Bruyère CC: 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.
Bruyère CC
Largest movements
- Current investments -€3,028
down €3,028 (-54.0%), from €5,610 to €2,582
- Cash +€2,760
new in 2025: €2,760
mainly Current investments (+€3,028) and Depreciation (+€2,788)
- Tangible fixed assets -€2,370
down €2,370 (-26.9%), from €8,811 to €6,440
of which Furniture and vehicles: -€1,717
- Receivables within one year -€2,074
down €2,074 (-14.5%), from €14,270 to €12,196
of which Trade receivables: -€2,308
- Deferred charges and accrued income +€1,676
up €1,676 (+211%), from €795 to €2,471
- Profit (loss) carried forward -€4,291
down €4,291 (-50.2%), from -€8,546 to -€12,836
- Tax, wage and social debts +€1,255
up €1,255 (+261%), from €480 to €1,735
- Other debts +€893
up €893 (+7.2%), from €12,480 to €13,373
- Accrued charges and deferred income -€800
no longer reported in 2025 (was €800)
- Depreciation -€4,976
down €4,976 (-64.1%), from €7,764 to €2,788
- Gross operating margin +€4,314
up €4,314, from -€4,104 to €210
- Taxes -€478
down €478 (-58.3%), from €820 to €342
- Other operating charges -€364
down €364 (-29.1%), from €1,253 to €889
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 | €29,785 | €26,749 | -€3,036 | -10.2% |
| Fixed assets | 21/28 | €9,111 | €6,740 | -€2,370 | -26.0% |
| Tangible fixed assets | 22/27 | €8,811 | €6,440 | -€2,370 | -26.9% |
| Land and buildings | 22 | €1,176 | €1,092 | -€84 | -7.1% |
| Furniture and vehicles | 24 | €3,338 | €1,621 | -€1,717 | -51.4% |
| Other tangible fixed assets | 26 | €4,297 | €3,727 | -€570 | -13.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €20,675 | €20,009 | -€666 | -3.2% |
| Amounts receivable within one year | 40/41 | €14,270 | €12,196 | -€2,074 | -14.5% |
| Trade receivables | 40 | €4,853 | €2,545 | -€2,308 | -47.6% |
| Other amounts receivable | 41 | €9,418 | €9,652 | +€234 | +2.5% |
| Current investments | 50/53 | €5,610 | €2,582 | -€3,028 | -54.0% |
| Cash at bank and in hand | 54/58 | - | €2,760 | +€2,760 | |
| Deferred charges and accrued income | 490/1 | €795 | €2,471 | +€1,676 | +211% |
| Total equity and liabilities | 10/49 | €29,785 | €26,749 | -€3,036 | -10.2% |
| Equity | 10/15 | €11,906 | €7,616 | -€4,291 | -36.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Share premium | 1100/10 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,546 | -€12,836 | -€4,291 | -50.2% |
| Amounts payable | 17/49 | €17,879 | €19,134 | +€1,255 | +7.0% |
| Amounts payable within one year | 42/48 | €17,079 | €19,134 | +€2,055 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €246 | - | -€246 | |
| Trade debts | 44 | €3,874 | €4,026 | +€152 | +3.9% |
| Suppliers | 440/4 | €3,874 | €4,026 | +€152 | +3.9% |
| Taxes, remuneration and social security | 45 | €480 | €1,735 | +€1,255 | +261% |
| Taxes | 450/3 | €480 | €1,735 | +€1,255 | +261% |
| Other amounts payable | 47/48 | €12,480 | €13,373 | +€893 | +7.2% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,764 | €2,788 | -€4,976 | -64.1% |
| Other operating charges | 640/8 | €1,253 | €889 | -€364 | -29.1% |
| Gross operating margin | 9900 | -€4,104 | €210 | +€4,314 | |
| Operating profit (loss) | 9901 | -€13,121 | -€3,466 | +€9,655 | +73.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €515 | €483 | -€32 | -6.2% |
| Recurring financial charges | 65 | €515 | €483 | -€32 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,636 | -€3,949 | +€9,687 | +71.0% |
| Income taxes | 67/77 | €820 | €342 | -€478 | -58.3% |
| Profit (loss) for the period | 9904 | -€14,455 | -€4,291 | +€10,165 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,455 | -€4,291 | +€10,165 | +70.3% |
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 14 October 2026 via checked.be.