CHASSIS BRUGMANN: 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.
CHASSIS BRUGMANN
Largest movements
- Cash -€18,338
down €18,338 (-15.7%), from €116,517 to €98,178
mainly Net result for the year (-€17,524) and Tax, wage and social debts (-€15,287)
- Receivables within one year -€12,931
down €12,931 (-35.2%), from €36,784 to €23,854
of which Trade receivables: -€18,324
- Tangible fixed assets -€4,589
down €4,589 (-52.9%), from €8,668 to €4,079
of which Furniture and vehicles: -€4,115
- Profit (loss) carried forward -€17,524
down €17,524 (-17.6%), from €99,628 to €82,104
- Tax, wage and social debts -€15,287
down €15,287 (-52.3%), from €29,248 to €13,961
of which Taxes: -€15,287
- Trade debts -€13,902
down €13,902 (-66.3%), from €20,980 to €7,078
- Advances received +€12,469
new in 2023: €12,469
- Other debts -€2,094
down €2,094 (-37.5%), from €5,582 to €3,488
- Gross operating margin -€37,045
down €37,045, from €31,636 to -€5,409
- Taxes -€6,355
no longer reported in 2023 (was €6,355)
- Other operating charges -€4,378
down €4,378 (-38.2%), from €11,462 to €7,083
- Financial charges +€373
up €373 (+228%), from €164 to €536
- Depreciation +€353
up €353 (+8.3%), from €4,235 to €4,589
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,498 | €127,161 | -€36,337 | -22.2% |
| Fixed assets | 21/28 | €9,718 | €5,129 | -€4,589 | -47.2% |
| Tangible fixed assets | 22/27 | €8,668 | €4,079 | -€4,589 | -52.9% |
| Plant, machinery and equipment | 23 | €707 | €234 | -€473 | -66.9% |
| Furniture and vehicles | 24 | €7,961 | €3,845 | -€4,115 | -51.7% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €153,780 | €122,032 | -€31,749 | -20.6% |
| Amounts receivable within one year | 40/41 | €36,784 | €23,854 | -€12,931 | -35.2% |
| Trade receivables | 40 | €30,511 | €12,187 | -€18,324 | -60.1% |
| Other amounts receivable | 41 | €6,274 | €11,667 | +€5,393 | +86.0% |
| Cash at bank and in hand | 54/58 | €116,517 | €98,178 | -€18,338 | -15.7% |
| Deferred charges and accrued income | 490/1 | €479 | - | -€479 | |
| Total equity and liabilities | 10/49 | €163,498 | €127,161 | -€36,337 | -22.2% |
| Equity | 10/15 | €107,688 | €90,164 | -€17,524 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,628 | €82,104 | -€17,524 | -17.6% |
| Amounts payable | 17/49 | €55,810 | €36,997 | -€18,813 | -33.7% |
| Amounts payable within one year | 42/48 | €55,810 | €36,997 | -€18,813 | -33.7% |
| Trade debts | 44 | €20,980 | €7,078 | -€13,902 | -66.3% |
| Suppliers | 440/4 | €20,980 | €7,078 | -€13,902 | -66.3% |
| Advances received on contracts in progress | 46 | - | €12,469 | +€12,469 | |
| Taxes, remuneration and social security | 45 | €29,248 | €13,961 | -€15,287 | -52.3% |
| Taxes | 450/3 | €20,082 | €4,795 | -€15,287 | -76.1% |
| Remuneration and social security | 454/9 | €9,166 | €9,166 | = | 0.0% |
| Other amounts payable | 47/48 | €5,582 | €3,488 | -€2,094 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €4,589 | +€353 | +8.3% |
| Other operating charges | 640/8 | €11,462 | €7,083 | -€4,378 | -38.2% |
| Gross operating margin | 9900 | €31,636 | -€5,409 | -€37,045 | |
| Operating profit (loss) | 9901 | €15,939 | -€17,080 | -€33,020 | |
| Financial income | 75/76B | €0 | €93 | +€93 | +308,900% |
| Recurring financial income | 75 | €0 | €93 | +€93 | +308,900% |
| Financial charges | 65/66B | €164 | €536 | +€373 | +228% |
| Recurring financial charges | 65 | €164 | €536 | +€373 | +228% |
| Profit (loss) for the period before taxes | 9903 | €15,776 | -€17,524 | -€33,300 | |
| Income taxes | 67/77 | €6,355 | - | -€6,355 | |
| Profit (loss) for the period | 9904 | €9,421 | -€17,524 | -€26,944 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,421 | -€17,524 | -€26,944 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.