BRUYNDAEL: 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.
BRUYNDAEL
Largest movements
- Receivables within one year +€135,070
up €135,070 (+68.6%), from €196,858 to €331,928
- Tangible fixed assets -€49,214
down €49,214 (-19.4%), from €253,051 to €203,837
of which Furniture and vehicles: -€51,003
- Cash -€11,436
down €11,436 (-14.8%), from €77,230 to €65,794
mainly Receivables within one year (-€135,070) and Contributions, distributions and other (-€72,690)
- Other debts +€72,219
up €72,219 (+4,520%), from €1,598 to €73,817
- Reserves +€51,588
up €51,588 (+15.2%), from €339,868 to €391,456
- Debts after one year -€49,329
down €49,329 (-34.9%), from €141,531 to €92,202
- Trade debts -€15,359
down €15,359 (-68.4%), from €22,467 to €7,108
- Current portion of long-term debt +€8,349
up €8,349 (+28.8%), from €29,025 to €37,374
- Gross operating margin -€19,280
down €19,280 (-7.1%), from €272,187 to €252,907
- Depreciation +€12,292
up €12,292 (+22.5%), from €54,526 to €66,818
- Taxes -€7,712
down €7,712 (-11.2%), from €68,556 to €60,843
- Financial income +€7,051
up €7,051 (+164%), from €4,288 to €11,340
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 | €552,699 | €629,033 | +€76,334 | +13.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €253,051 | €203,837 | -€49,214 | -19.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €253,051 | €203,837 | -€49,214 | -19.4% |
| Land and buildings | 22 | €2,301 | €1,676 | -€625 | -27.2% |
| Plant, machinery and equipment | 23 | €41,093 | €43,643 | +€2,550 | +6.2% |
| Furniture and vehicles | 24 | €209,521 | €158,518 | -€51,003 | -24.3% |
| Other tangible fixed assets | 26 | €136 | €0 | -€136 | -100% |
| Current assets | 29/58 | €299,647 | €425,196 | +€125,548 | +41.9% |
| Stocks and contracts in progress | 3 | €13,459 | €14,517 | +€1,058 | +7.9% |
| Stocks | 30/36 | €13,459 | €14,517 | +€1,058 | +7.9% |
| Amounts receivable within one year | 40/41 | €196,858 | €331,928 | +€135,070 | +68.6% |
| Other amounts receivable | 41 | €196,858 | €331,928 | +€135,070 | +68.6% |
| Cash at bank and in hand | 54/58 | €77,230 | €65,794 | -€11,436 | -14.8% |
| Deferred charges and accrued income | 490/1 | €12,100 | €12,956 | +€856 | +7.1% |
| Total equity and liabilities | 10/49 | €552,699 | €629,033 | +€76,334 | +13.8% |
| Equity | 10/15 | €346,068 | €397,656 | +€51,588 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €339,868 | €391,456 | +€51,588 | +15.2% |
| Distributable reserves | 133 | €339,868 | €391,456 | +€51,588 | +15.2% |
| Amounts payable | 17/49 | €206,630 | €231,376 | +€24,746 | +12.0% |
| Amounts payable after more than one year | 17 | €141,531 | €92,202 | -€49,329 | -34.9% |
| Financial debts | 170/4 | €141,531 | €92,202 | -€49,329 | -34.9% |
| Amounts payable within one year | 42/48 | €63,609 | €137,684 | +€74,075 | +116% |
| Current portion of amounts payable after more than one year | 42 | €29,025 | €37,374 | +€8,349 | +28.8% |
| Financial debts | 43 | - | €4,239 | +€4,239 | |
| Other loans | 439 | - | €4,239 | +€4,239 | |
| Trade debts | 44 | €22,467 | €7,108 | -€15,359 | -68.4% |
| Suppliers | 440/4 | €22,467 | €7,108 | -€15,359 | -68.4% |
| Taxes, remuneration and social security | 45 | €10,519 | €15,147 | +€4,628 | +44.0% |
| Taxes | 450/3 | €10,519 | €15,147 | +€4,628 | +44.0% |
| Other amounts payable | 47/48 | €1,598 | €73,817 | +€72,219 | +4,520% |
| Accrued charges and deferred income | 492/3 | €1,491 | €1,491 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,128 | +€4,128 | |
| Remuneration, social security and pensions | 62 | €115 | €118 | +€3 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,526 | €66,818 | +€12,292 | +22.5% |
| Other operating charges | 640/8 | €3,380 | €2,987 | -€393 | -11.6% |
| Gross operating margin | 9900 | €272,187 | €252,907 | -€19,280 | -7.1% |
| Operating profit (loss) | 9901 | €214,167 | €182,984 | -€31,183 | -14.6% |
| Financial income | 75/76B | €4,288 | €11,340 | +€7,051 | +164% |
| Recurring financial income | 75 | €4,288 | €11,340 | +€7,051 | +164% |
| Financial charges | 65/66B | €8,132 | €9,202 | +€1,070 | +13.2% |
| Recurring financial charges | 65 | €8,132 | €9,202 | +€1,070 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €210,323 | €185,121 | -€25,202 | -12.0% |
| Income taxes | 67/77 | €68,556 | €60,843 | -€7,712 | -11.2% |
| Profit (loss) for the period | 9904 | €141,768 | €124,278 | -€17,490 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €141,768 | €124,278 | -€17,490 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.