't Brûûke: what changed
Two fiscal 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.
't Brûûke
Largest movements
- Tangible fixed assets -€8,037
down €8,037 (-7.8%), from €103,010 to €94,973
of which Land and buildings: -€7,250
- Receivables within one year -€4,398
down €4,398 (-15.8%), from €27,921 to €23,523
of which Other amounts receivable: -€4,793
- Cash -€4,320
down €4,320 (-9.5%), from €45,438 to €41,118
mainly Debts after one year (-€13,076) and Net result for the year (-€6,730)
- Deferred charges and accrued income -€2,274
down €2,274 (-74.5%), from €3,053 to €779
- Stocks and contracts -€1,959
down €1,959 (-45.4%), from €4,312 to €2,353
- Debts after one year -€13,076
down €13,076 (-14.3%), from €91,613 to €78,536
of which Financial debts: -€13,076
- Profit (loss) carried forward -€6,730
down €6,730 (-101.9%), from -€6,603 to -€13,334
- Short-term financial debts +€3,034
new in 2025: €3,034
- Trade debts -€2,727
down €2,727 (-57.3%), from €4,760 to €2,033
- Tax, wage and social debts -€2,258
down €2,258 (-84.7%), from €2,666 to €408
of which Remuneration and social security: -€1,497
- Gross operating margin -€26,946
down €26,946 (-49.9%), from €54,016 to €27,070
- Staff costs -€24,265
down €24,265 (-52.9%), from €45,862 to €21,598
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.
Cash bridge derived
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 | €183,735 | €162,747 | -€20,988 | -11.4% |
| Fixed assets | 21/28 | €103,010 | €94,973 | -€8,037 | -7.8% |
| Tangible fixed assets | 22/27 | €103,010 | €94,973 | -€8,037 | -7.8% |
| Land and buildings | 22 | €99,688 | €92,438 | -€7,250 | -7.3% |
| Plant, machinery and equipment | 23 | €1,262 | €1,247 | -€16 | -1.2% |
| Furniture and vehicles | 24 | €719 | €241 | -€478 | -66.5% |
| Other tangible fixed assets | 26 | €1,342 | €1,049 | -€294 | -21.9% |
| Current assets | 29/58 | €80,724 | €67,774 | -€12,951 | -16.0% |
| Stocks and contracts in progress | 3 | €4,312 | €2,353 | -€1,959 | -45.4% |
| Stocks | 30/36 | €4,312 | €2,353 | -€1,959 | -45.4% |
| Amounts receivable within one year | 40/41 | €27,921 | €23,523 | -€4,398 | -15.8% |
| Trade receivables | 40 | €4,394 | €4,788 | +€395 | +9.0% |
| Other amounts receivable | 41 | €23,528 | €18,735 | -€4,793 | -20.4% |
| Cash at bank and in hand | 54/58 | €45,438 | €41,118 | -€4,320 | -9.5% |
| Deferred charges and accrued income | 490/1 | €3,053 | €779 | -€2,274 | -74.5% |
| Total equity and liabilities | 10/49 | €183,735 | €162,747 | -€20,988 | -11.4% |
| Equity | 10/15 | €70,521 | €63,791 | -€6,730 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,524 | €58,524 | = | 0.0% |
| Distributable reserves | 133 | €58,524 | €58,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,603 | -€13,334 | -€6,730 | -101.9% |
| Amounts payable | 17/49 | €113,214 | €98,956 | -€14,257 | -12.6% |
| Amounts payable after more than one year | 17 | €91,613 | €78,536 | -€13,076 | -14.3% |
| Financial debts | 170/4 | €24,217 | €11,140 | -€13,076 | -54.0% |
| Other amounts payable | 178/9 | €67,396 | €67,396 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,601 | €20,420 | -€1,181 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €13,815 | €14,152 | +€337 | +2.4% |
| Financial debts | 43 | - | €3,034 | +€3,034 | |
| Other loans | 439 | - | €3,034 | +€3,034 | |
| Trade debts | 44 | €4,760 | €2,033 | -€2,727 | -57.3% |
| Suppliers | 440/4 | €4,760 | €2,033 | -€2,727 | -57.3% |
| Taxes, remuneration and social security | 45 | €2,666 | €408 | -€2,258 | -84.7% |
| Taxes | 450/3 | €848 | €88 | -€760 | -89.7% |
| Remuneration and social security | 454/9 | €1,818 | €320 | -€1,497 | -82.4% |
| Other amounts payable | 47/48 | €361 | €793 | +€433 | +120.0% |
| Remuneration, social security and pensions | 62 | €45,862 | €21,598 | -€24,265 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,066 | €9,176 | +€110 | +1.2% |
| Other operating charges | 640/8 | €1,607 | €1,721 | +€115 | +7.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €54,016 | €27,070 | -€26,946 | -49.9% |
| Operating profit (loss) | 9901 | -€2,519 | -€5,425 | -€2,906 | -115.3% |
| Financial income | 75/76B | €644 | €328 | -€316 | -49.1% |
| Recurring financial income | 75 | €644 | €328 | -€316 | -49.1% |
| Financial charges | 65/66B | €1,592 | €1,133 | -€459 | -28.9% |
| Recurring financial charges | 65 | €1,592 | €1,133 | -€459 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,468 | -€6,230 | -€2,763 | -79.7% |
| Income taxes | 67/77 | €325 | €500 | +€175 | +53.7% |
| Profit (loss) for the period | 9904 | -€3,793 | -€6,730 | -€2,937 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,793 | -€6,730 | -€2,937 | -77.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.