BRUYERE 71: 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.
BRUYERE 71
Largest movements
- Cash +€16,709
up €16,709 (+281%), from €5,939 to €22,648
mainly Net result for the year (+€31,825) and Other debts (+€22,743)
- Tangible fixed assets -€11,890
down €11,890 (-33.1%), from €35,874 to €23,985
- Receivables within one year -€9,910
down €9,910 (-2.5%), from €391,751 to €381,841
- Profit (loss) carried forward -€25,714
down €25,714 (-7.6%), from €340,005 to €314,291
- Other debts +€22,743
up €22,743 (+233%), from €9,743 to €32,486
- Debts after one year -€7,898
down €7,898 (-23.6%), from €33,526 to €25,628
- Reserves +€7,885
up €7,885 (+5.1%), from €153,600 to €161,485
- Gross operating margin +€8,466
up €8,466 (+23.4%), from €36,235 to €44,701
- Taxes +€2,397
up €2,397 (+23.3%), from €10,302 to €12,699
- Depreciation -€898
down €898 (-7.0%), from €12,788 to €11,890
- Financial income -€893
down €893 (-6.3%), from €14,245 to €13,353
- Financial charges -€646
down €646 (-47.5%), from €1,359 to €713
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 | €576,855 | €572,791 | -€4,064 | -0.7% |
| Fixed assets | 21/28 | €35,874 | €23,985 | -€11,890 | -33.1% |
| Tangible fixed assets | 22/27 | €35,874 | €23,985 | -€11,890 | -33.1% |
| Furniture and vehicles | 24 | €35,874 | €23,985 | -€11,890 | -33.1% |
| Current assets | 29/58 | €540,981 | €548,806 | +€7,826 | +1.4% |
| Amounts receivable within one year | 40/41 | €391,751 | €381,841 | -€9,910 | -2.5% |
| Other amounts receivable | 41 | €391,751 | €381,841 | -€9,910 | -2.5% |
| Current investments | 50/53 | €143,248 | €144,273 | +€1,025 | +0.7% |
| Cash at bank and in hand | 54/58 | €5,939 | €22,648 | +€16,709 | +281% |
| Deferred charges and accrued income | 490/1 | €43 | €45 | +€2 | +3.6% |
| Total equity and liabilities | 10/49 | €576,855 | €572,791 | -€4,064 | -0.7% |
| Equity | 10/15 | €512,605 | €494,776 | -€17,829 | -3.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €153,600 | €161,485 | +€7,885 | +5.1% |
| Distributable reserves | 133 | €153,600 | €161,485 | +€7,885 | +5.1% |
| Profit (loss) carried forward | 14 | €340,005 | €314,291 | -€25,714 | -7.6% |
| Amounts payable | 17/49 | €64,250 | €78,015 | +€13,765 | +21.4% |
| Amounts payable after more than one year | 17 | €33,526 | €25,628 | -€7,898 | -23.6% |
| Financial debts | 170/4 | €33,526 | €25,628 | -€7,898 | -23.6% |
| Amounts payable within one year | 42/48 | €30,724 | €52,387 | +€21,663 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €7,806 | €7,898 | +€92 | +1.2% |
| Trade debts | 44 | €772 | €795 | +€23 | +3.0% |
| Suppliers | 440/4 | €772 | €795 | +€23 | +3.0% |
| Taxes, remuneration and social security | 45 | €12,403 | €11,208 | -€1,196 | -9.6% |
| Taxes | 450/3 | €12,403 | €11,208 | -€1,196 | -9.6% |
| Other amounts payable | 47/48 | €9,743 | €32,486 | +€22,743 | +233% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,788 | €11,890 | -€898 | -7.0% |
| Other operating charges | 640/8 | €929 | €927 | -€3 | -0.3% |
| Gross operating margin | 9900 | €36,235 | €44,701 | +€8,466 | +23.4% |
| Operating profit (loss) | 9901 | €22,517 | €31,885 | +€9,367 | +41.6% |
| Financial income | 75/76B | €14,245 | €13,353 | -€893 | -6.3% |
| Recurring financial income | 75 | €14,245 | €13,353 | -€893 | -6.3% |
| Financial charges | 65/66B | €1,359 | €713 | -€646 | -47.5% |
| Recurring financial charges | 65 | €1,359 | €713 | -€646 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €35,404 | €44,524 | +€9,120 | +25.8% |
| Income taxes | 67/77 | €10,302 | €12,699 | +€2,397 | +23.3% |
| Profit (loss) for the period | 9904 | €25,102 | €31,825 | +€6,724 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,102 | €31,825 | +€6,724 | +26.8% |
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 1 November 2026 via checked.be.