LA BRUYERE: 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 BRUYERE
Largest movements
- Current investments +€123,459
new in 2024: €123,459
- Cash -€77,950
down €77,950 (-52.0%), from €150,015 to €72,065
mainly Current investments (-€123,459) and Investment in fixed assets (net) (-€93,118)
- Tangible fixed assets -€57,627
down €57,627 (-11.5%), from €502,273 to €444,646
of which Plant, machinery and equipment: -€38,564
- Receivables within one year -€9,787
down €9,787 (-16.6%), from €59,113 to €49,326
of which Trade receivables: -€10,101
- Stocks and contracts +€7,773
up €7,773 (+17.3%), from €44,947 to €52,721
- Trade debts -€38,564
down €38,564 (-96.5%), from €39,959 to €1,395
- Accrued charges and deferred income +€27,416
up €27,416 (+147%), from €18,607 to €46,023
- Reserves +€20,279
up €20,279 (+13.1%), from €154,590 to €174,869
of which Distributable reserves: +€22,138
- Debts after one year -€13,039
down €13,039 (-2.8%), from €462,720 to €449,681
of which Financial debts: -€10,604
- Staff costs -€36,310
down €36,310 (-17.8%), from €203,822 to €167,513
- Gross operating margin -€28,038
down €28,038 (-7.3%), from €386,291 to €358,253
- Depreciation +€19,033
up €19,033 (+14.5%), from €131,712 to €150,745
- Taxes +€4,072
up €4,072 (+66.6%), from €6,110 to €10,182
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 | €758,411 | €744,279 | -€14,131 | -1.9% |
| Fixed assets | 21/28 | €504,335 | €446,708 | -€57,627 | -11.4% |
| Tangible fixed assets | 22/27 | €502,273 | €444,646 | -€57,627 | -11.5% |
| Plant, machinery and equipment | 23 | €220,193 | €181,629 | -€38,564 | -17.5% |
| Furniture and vehicles | 24 | €14,076 | €40,352 | +€26,276 | +187% |
| Leasing and similar rights | 25 | €27,300 | €20,475 | -€6,825 | -25.0% |
| Other tangible fixed assets | 26 | €240,703 | €202,189 | -€38,514 | -16.0% |
| Financial fixed assets | 28 | €2,062 | €2,062 | = | 0.0% |
| Current assets | 29/58 | €254,075 | €297,571 | +€43,496 | +17.1% |
| Stocks and contracts in progress | 3 | €44,947 | €52,721 | +€7,773 | +17.3% |
| Stocks | 30/36 | €44,947 | €52,721 | +€7,773 | +17.3% |
| Amounts receivable within one year | 40/41 | €59,113 | €49,326 | -€9,787 | -16.6% |
| Trade receivables | 40 | €30,737 | €20,637 | -€10,101 | -32.9% |
| Other amounts receivable | 41 | €28,376 | €28,690 | +€314 | +1.1% |
| Current investments | 50/53 | - | €123,459 | +€123,459 | |
| Cash at bank and in hand | 54/58 | €150,015 | €72,065 | -€77,950 | -52.0% |
| Total equity and liabilities | 10/49 | €758,411 | €744,279 | -€14,131 | -1.9% |
| Equity | 10/15 | €173,182 | €193,461 | +€20,279 | +11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €154,590 | €174,869 | +€20,279 | +13.1% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €152,731 | €174,869 | +€22,138 | +14.5% |
| Amounts payable | 17/49 | €585,229 | €550,818 | -€34,410 | -5.9% |
| Amounts payable after more than one year | 17 | €462,720 | €449,681 | -€13,039 | -2.8% |
| Financial debts | 170/4 | €37,285 | €26,681 | -€10,604 | -28.4% |
| Other amounts payable | 178/9 | €425,436 | €423,001 | -€2,435 | -0.6% |
| Amounts payable within one year | 42/48 | €103,901 | €55,113 | -€48,788 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €32,233 | €30,715 | -€1,518 | -4.7% |
| Trade debts | 44 | €39,959 | €1,395 | -€38,564 | -96.5% |
| Suppliers | 440/4 | €39,959 | €1,395 | -€38,564 | -96.5% |
| Taxes, remuneration and social security | 45 | €25,740 | €23,003 | -€2,737 | -10.6% |
| Taxes | 450/3 | €9,878 | €10,029 | +€151 | +1.5% |
| Remuneration and social security | 454/9 | €15,862 | €12,974 | -€2,888 | -18.2% |
| Other amounts payable | 47/48 | €5,969 | - | -€5,969 | |
| Accrued charges and deferred income | 492/3 | €18,607 | €46,023 | +€27,416 | +147% |
| Remuneration, social security and pensions | 62 | €203,822 | €167,513 | -€36,310 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,712 | €150,745 | +€19,033 | +14.5% |
| Other operating charges | 640/8 | €5,778 | €7,074 | +€1,296 | +22.4% |
| Gross operating margin | 9900 | €386,291 | €358,253 | -€28,038 | -7.3% |
| Operating profit (loss) | 9901 | €44,977 | €32,920 | -€12,057 | -26.8% |
| Financial income | 75/76B | €436 | €1,018 | +€582 | +133% |
| Recurring financial income | 75 | €436 | €1,018 | +€582 | +133% |
| Financial charges | 65/66B | €3,356 | €3,477 | +€121 | +3.6% |
| Recurring financial charges | 65 | €3,356 | €3,477 | +€121 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €42,057 | €30,461 | -€11,596 | -27.6% |
| Income taxes | 67/77 | €6,110 | €10,182 | +€4,072 | +66.6% |
| Profit (loss) for the period | 9904 | €35,948 | €20,279 | -€15,668 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,948 | €20,279 | -€15,668 | -43.6% |
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 31 October 2026 via checked.be.