BRUYNINCKX GUY: 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.
BRUYNINCKX GUY
Largest movements
- Receivables within one year -€20,311
down €20,311 (-65.7%), from €30,930 to €10,618
of which Other amounts receivable: -€21,863
- Cash -€18,136
down €18,136 (-80.3%), from €22,574 to €4,438
mainly Contributions, distributions and other (-€61,147) and Tax, wage and social debts (-€28,056)
- Deferred charges and accrued income +€9,276
up €9,276 (+1,602%), from €579 to €9,856
- Tangible fixed assets +€7,246
up €7,246 (+101%), from €7,144 to €14,390
of which Plant, machinery and equipment: +€3,853
- Other debts +€70,127
up €70,127 (+236%), from €29,682 to €99,809
- Reserves -€59,404
down €59,404 (-16.8%), from €353,097 to €293,693
- Tax, wage and social debts -€28,056
down €28,056 (-96.8%), from €28,975 to €920
- Gross operating margin -€60,839
down €60,839, from €57,838 to -€3,001
- Taxes -€16,643
down €16,643 (-95.2%), from €17,483 to €840
- Financial income +€7,710
up €7,710 (+711%), from €1,085 to €8,794
- Depreciation +€2,011
up €2,011 (+908%), from €221 to €2,232
- Other operating charges -€1,715
down €1,715 (-61.7%), from €2,778 to €1,064
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 | €461,227 | €439,302 | -€21,924 | -4.8% |
| Fixed assets | 21/28 | €7,144 | €14,390 | +€7,246 | +101% |
| Tangible fixed assets | 22/27 | €7,144 | €14,390 | +€7,246 | +101% |
| Plant, machinery and equipment | 23 | €0 | €3,853 | +€3,853 | |
| Furniture and vehicles | 24 | €7,144 | €6,952 | -€191 | -2.7% |
| Other tangible fixed assets | 26 | - | €3,585 | +€3,585 | |
| Current assets | 29/58 | €454,083 | €424,912 | -€29,171 | -6.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €30,930 | €10,618 | -€20,311 | -65.7% |
| Trade receivables | 40 | €1,068 | €2,620 | +€1,552 | +145% |
| Other amounts receivable | 41 | €29,862 | €7,999 | -€21,863 | -73.2% |
| Current investments | 50/53 | €400,000 | €400,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,574 | €4,438 | -€18,136 | -80.3% |
| Deferred charges and accrued income | 490/1 | €579 | €9,856 | +€9,276 | +1,602% |
| Total equity and liabilities | 10/49 | €461,227 | €439,302 | -€21,924 | -4.8% |
| Equity | 10/15 | €397,057 | €337,653 | -€59,404 | -15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €353,097 | €293,693 | -€59,404 | -16.8% |
| Distributable reserves | 133 | €353,097 | €293,693 | -€59,404 | -16.8% |
| Profit (loss) carried forward | 14 | €25,360 | €25,360 | = | 0.0% |
| Amounts payable | 17/49 | €64,170 | €101,649 | +€37,480 | +58.4% |
| Amounts payable within one year | 42/48 | €64,170 | €101,649 | +€37,480 | +58.4% |
| Trade debts | 44 | €5,512 | €921 | -€4,592 | -83.3% |
| Suppliers | 440/4 | €5,512 | €921 | -€4,592 | -83.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €28,975 | €920 | -€28,056 | -96.8% |
| Taxes | 450/3 | €28,975 | €920 | -€28,056 | -96.8% |
| Other amounts payable | 47/48 | €29,682 | €99,809 | +€70,127 | +236% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €2,232 | +€2,011 | +908% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €981 | -€413 | -€1,394 | |
| Other operating charges | 640/8 | €2,778 | €1,064 | -€1,715 | -61.7% |
| Gross operating margin | 9900 | €57,838 | -€3,001 | -€60,839 | |
| Operating profit (loss) | 9901 | €53,857 | -€5,884 | -€59,741 | |
| Financial income | 75/76B | €1,085 | €8,794 | +€7,710 | +711% |
| Recurring financial income | 75 | €1,085 | €8,794 | +€7,710 | +711% |
| Financial charges | 65/66B | €858 | €328 | -€531 | -61.8% |
| Recurring financial charges | 65 | €858 | €328 | -€531 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €54,083 | €2,583 | -€51,500 | -95.2% |
| Income taxes | 67/77 | €17,483 | €840 | -€16,643 | -95.2% |
| Profit (loss) for the period | 9904 | €36,600 | €1,743 | -€34,857 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,600 | €1,743 | -€34,857 | -95.2% |
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 19 October 2026 via checked.be.