Bruyninckx Jan: what changed
Bruyninckx Jan
Largest movements
- Cash +€16,079
up €16,079 (+34.9%), from €46,035 to €62,114
mainly Net result for the year (+€64,782) and Other debts (+€25,291)
- Tangible fixed assets -€3,806
down €3,806 (-7.4%), from €51,644 to €47,838
of which Land and buildings: -€2,128
- Deferred charges and accrued income -€1,681
down €1,681 (-67.2%), from €2,500 to €819
- Receivables within one year +€1,622
up €1,622 (+7.2%), from €22,378 to €24,000
of which Other amounts receivable: +€3,161
- Other debts +€25,291
up €25,291 (+63.8%), from €39,625 to €64,916
- Reserves -€10,548
down €10,548 (-85.0%), from €12,403 to €1,855
of which Distributable reserves: -€10,548
- Debts after one year -€5,208
down €5,208 (-18.2%), from €28,553 to €23,345
- Tax, wage and social debts +€3,154
up €3,154 (+17.8%), from €17,678 to €20,832
of which Taxes: +€3,154
- Gross operating margin +€22,037
up €22,037 (+31.6%), from €69,698 to €91,735
- Taxes +€2,832
up €2,832 (+20.1%), from €14,114 to €16,946
- Other operating charges +€2,704
up €2,704 (+252%), from €1,073 to €3,777
- Financial income -€1,662
down €1,662 (-100%), from €1,662 to €0
of which Non-recurring financial income: -€1,645
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,558 | €134,771 | +€12,213 | +10.0% |
| Fixed assets | 21/28 | €51,644 | €47,838 | -€3,806 | -7.4% |
| Tangible fixed assets | 22/27 | €51,644 | €47,838 | -€3,806 | -7.4% |
| Land and buildings | 22 | €45,184 | €43,056 | -€2,128 | -4.7% |
| Plant, machinery and equipment | 23 | €3,287 | €2,029 | -€1,258 | -38.3% |
| Furniture and vehicles | 24 | €3,174 | €2,753 | -€421 | -13.3% |
| Current assets | 29/58 | €70,913 | €86,933 | +€16,019 | +22.6% |
| Amounts receivable within one year | 40/41 | €22,378 | €24,000 | +€1,622 | +7.2% |
| Trade receivables | 40 | €16,482 | €14,943 | -€1,539 | -9.3% |
| Other amounts receivable | 41 | €5,896 | €9,057 | +€3,161 | +53.6% |
| Cash at bank and in hand | 54/58 | €46,035 | €62,114 | +€16,079 | +34.9% |
| Deferred charges and accrued income | 490/1 | €2,500 | €819 | -€1,681 | -67.2% |
| Total equity and liabilities | 10/49 | €122,558 | €134,771 | +€12,213 | +10.0% |
| Equity | 10/15 | €30,953 | €20,405 | -€10,548 | -34.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €12,403 | €1,855 | -€10,548 | -85.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €10,548 | €0 | -€10,548 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,605 | €114,366 | +€22,761 | +24.8% |
| Amounts payable after more than one year | 17 | €28,553 | €23,345 | -€5,208 | -18.2% |
| Financial debts | 170/4 | €28,553 | €23,345 | -€5,208 | -18.2% |
| Amounts payable within one year | 42/48 | €62,552 | €91,021 | +€28,469 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €5,142 | €5,208 | +€66 | +1.3% |
| Trade debts | 44 | €107 | €65 | -€42 | -38.9% |
| Suppliers | 440/4 | €107 | €65 | -€42 | -38.9% |
| Taxes, remuneration and social security | 45 | €17,678 | €20,832 | +€3,154 | +17.8% |
| Taxes | 450/3 | €17,678 | €20,832 | +€3,154 | +17.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,625 | €64,916 | +€25,291 | +63.8% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,680 | €3,806 | +€126 | +3.4% |
| Other operating charges | 640/8 | €1,073 | €3,777 | +€2,704 | +252% |
| Gross operating margin | 9900 | €69,698 | €91,735 | +€22,037 | +31.6% |
| Operating profit (loss) | 9901 | €64,944 | €84,151 | +€19,207 | +29.6% |
| Financial income | 75/76B | €1,662 | €0 | -€1,662 | -100% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100% |
| Non-recurring financial income | 76B | €1,645 | €0 | -€1,645 | -100% |
| Financial charges | 65/66B | €2,076 | €2,423 | +€347 | +16.7% |
| Recurring financial charges | 65 | €2,076 | €2,423 | +€347 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €64,530 | €81,728 | +€17,198 | +26.7% |
| Income taxes | 67/77 | €14,114 | €16,946 | +€2,832 | +20.1% |
| Profit (loss) for the period | 9904 | €50,416 | €64,782 | +€14,366 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,416 | €64,782 | +€14,366 | +28.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.