LA BRUGEOISE: 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.
LA BRUGEOISE
Largest movements
- Tangible fixed assets -€28,886
down €28,886 (-2.2%), from €1.3m to €1.3m
of which Land and buildings: -€24,725
- Cash -€25,392
down €25,392 (-63.6%), from €39,895 to €14,502
mainly Net result for the year (-€64,611) and Receivables within one year (-€14,167)
- Receivables within one year +€14,167
up €14,167 (+27.9%), from €50,695 to €64,862
- Profit (loss) carried forward -€64,611
down €64,611 (-4.8%), from -€1.3m to -€1.4m
- Other debts +€40,722
up €40,722 (+16.1%), from €252,584 to €293,307
- Gross operating margin +€57,222
up €57,222 (+168%), from €34,087 to €91,308
- Financial charges +€4,977
up €4,977 (+12.5%), from €39,968 to €44,945
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,394,943 | €1,365,991 | -€28,953 | -2.1% |
| Fixed assets | 21/28 | €1,302,274 | €1,273,388 | -€28,886 | -2.2% |
| Tangible fixed assets | 22/27 | €1,302,274 | €1,273,388 | -€28,886 | -2.2% |
| Land and buildings | 22 | €1,271,729 | €1,247,003 | -€24,725 | -1.9% |
| Plant, machinery and equipment | 23 | €30,545 | €23,439 | -€7,107 | -23.3% |
| Furniture and vehicles | 24 | - | €2,946 | +€2,946 | |
| Current assets | 29/58 | €92,670 | €92,603 | -€67 | -0.1% |
| Amounts receivable within one year | 40/41 | €50,695 | €64,862 | +€14,167 | +27.9% |
| Trade receivables | 40 | €50,695 | €64,862 | +€14,167 | +27.9% |
| Cash at bank and in hand | 54/58 | €39,895 | €14,502 | -€25,392 | -63.6% |
| Deferred charges and accrued income | 490/1 | €2,080 | €13,239 | +€11,158 | +536% |
| Total equity and liabilities | 10/49 | €1,394,943 | €1,365,991 | -€28,953 | -2.1% |
| Equity | 10/15 | -€135,888 | -€200,498 | -€64,611 | -47.5% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,335,888 | -€1,400,498 | -€64,611 | -4.8% |
| Amounts payable | 17/49 | €1,530,831 | €1,566,489 | +€35,658 | +2.3% |
| Amounts payable after more than one year | 17 | €1,197,831 | €1,198,600 | +€769 | +0.1% |
| Financial debts | 170/4 | €262,564 | €213,334 | -€49,231 | -18.7% |
| Other amounts payable | 178/9 | €935,267 | €985,267 | +€50,000 | +5.3% |
| Amounts payable within one year | 42/48 | €332,682 | €367,889 | +€35,207 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €49,231 | €49,231 | = | 0.0% |
| Trade debts | 44 | €22,610 | €15,225 | -€7,386 | -32.7% |
| Suppliers | 440/4 | €22,610 | €15,225 | -€7,386 | -32.7% |
| Taxes, remuneration and social security | 45 | €8,256 | €10,127 | +€1,870 | +22.7% |
| Taxes | 450/3 | €1,319 | €3,086 | +€1,768 | +134% |
| Remuneration and social security | 454/9 | €6,937 | €7,040 | +€103 | +1.5% |
| Other amounts payable | 47/48 | €252,584 | €293,307 | +€40,722 | +16.1% |
| Accrued charges and deferred income | 492/3 | €318 | - | -€318 | |
| Remuneration, social security and pensions | 62 | €59,565 | €59,442 | -€123 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,043 | €32,517 | +€474 | +1.5% |
| Other operating charges | 640/8 | €18,473 | €18,840 | +€367 | +2.0% |
| Gross operating margin | 9900 | €34,087 | €91,308 | +€57,222 | +168% |
| Operating profit (loss) | 9901 | -€75,995 | -€19,491 | +€56,503 | +74.4% |
| Financial income | 75/76B | €2 | €0 | -€1 | -88.1% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -88.1% |
| Financial charges | 65/66B | €39,968 | €44,945 | +€4,977 | +12.5% |
| Recurring financial charges | 65 | €39,968 | €44,945 | +€4,977 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€115,961 | -€64,436 | +€51,525 | +44.4% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€116,125 | -€64,611 | +€51,515 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€116,125 | -€64,611 | +€51,515 | +44.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.