ENGINEERING BRU: what changed
Two fiscal 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.
ENGINEERING BRU
Largest movements
- Cash +€30,795
up €30,795 (+8.3%), from €372,556 to €403,351
mainly Depreciation (+€18,309) and Net result for the year (+€12,450)
- Tangible fixed assets -€16,669
down €16,669 (-24.9%), from €67,012 to €50,343
of which Furniture and vehicles: -€15,867
- Profit (loss) carried forward +€12,450
up €12,450 (+3.0%), from €421,692 to €434,143
- Gross operating margin +€2,607
up €2,607 (+8.8%), from €29,582 to €32,189
- Depreciation +€672
up €672 (+3.8%), from €17,638 to €18,309
- Taxes -€460
down €460 (-12.7%), from €3,630 to €3,170
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.
Cash bridge derived
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 | €464,715 | €481,080 | +€16,365 | +3.5% |
| Fixed assets | 21/28 | €67,012 | €50,343 | -€16,669 | -24.9% |
| Tangible fixed assets | 22/27 | €67,012 | €50,343 | -€16,669 | -24.9% |
| Plant, machinery and equipment | 23 | €1,935 | €1,133 | -€803 | -41.5% |
| Furniture and vehicles | 24 | €65,076 | €49,210 | -€15,867 | -24.4% |
| Current assets | 29/58 | €397,703 | €430,738 | +€33,034 | +8.3% |
| Amounts receivable within one year | 40/41 | €25,148 | €27,387 | +€2,239 | +8.9% |
| Trade receivables | 40 | €15,243 | €12,589 | -€2,654 | -17.4% |
| Other amounts receivable | 41 | €9,904 | €14,798 | +€4,894 | +49.4% |
| Cash at bank and in hand | 54/58 | €372,556 | €403,351 | +€30,795 | +8.3% |
| Total equity and liabilities | 10/49 | €464,715 | €481,080 | +€16,365 | +3.5% |
| Equity | 10/15 | €435,952 | €448,403 | +€12,450 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €421,692 | €434,143 | +€12,450 | +3.0% |
| Amounts payable | 17/49 | €28,763 | €32,678 | +€3,915 | +13.6% |
| Amounts payable within one year | 42/48 | €28,763 | €32,678 | +€3,915 | +13.6% |
| Trade debts | 44 | €561 | €3,825 | +€3,264 | +581.5% |
| Suppliers | 440/4 | €561 | €3,825 | +€3,264 | +581.5% |
| Taxes, remuneration and social security | 45 | €2,558 | €2,558 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,558 | €2,558 | = | 0.0% |
| Other amounts payable | 47/48 | €25,644 | €26,295 | +€651 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,638 | €18,309 | +€672 | +3.8% |
| Other operating charges | 640/8 | €276 | €279 | +€4 | +1.3% |
| Gross operating margin | 9900 | €29,582 | €32,189 | +€2,607 | +8.8% |
| Operating profit (loss) | 9901 | €11,669 | €13,600 | +€1,931 | +16.6% |
| Financial income | 75/76B | €1,951 | €2,137 | +€186 | +9.5% |
| Recurring financial income | 75 | €1,951 | €2,137 | +€186 | +9.5% |
| Financial charges | 65/66B | €137 | €118 | -€19 | -13.9% |
| Recurring financial charges | 65 | €137 | €118 | -€19 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €13,484 | €15,620 | +€2,136 | +15.8% |
| Income taxes | 67/77 | €3,630 | €3,170 | -€460 | -12.7% |
| Profit (loss) for the period | 9904 | €9,854 | €12,450 | +€2,597 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,854 | €12,450 | +€2,597 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.