RESIDENCE BRUGMANN: 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.
RESIDENCE BRUGMANN
Largest movements
- Tangible fixed assets -€46,554
down €46,554 (-12.5%), from €373,568 to €327,014
of which Land and buildings: -€29,329
- Receivables within one year +€9,378
up €9,378 (+166%), from €5,642 to €15,020
- Profit (loss) carried forward -€47,728
down €47,728 (-12.7%), from -€375,170 to -€422,898
- Trade debts +€33,667
up €33,667 (+618%), from €5,447 to €39,114
- Short-term financial debts -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Other debts +€8,500
up €8,500 (+30.2%), from €28,104 to €36,604
- Gross operating margin -€11,801
down €11,801 (-15.1%), from €78,081 to €66,280
- Financial charges -€7,042
down €7,042 (-59.6%), from €11,821 to €4,779
- Depreciation -€6,279
down €6,279 (-11.9%), from €52,833 to €46,554
- Staff costs -€3,526
down €3,526 (-9.4%), from €37,428 to €33,902
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 | €380,600 | €343,283 | -€37,317 | -9.8% |
| Fixed assets | 21/28 | €374,050 | €327,496 | -€46,554 | -12.4% |
| Tangible fixed assets | 22/27 | €373,568 | €327,014 | -€46,554 | -12.5% |
| Land and buildings | 22 | €187,623 | €158,294 | -€29,329 | -15.6% |
| Plant, machinery and equipment | 23 | €167,941 | €153,925 | -€14,016 | -8.3% |
| Furniture and vehicles | 24 | €18,004 | €14,795 | -€3,209 | -17.8% |
| Financial fixed assets | 28 | €481 | €481 | = | 0.0% |
| Current assets | 29/58 | €6,550 | €15,788 | +€9,238 | +141% |
| Amounts receivable within one year | 40/41 | €5,642 | €15,020 | +€9,378 | +166% |
| Trade receivables | 40 | €5,642 | €15,020 | +€9,378 | +166% |
| Cash at bank and in hand | 54/58 | €908 | €768 | -€140 | -15.4% |
| Total equity and liabilities | 10/49 | €380,600 | €343,283 | -€37,317 | -9.8% |
| Equity | 10/15 | €222,800 | €175,072 | -€47,728 | -21.4% |
| Contributions | 10/11 | €590,470 | €590,470 | = | 0.0% |
| Capital | 10 | €590,470 | €590,470 | = | 0.0% |
| Issued capital | 100 | €590,470 | €590,470 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€375,170 | -€422,898 | -€47,728 | -12.7% |
| Amounts payable | 17/49 | €157,800 | €168,212 | +€10,412 | +6.6% |
| Amounts payable within one year | 42/48 | €157,800 | €168,212 | +€10,412 | +6.6% |
| Financial debts | 43 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Credit institutions | 430/8 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Trade debts | 44 | €5,447 | €39,114 | +€33,667 | +618% |
| Suppliers | 440/4 | €5,447 | €39,114 | +€33,667 | +618% |
| Taxes, remuneration and social security | 45 | €4,249 | €2,494 | -€1,755 | -41.3% |
| Taxes | 450/3 | €941 | €421 | -€520 | -55.2% |
| Remuneration and social security | 454/9 | €3,308 | €2,073 | -€1,235 | -37.3% |
| Other amounts payable | 47/48 | €28,104 | €36,604 | +€8,500 | +30.2% |
| Remuneration, social security and pensions | 62 | €37,428 | €33,902 | -€3,526 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,833 | €46,554 | -€6,279 | -11.9% |
| Other operating charges | 640/8 | €29,100 | €28,772 | -€328 | -1.1% |
| Gross operating margin | 9900 | €78,081 | €66,280 | -€11,801 | -15.1% |
| Operating profit (loss) | 9901 | -€41,280 | -€42,949 | -€1,669 | -4.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €11,821 | €4,779 | -€7,042 | -59.6% |
| Recurring financial charges | 65 | €11,821 | €4,779 | -€7,042 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€53,101 | -€47,728 | +€5,373 | +10.1% |
| Profit (loss) for the period | 9904 | -€53,101 | -€47,728 | +€5,373 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,101 | -€47,728 | +€5,373 | +10.1% |
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 17 October 2026 via checked.be.