BRUYR M ET C: what changed
What changed
BRUYR M ET C
NACE 46.130, Agents in the wholesale of timber and building materials
filed annual accounts (NBB)
Net result for the year
-€2,448
2024 · -€14,267+€11,819
Equity
€1.0m
2024 · €1.0m-€2,448
Cash
€260,541
2024 · €223,381+€37,160
Balance sheet total
€1.1m
2024 · €1.1m+€13,756
Largest movements
Assets
- Tangible fixed assets -€79,130
down €79,130 (-23.0%), from €343,935 to €264,806
of which Furniture and vehicles: -€41,395
- Cash +€37,160
up €37,160 (+16.6%), from €223,381 to €260,541
mainly Depreciation (+€87,982) and Trade debts (+€14,508)
- Receivables within one year +€35,135
up €35,135 (+11.4%), from €307,378 to €342,513
of which Trade receivables: +€29,291
- Stocks and contracts +€20,785
up €20,785 (+9.2%), from €226,117 to €246,902
Equity and liabilities
- Reserves -€16,715
down €16,715 (-1.7%), from €958,157 to €941,442
of which Distributable reserves: -€16,715
- Trade debts +€14,508
up €14,508 (+27.8%), from €52,269 to €66,777
- Profit (loss) carried forward +€14,267
no longer reported in 2025 (was -€14,267)
Income statement
- Gross operating margin -€20,003
down €20,003 (-13.8%), from €145,332 to €125,328
- Staff costs -€12,325
down €12,325 (-21.5%), from €57,207 to €44,882
- Other operating charges -€10,696
down €10,696 (-84.1%), from €12,712 to €2,016
- Write-downs -€8,948
down €8,948, from €2,878 to -€6,069
- Taxes +€1,793
up €1,793, from -€1,475 to €319
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.
Result 2024
-€14,267
Gross operating margin
-€20,003
Staff costs
+€12,325
Depreciation
+€1,557
Write-downs
+€8,948
Other operating charges
+€10,696
Financial income
-€931
Financial charges
+€1,020
Taxes
-€1,793
Result 2025
-€2,448
raises the resultlowers the result
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.
From operations
+€49,694
Investment
-€8,852
Financing
-€3,682
Cash 2024
€223,381
From operations (derived)
+€49,694
Net result for the year
-€2,448
Depreciation
+€87,982
Stocks and contracts
-€20,785
Receivables within one year
-€35,135
Deferred charges and accrued income
+€195
Trade debts
+€14,508
Tax, wage and social debts
+€780
Other debts
+€4,598
Investment (derived)
-€8,852
Investment in fixed assets (net)
-€8,852
Financing
-€3,682
Debts after one year
-€3,682
Cash 2025
€260,541
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,109,657 | €1,123,413 | +€13,756 | +1.2% |
| Fixed assets | 21/28 | €344,070 | €264,941 | -€79,130 | -23.0% |
| Tangible fixed assets | 22/27 | €343,935 | €264,806 | -€79,130 | -23.0% |
| Land and buildings | 22 | €163,139 | €156,683 | -€6,456 | -4.0% |
| Plant, machinery and equipment | 23 | €121,002 | €89,723 | -€31,279 | -25.8% |
| Furniture and vehicles | 24 | €59,794 | €18,399 | -€41,395 | -69.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €765,587 | €858,472 | +€92,885 | +12.1% |
| Stocks and contracts in progress | 3 | €226,117 | €246,902 | +€20,785 | +9.2% |
| Stocks | 30/36 | €226,117 | €246,902 | +€20,785 | +9.2% |
| Amounts receivable within one year | 40/41 | €307,378 | €342,513 | +€35,135 | +11.4% |
| Trade receivables | 40 | €253,350 | €282,641 | +€29,291 | +11.6% |
| Other amounts receivable | 41 | €54,028 | €59,872 | +€5,844 | +10.8% |
| Cash at bank and in hand | 54/58 | €223,381 | €260,541 | +€37,160 | +16.6% |
| Deferred charges and accrued income | 490/1 | €8,711 | €8,516 | -€195 | -2.2% |
| Total equity and liabilities | 10/49 | €1,109,657 | €1,123,413 | +€13,756 | +1.2% |
| Equity | 10/15 | €1,005,890 | €1,003,442 | -€2,448 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €958,157 | €941,442 | -€16,715 | -1.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €914,457 | €897,742 | -€16,715 | -1.8% |
| Profit (loss) carried forward | 14 | -€14,267 | - | +€14,267 | |
| Amounts payable | 17/49 | €103,767 | €119,971 | +€16,204 | +15.6% |
| Amounts payable after more than one year | 17 | €41,730 | €38,048 | -€3,682 | -8.8% |
| Other amounts payable | 178/9 | €41,730 | €38,048 | -€3,682 | -8.8% |
| Amounts payable within one year | 42/48 | €62,037 | €81,923 | +€19,886 | +32.1% |
| Trade debts | 44 | €52,269 | €66,777 | +€14,508 | +27.8% |
| Suppliers | 440/4 | €52,269 | €66,777 | +€14,508 | +27.8% |
| Taxes, remuneration and social security | 45 | €7,491 | €8,271 | +€780 | +10.4% |
| Taxes | 450/3 | €4,820 | €4,577 | -€243 | -5.0% |
| Remuneration and social security | 454/9 | €2,672 | €3,694 | +€1,022 | +38.3% |
| Other amounts payable | 47/48 | €2,277 | €6,875 | +€4,598 | +202% |
| Remuneration, social security and pensions | 62 | €57,207 | €44,882 | -€12,325 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,539 | €87,982 | -€1,557 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,878 | -€6,069 | -€8,948 | |
| Other operating charges | 640/8 | €12,712 | €2,016 | -€10,696 | -84.1% |
| Gross operating margin | 9900 | €145,332 | €125,328 | -€20,003 | -13.8% |
| Operating profit (loss) | 9901 | -€17,005 | -€3,482 | +€13,523 | +79.5% |
| Financial income | 75/76B | €5,045 | €4,114 | -€931 | -18.4% |
| Recurring financial income | 75 | €5,045 | €4,114 | -€931 | -18.4% |
| Financial charges | 65/66B | €3,782 | €2,761 | -€1,020 | -27.0% |
| Recurring financial charges | 65 | €3,782 | €2,761 | -€1,020 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,741 | -€2,129 | +€13,612 | +86.5% |
| Income taxes | 67/77 | -€1,475 | €319 | +€1,793 | |
| Profit (loss) for the period | 9904 | -€14,267 | -€2,448 | +€11,819 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,267 | -€2,448 | +€11,819 | +82.8% |
Next steps
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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.