Cruyt Bruno: what changed
What changed
Cruyt Bruno
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€2,058
2024 · €2,624-€566
Equity
€17,653
2024 · €15,595+€2,058
Cash
€4,447
2024 · €10,280-€5,833
Balance sheet total
€222,719
2024 · €229,596-€6,877
Largest movements
Assets
- Cash -€5,833
down €5,833 (-56.7%), from €10,280 to €4,447
mainly Debts after one year (-€9,087) and Investment in fixed assets (net) (-€6,205)
Equity and liabilities
- Reserves +€12,653
new in 2025: €12,653
- Profit (loss) carried forward -€10,595
down €10,595 (-100%), from €10,595 to €0
- Debts after one year -€9,087
down €9,087 (-5.0%), from €181,441 to €172,355
Income statement
- Gross operating margin -€1,406
down €1,406 (-5.3%), from €26,462 to €25,056
- Financial charges -€459
down €459 (-4.2%), from €11,050 to €10,591
- Depreciation -€404
down €404 (-4.9%), from €8,327 to €7,923
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
€2,624
Gross operating margin
-€1,406
Depreciation
+€404
Other operating charges
-€181
Financial income
+€0
Financial charges
+€459
Taxes
+€158
Result 2025
€2,058
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
+€9,707
Investment
-€6,205
Financing
-€9,335
Cash 2024
€10,280
From operations (derived)
+€9,707
Net result for the year
+€2,058
Depreciation
+€7,923
Deferred charges and accrued income
-€674
Trade debts
+€1,529
Tax, wage and social debts
-€1,970
Other debts
+€984
Accrued charges and deferred income
-€143
Investment (derived)
-€6,205
Investment in fixed assets (net)
-€6,205
Financing
-€9,335
Debts after one year
-€9,087
Current portion of long-term debt
-€248
Cash 2025
€4,447
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,596 | €222,719 | -€6,877 | -3.0% |
| Fixed assets | 21/28 | €219,207 | €217,490 | -€1,718 | -0.8% |
| Tangible fixed assets | 22/27 | €219,177 | €217,460 | -€1,718 | -0.8% |
| Land and buildings | 22 | €214,426 | €207,984 | -€6,441 | -3.0% |
| Furniture and vehicles | 24 | €1,917 | €5,475 | +€3,558 | +186% |
| Other tangible fixed assets | 26 | €2,835 | €4,000 | +€1,166 | +41.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €10,388 | €5,229 | -€5,159 | -49.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,280 | €4,447 | -€5,833 | -56.7% |
| Deferred charges and accrued income | 490/1 | €108 | €782 | +€674 | +622% |
| Total equity and liabilities | 10/49 | €229,596 | €222,719 | -€6,877 | -3.0% |
| Equity | 10/15 | €15,595 | €17,653 | +€2,058 | +13.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €12,653 | +€12,653 | |
| Distributable reserves | 133 | - | €12,653 | +€12,653 | |
| Profit (loss) carried forward | 14 | €10,595 | €0 | -€10,595 | -100% |
| Amounts payable | 17/49 | €214,001 | €205,066 | -€8,935 | -4.2% |
| Amounts payable after more than one year | 17 | €181,441 | €172,355 | -€9,087 | -5.0% |
| Financial debts | 170/4 | €181,441 | €172,355 | -€9,087 | -5.0% |
| Amounts payable within one year | 42/48 | €32,417 | €32,711 | +€295 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €8,597 | €8,348 | -€248 | -2.9% |
| Trade debts | 44 | €4,021 | €5,549 | +€1,529 | +38.0% |
| Suppliers | 440/4 | €4,021 | €5,549 | +€1,529 | +38.0% |
| Taxes, remuneration and social security | 45 | €14,070 | €12,100 | -€1,970 | -14.0% |
| Taxes | 450/3 | €14,070 | €12,100 | -€1,970 | -14.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,730 | €6,714 | +€984 | +17.2% |
| Accrued charges and deferred income | 492/3 | €143 | €0 | -€143 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,327 | €7,923 | -€404 | -4.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,769 | €1,951 | +€181 | +10.2% |
| Gross operating margin | 9900 | €26,462 | €25,056 | -€1,406 | -5.3% |
| Operating profit (loss) | 9901 | €16,366 | €15,183 | -€1,183 | -7.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €11,050 | €10,591 | -€459 | -4.2% |
| Recurring financial charges | 65 | €11,050 | €10,591 | -€459 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €5,315 | €4,592 | -€724 | -13.6% |
| Income taxes | 67/77 | €2,691 | €2,534 | -€158 | -5.9% |
| Profit (loss) for the period | 9904 | €2,624 | €2,058 | -€566 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,624 | €2,058 | -€566 | -21.6% |
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.