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
- Tangible fixed assets +€40,955
up €40,955 (+10.7%), from €381,132 to €422,087
- Other debts +€180,405
up €180,405 (+16.7%), from €1.1m to €1.3m
- Profit (loss) carried forward -€154,746
down €154,746 (-21.8%), from €710,868 to €556,122
- Gross operating margin +€19,126
up €19,126 (+23.9%), from -€80,098 to -€60,972
- Depreciation +€16,975
up €16,975 (+46.0%), from €36,879 to €53,853
- Financial income -€7,900
no longer reported in 2025 (was €7,900)
- Financial charges +€2,800
up €2,800 (+9.2%), from €30,584 to €33,383
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.
Derived cash bridge
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 | €2,052,336 | €2,098,122 | +€45,786 | +2.2% |
| Fixed assets | 21/28 | €381,132 | €422,087 | +€40,955 | +10.7% |
| Tangible fixed assets | 22/27 | €381,132 | €422,087 | +€40,955 | +10.7% |
| Land and buildings | 22 | €381,132 | €422,087 | +€40,955 | +10.7% |
| Current assets | 29/58 | €1,671,204 | €1,676,035 | +€4,831 | +0.3% |
| Stocks and contracts in progress | 3 | €1,658,945 | €1,658,945 | = | 0.0% |
| Stocks | 30/36 | €1,658,945 | €1,658,945 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,259 | €6,956 | -€5,303 | -43.3% |
| Deferred charges and accrued income | 490/1 | - | €10,134 | +€10,134 | |
| Total equity and liabilities | 10/49 | €2,052,336 | €2,098,122 | +€45,786 | +2.2% |
| Equity | 10/15 | €953,568 | €798,822 | -€154,746 | -16.2% |
| Contributions | 10/11 | €196,716 | €196,716 | = | 0.0% |
| Capital | 10 | €196,716 | €196,716 | = | 0.0% |
| Issued capital | 100 | €196,716 | €196,716 | = | 0.0% |
| Reserves | 13 | €45,984 | €45,984 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,984 | €45,984 | = | 0.0% |
| Legal reserve | 130 | €45,984 | €45,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | €710,868 | €556,122 | -€154,746 | -21.8% |
| Amounts payable | 17/49 | €1,098,768 | €1,299,300 | +€200,532 | +18.3% |
| Amounts payable within one year | 42/48 | €1,095,268 | €1,296,300 | +€201,032 | +18.4% |
| Trade debts | 44 | €13,197 | €33,824 | +€20,627 | +156% |
| Suppliers | 440/4 | €13,197 | €33,824 | +€20,627 | +156% |
| Other amounts payable | 47/48 | €1,082,071 | €1,262,476 | +€180,405 | +16.7% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,000 | -€500 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,879 | €53,853 | +€16,975 | +46.0% |
| Other operating charges | 640/8 | €6,338 | €6,537 | +€199 | +3.1% |
| Non-recurring operating charges | 66A | €16,822 | - | -€16,822 | |
| Gross operating margin | 9900 | -€80,098 | -€60,972 | +€19,126 | +23.9% |
| Operating profit (loss) | 9901 | -€140,137 | -€121,362 | +€18,774 | +13.4% |
| Financial income | 75/76B | €7,900 | - | -€7,900 | |
| Recurring financial income | 75 | €7,900 | - | -€7,900 | |
| Financial charges | 65/66B | €30,584 | €33,383 | +€2,800 | +9.2% |
| Recurring financial charges | 65 | €30,584 | €33,383 | +€2,800 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€162,820 | -€154,746 | +€8,075 | +5.0% |
| Profit (loss) for the period | 9904 | -€162,820 | -€154,746 | +€8,075 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€162,820 | -€154,746 | +€8,075 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.