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 +€76,649
up €76,649 (+59.4%), from €129,018 to €205,667
of which Furniture and vehicles: +€79,806
- Cash -€20,506
down €20,506 (-33.8%), from €60,672 to €40,166
mainly Investment in fixed assets (net) (-€130,215) and Net result for the year (-€41,620)
- Receivables within one year -€11,463
down €11,463 (-21.6%), from €52,961 to €41,498
of which Trade receivables: -€10,188
- Debts after one year +€65,562
up €65,562 (+160%), from €41,047 to €106,610
- Profit (loss) carried forward -€41,620
down €41,620 (-47.0%), from €88,637 to €47,017
- Current portion of long-term debt +€13,923
up €13,923 (+79.1%), from €17,610 to €31,533
- Other debts +€8,279
up €8,279 (+46.0%), from €17,989 to €26,267
- Gross operating margin -€89,377
down €89,377, from €83,867 to -€5,510
- Staff costs -€30,811
down €30,811 (-92.7%), from €33,226 to €2,415
- Financial income +€17,811
up €17,811 (+252%), from €7,070 to €24,881
of which Non-recurring financial income: +€21,880
- Financial charges +€1,423
up €1,423 (+49.6%), from €2,871 to €4,294
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 | €244,190 | €289,274 | +€45,083 | +18.5% |
| Fixed assets | 21/28 | €129,828 | €206,647 | +€76,819 | +59.2% |
| Tangible fixed assets | 22/27 | €129,018 | €205,667 | +€76,649 | +59.4% |
| Plant, machinery and equipment | 23 | €98,084 | €99,381 | +€1,297 | +1.3% |
| Furniture and vehicles | 24 | €17,616 | €97,421 | +€79,806 | +453% |
| Other tangible fixed assets | 26 | €13,318 | €8,864 | -€4,453 | -33.4% |
| Financial fixed assets | 28 | €810 | €980 | +€170 | +21.0% |
| Current assets | 29/58 | €114,363 | €82,627 | -€31,736 | -27.8% |
| Amounts receivable within one year | 40/41 | €52,961 | €41,498 | -€11,463 | -21.6% |
| Trade receivables | 40 | €43,728 | €33,539 | -€10,188 | -23.3% |
| Other amounts receivable | 41 | €9,233 | €7,958 | -€1,275 | -13.8% |
| Cash at bank and in hand | 54/58 | €60,672 | €40,166 | -€20,506 | -33.8% |
| Deferred charges and accrued income | 490/1 | €730 | €964 | +€234 | +32.0% |
| Total equity and liabilities | 10/49 | €244,190 | €289,274 | +€45,083 | +18.5% |
| Equity | 10/15 | €148,574 | €106,707 | -€41,867 | -28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,090 | €41,090 | = | 0.0% |
| Distributable reserves | 133 | €41,090 | €41,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,637 | €47,017 | -€41,620 | -47.0% |
| Investment grants | 15 | €247 | - | -€247 | |
| Amounts payable | 17/49 | €95,616 | €182,566 | +€86,950 | +90.9% |
| Amounts payable after more than one year | 17 | €41,047 | €106,610 | +€65,562 | +160% |
| Financial debts | 170/4 | €41,047 | €106,610 | +€65,562 | +160% |
| Amounts payable within one year | 42/48 | €54,569 | €75,957 | +€21,388 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €17,610 | €31,533 | +€13,923 | +79.1% |
| Financial debts | 43 | €1,716 | - | -€1,716 | |
| Credit institutions | 430/8 | €1,716 | - | -€1,716 | |
| Trade debts | 44 | €6,110 | €5,187 | -€924 | -15.1% |
| Suppliers | 440/4 | €6,110 | €5,187 | -€924 | -15.1% |
| Taxes, remuneration and social security | 45 | €11,144 | €12,970 | +€1,826 | +16.4% |
| Taxes | 450/3 | €11,144 | €12,970 | +€1,826 | +16.4% |
| Other amounts payable | 47/48 | €17,989 | €26,267 | +€8,279 | +46.0% |
| Remuneration, social security and pensions | 62 | €33,226 | €2,415 | -€30,811 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,554 | €53,396 | -€158 | -0.3% |
| Other operating charges | 640/8 | €927 | €887 | -€41 | -4.4% |
| Gross operating margin | 9900 | €83,867 | -€5,510 | -€89,377 | |
| Operating profit (loss) | 9901 | -€3,840 | -€62,207 | -€58,367 | -1,520% |
| Financial income | 75/76B | €7,070 | €24,881 | +€17,811 | +252% |
| Recurring financial income | 75 | €4,316 | €247 | -€4,069 | -94.3% |
| Non-recurring financial income | 76B | €2,754 | €24,634 | +€21,880 | +794% |
| Financial charges | 65/66B | €2,871 | €4,294 | +€1,423 | +49.6% |
| Recurring financial charges | 65 | €2,871 | €4,294 | +€1,423 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €359 | -€41,620 | -€41,979 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €359 | -€41,620 | -€41,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €359 | -€41,620 | -€41,979 |
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 28 October 2026 via checked.be.