AGRUMES BRUMENIL: 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.
AGRUMES BRUMENIL
Largest movements
- Receivables within one year +€8,843
up €8,843 (+166%), from €5,338 to €14,181
of which Trade receivables: +€4,909
- Tangible fixed assets -€4,458
down €4,458 (-16.7%), from €26,720 to €22,262
of which Plant, machinery and equipment: -€5,253
- Deferred charges and accrued income -€2,451
down €2,451 (-94.7%), from €2,587 to €136
- Cash +€1,042
up €1,042 (+53.6%), from €1,945 to €2,987
mainly Depreciation (+€6,512) and Net result for the year (+€4,491)
- Formation expenses -€542
down €542 (-76.2%), from €711 to €169
- Profit (loss) carried forward +€4,491
up €4,491 (+19.6%), from -€22,965 to -€18,474
- Debts after one year -€3,490
down €3,490 (-17.2%), from €20,321 to €16,831
- Trade debts +€2,019
up €2,019 (+530%), from €381 to €2,400
- Tax, wage and social debts -€649
down €649 (-57.1%), from €1,137 to €488
- Gross operating margin +€2,762
up €2,762 (+30.8%), from €8,962 to €11,724
- Depreciation -€287
down €287 (-4.2%), from €6,799 to €6,512
- Financial income +€155
up €155 (+13,382%), from €1 to €156
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 | €37,302 | €39,736 | +€2,434 | +6.5% |
| Formation expenses | 20 | €711 | €169 | -€542 | -76.2% |
| Fixed assets | 21/28 | €26,720 | €22,262 | -€4,458 | -16.7% |
| Tangible fixed assets | 22/27 | €26,720 | €22,262 | -€4,458 | -16.7% |
| Plant, machinery and equipment | 23 | €26,276 | €21,024 | -€5,253 | -20.0% |
| Furniture and vehicles | 24 | €444 | €1,238 | +€794 | +179% |
| Current assets | 29/58 | €9,871 | €17,305 | +€7,434 | +75.3% |
| Amounts receivable within one year | 40/41 | €5,338 | €14,181 | +€8,843 | +166% |
| Trade receivables | 40 | €5,244 | €10,152 | +€4,909 | +93.6% |
| Other amounts receivable | 41 | €94 | €4,029 | +€3,934 | +4,173% |
| Cash at bank and in hand | 54/58 | €1,945 | €2,987 | +€1,042 | +53.6% |
| Deferred charges and accrued income | 490/1 | €2,587 | €136 | -€2,451 | -94.7% |
| Total equity and liabilities | 10/49 | €37,302 | €39,736 | +€2,434 | +6.5% |
| Equity | 10/15 | €12,035 | €16,526 | +€4,491 | +37.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,965 | -€18,474 | +€4,491 | +19.6% |
| Amounts payable | 17/49 | €25,267 | €23,210 | -€2,057 | -8.1% |
| Amounts payable after more than one year | 17 | €20,321 | €16,831 | -€3,490 | -17.2% |
| Financial debts | 170/4 | €20,321 | €16,831 | -€3,490 | -17.2% |
| Amounts payable within one year | 42/48 | €4,945 | €6,378 | +€1,433 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €3,427 | €3,490 | +€63 | +1.8% |
| Trade debts | 44 | €381 | €2,400 | +€2,019 | +530% |
| Suppliers | 440/4 | €381 | €2,400 | +€2,019 | +530% |
| Taxes, remuneration and social security | 45 | €1,137 | €488 | -€649 | -57.1% |
| Taxes | 450/3 | €1,137 | €488 | -€649 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,799 | €6,512 | -€287 | -4.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,962 | €11,724 | +€2,762 | +30.8% |
| Operating profit (loss) | 9901 | €1,775 | €4,812 | +€3,037 | +171% |
| Financial income | 75/76B | €1 | €156 | +€155 | +13,382% |
| Recurring financial income | 75 | €1 | €156 | +€155 | +13,382% |
| Financial charges | 65/66B | €537 | €477 | -€60 | -11.1% |
| Recurring financial charges | 65 | €537 | €477 | -€60 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €1,239 | €4,491 | +€3,251 | +262% |
| Profit (loss) for the period | 9904 | €1,239 | €4,491 | +€3,251 | +262% |
| Profit (loss) for the period to be appropriated | 9905 | €1,239 | €4,491 | +€3,251 | +262% |
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 21 October 2026 via checked.be.