixed assets | 21/28 | €640,935 | €640,935 | = | 0.0% |
| Tangible fixed assets | 22/27 | €640,935 | €640,935 | = | 0.0% |
| Land and buildings | 22 | €640,935 | €640,935 | = | 0.0% |
| Current assets | 29/58 | €13,265 | €22,720 | +€9,454 | +71.3% |
| Amounts receivable within one year | 40/41 | €777 | €12,045 | +€11,268 | +1450.1% |
| Trade receivables | 40 | - | €9,718 | +€9,718 | |
| Other amounts receivable | 41 | €777 | €2,328 | +€1,551 | +199.5% |
| Cash at bank and in hand | 54/58 | €12,291 | €10,671 | -€1,620 | -13.2% |
| Deferred charges and accrued income | 490/1 | €197 | €3 | -€194 | -98.2% |
| Total equity and liabilities | 10/49 | €654,200 | €663,655 | +€9,454 | +1.4% |
| Equity | 10/15 | €652,630 | €656,877 | +€4,248 | +0.7% |
| Contributions | 10/11 | €112,931 | €112,931 | = | 0.0% |
| Reserves | 13 | €300,362 | €290,666 | -€9,697 | -3.2% |
| Tax-exempt reserves | 132 | €296,411 | €286,715 | -€9,697 | -3.3% |
| Distributable reserves | 133 | €3,951 | €3,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239,336 | €253,280 | +€13,944 | +5.8% |
| Amounts payable | 17/49 | €1,571 | €6,777 | +€5,207 | +331.5% |
| Amounts payable within one year | 42/48 | €1,571 | €6,777 | +€5,207 | +331.5% |
| Trade debts | 44 | - | €5,473 | +€5,473 | |
| Suppliers | 440/4 | - | €5,473 | +€5,473 | |
| Taxes, remuneration and social security | 45 | €1,571 | €304 | -€1,266 | -80.6% |
| Taxes | 450/3 | €1,571 | €304 | -€1,266 | -80.6% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €4,028 | €2,874 | -€1,154 | -28.7% |
| Gross operating margin | 9900 | €13,117 | €8,569 | -€4,548 | -34.7% |
| Operating profit (loss) | 9901 | €9,089 | €5,695 | -€3,394 | -37.3% |
| Financial income | 75/76B | €218 | - | -€218 | |
| Recurring financial income | 75 | €218 | - | -€218 | |
| Financial charges | 65/66B | €245 | €32 | -€213 | -87.0% |
| Recurring financial charges | 65 | €245 | €32 | -€213 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €9,062 | €5,663 | -€3,399 | -37.5% |
| Income taxes | 67/77 | €2,266 | €1,416 | -€850 | -37.5% |
| Profit (loss) for the period | 9904 | €6,797 | €4,248 | -€2,549 | -37.5% |
| Transfer from tax-exempt reserves | 789 | €9,697 | €9,697 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,493 | €13,944 | -€2,549 | -15.5% |
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 7 October 2026 via checked.be.