BRUYERE HOLDING: 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 HOLDING
Largest movements
- Financial fixed assets +€37,711
up €37,711 (+6.1%), from €613,341 to €651,052
- Receivables within one year +€9,620
up €9,620 (+22.9%), from €42,064 to €51,684
of which Other amounts receivable: +€16,970
- Other debts +€66,000
up €66,000 (+24.4%), from €271,044 to €337,044
- Debts after one year -€52,472
down €52,472 (-59.7%), from €87,887 to €35,415
- Reserves +€35,032
up €35,032 (+26.4%), from €132,658 to €167,690
- Trade debts -€23,995
down €23,995 (-73.9%), from €32,472 to €8,477
- Tax, wage and social debts +€21,794
up €21,794 (+107%), from €20,366 to €42,160
- Gross operating margin +€17,983
up €17,983 (+47.8%), from €37,642 to €55,625
- Taxes +€6,163
up €6,163 (+47.9%), from €12,878 to €19,041
- Financial income +€1,930
up €1,930 (+19,298,700%), from €0 to €1,930
- Financial charges -€1,653
down €1,653 (-46.3%), from €3,573 to €1,919
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 | €656,208 | €703,337 | +€47,129 | +7.2% |
| Fixed assets | 21/28 | €613,341 | €651,052 | +€37,711 | +6.1% |
| Financial fixed assets | 28 | €613,341 | €651,052 | +€37,711 | +6.1% |
| Current assets | 29/58 | €42,867 | €52,285 | +€9,418 | +22.0% |
| Amounts receivable within one year | 40/41 | €42,064 | €51,684 | +€9,620 | +22.9% |
| Trade receivables | 40 | €14,934 | €7,584 | -€7,350 | -49.2% |
| Other amounts receivable | 41 | €27,130 | €44,100 | +€16,970 | +62.5% |
| Cash at bank and in hand | 54/58 | €438 | €222 | -€216 | -49.2% |
| Deferred charges and accrued income | 490/1 | €364 | €378 | +€14 | +3.8% |
| Total equity and liabilities | 10/49 | €656,208 | €703,337 | +€47,129 | +7.2% |
| Equity | 10/15 | €192,737 | €227,769 | +€35,032 | +18.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €132,658 | €167,690 | +€35,032 | +26.4% |
| Distributable reserves | 133 | €132,658 | €167,690 | +€35,032 | +26.4% |
| Profit (loss) carried forward | 14 | €10,079 | €10,079 | = | 0.0% |
| Amounts payable | 17/49 | €463,471 | €475,568 | +€12,097 | +2.6% |
| Amounts payable after more than one year | 17 | €87,887 | €35,415 | -€52,472 | -59.7% |
| Financial debts | 170/4 | €87,887 | €35,415 | -€52,472 | -59.7% |
| Amounts payable within one year | 42/48 | €375,584 | €440,153 | +€64,569 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €51,702 | €52,472 | +€770 | +1.5% |
| Trade debts | 44 | €32,472 | €8,477 | -€23,995 | -73.9% |
| Suppliers | 440/4 | €32,472 | €8,477 | -€23,995 | -73.9% |
| Taxes, remuneration and social security | 45 | €20,366 | €42,160 | +€21,794 | +107% |
| Taxes | 450/3 | €20,366 | €42,160 | +€21,794 | +107% |
| Other amounts payable | 47/48 | €271,044 | €337,044 | +€66,000 | +24.4% |
| Other operating charges | 640/8 | €1,804 | €1,563 | -€241 | -13.4% |
| Gross operating margin | 9900 | €37,642 | €55,625 | +€17,983 | +47.8% |
| Operating profit (loss) | 9901 | €35,838 | €54,062 | +€18,224 | +50.9% |
| Financial income | 75/76B | €0 | €1,930 | +€1,930 | +19,298,700% |
| Recurring financial income | 75 | €0 | €1,930 | +€1,930 | +19,298,700% |
| Financial charges | 65/66B | €3,573 | €1,919 | -€1,653 | -46.3% |
| Recurring financial charges | 65 | €3,573 | €1,919 | -€1,653 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €32,266 | €54,072 | +€21,807 | +67.6% |
| Income taxes | 67/77 | €12,878 | €19,041 | +€6,163 | +47.9% |
| Profit (loss) for the period | 9904 | €19,387 | €35,032 | +€15,644 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,387 | €35,032 | +€15,644 | +80.7% |
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 26 October 2026 via checked.be.