Bruynooghe: 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.
Bruynooghe
Largest movements
- Receivables within one year -€24,457
down €24,457 (-35.9%), from €68,100 to €43,643
of which Trade receivables: -€24,540
- Tangible fixed assets -€7,778
down €7,778 (-25.3%), from €30,768 to €22,990
of which Furniture and vehicles: -€7,590
- Cash -€3,477
down €3,477 (-25.0%), from €13,936 to €10,459
mainly Other debts (-€24,156) and Debts after one year (-€5,632)
- Other debts -€24,156
down €24,156 (-70.8%), from €34,095 to €9,939
- Debts after one year -€5,632
down €5,632 (-100%), from €5,632 to €0
- Profit (loss) carried forward -€2,616
down €2,616 (-2.6%), from -€100,269 to -€102,885
- Trade debts -€2,209
down €2,209 (-76.4%), from €2,893 to €684
- Accrued charges and deferred income +€1,934
new in 2025: €1,934
- Gross operating margin -€22,863
down €22,863 (-72.3%), from €31,633 to €8,770
- Financial charges +€1,524
up €1,524 (+120%), from €1,270 to €2,794
- Other operating charges -€486
down €486 (-37.4%), from €1,299 to €813
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 | €115,989 | €81,104 | -€34,885 | -30.1% |
| Fixed assets | 21/28 | €30,768 | €22,990 | -€7,778 | -25.3% |
| Tangible fixed assets | 22/27 | €30,768 | €22,990 | -€7,778 | -25.3% |
| Plant, machinery and equipment | 23 | €408 | €220 | -€188 | -46.2% |
| Furniture and vehicles | 24 | €30,360 | €22,770 | -€7,590 | -25.0% |
| Current assets | 29/58 | €85,222 | €58,114 | -€27,107 | -31.8% |
| Amounts receivable within one year | 40/41 | €68,100 | €43,643 | -€24,457 | -35.9% |
| Trade receivables | 40 | €67,300 | €42,760 | -€24,540 | -36.5% |
| Other amounts receivable | 41 | €800 | €883 | +€83 | +10.3% |
| Cash at bank and in hand | 54/58 | €13,936 | €10,459 | -€3,477 | -25.0% |
| Deferred charges and accrued income | 490/1 | €3,186 | €4,013 | +€827 | +26.0% |
| Total equity and liabilities | 10/49 | €115,989 | €81,104 | -€34,885 | -30.1% |
| Equity | 10/15 | €64,736 | €62,121 | -€2,616 | -4.0% |
| Contributions | 10/11 | €165,005 | €165,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,269 | -€102,885 | -€2,616 | -2.6% |
| Amounts payable | 17/49 | €51,253 | €18,983 | -€32,270 | -63.0% |
| Amounts payable after more than one year | 17 | €5,632 | €0 | -€5,632 | -100% |
| Financial debts | 170/4 | €5,632 | €0 | -€5,632 | -100% |
| Amounts payable within one year | 42/48 | €45,621 | €17,050 | -€28,571 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €7,082 | €5,632 | -€1,450 | -20.5% |
| Trade debts | 44 | €2,893 | €684 | -€2,209 | -76.4% |
| Suppliers | 440/4 | €2,893 | €684 | -€2,209 | -76.4% |
| Taxes, remuneration and social security | 45 | €1,550 | €795 | -€755 | -48.7% |
| Taxes | 450/3 | €1,550 | €795 | -€755 | -48.7% |
| Other amounts payable | 47/48 | €34,095 | €9,939 | -€24,156 | -70.8% |
| Accrued charges and deferred income | 492/3 | - | €1,934 | +€1,934 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,778 | €7,778 | = | 0.0% |
| Other operating charges | 640/8 | €1,299 | €813 | -€486 | -37.4% |
| Gross operating margin | 9900 | €31,633 | €8,770 | -€22,863 | -72.3% |
| Operating profit (loss) | 9901 | €22,555 | €178 | -€22,377 | -99.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €1,270 | €2,794 | +€1,524 | +120% |
| Recurring financial charges | 65 | €1,270 | €2,794 | +€1,524 | +120% |
| Profit (loss) for the period before taxes | 9903 | €21,288 | -€2,616 | -€23,903 | |
| Profit (loss) for the period | 9904 | €21,288 | -€2,616 | -€23,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,288 | -€2,616 | -€23,903 |
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 27 October 2026 via checked.be.