BRIMOU: 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.
What changed
BRIMOU
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€90,368
2024 · €37,056+€53,312
Equity
€889,538
2024 · €799,170+€90,368
Cash
€39,739
2024 · €53,397-€13,659
Balance sheet total
€2.4m
2024 · €2.4m+€52,239
Largest movements
Assets
- Stocks and contracts +€115,547
up €115,547 (+6.1%), from €1.9m to €2.0m
- Receivables within one year -€34,906
down €34,906 (-69.4%), from €50,326 to €15,421
of which Trade receivables: -€30,731
Equity and liabilities
- Profit (loss) carried forward +€90,368
up €90,368 (+13.1%), from €690,096 to €780,465
- Trade debts -€36,664
down €36,664 (-11.0%), from €333,301 to €296,637
- Other debts -€32,226
down €32,226 (-3.0%), from €1.1m to €1.1m
Income statement
- Staff costs -€141,937
down €141,937 (-18.6%), from €761,980 to €620,043
- Gross operating margin -€111,885
down €111,885 (-10.7%), from €1.1m to €938,424
- Taxes +€21,748
up €21,748 (+169.6%), from €12,825 to €34,574
- Financial charges -€21,064
down €21,064 (-30.8%), from €68,325 to €47,261
of which Financial charges: -€20,964
- Write-downs -€10,767
down €10,767 (-99.2%), from €10,850 to €83
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.
Result 2024
€37,056
Gross operating margin
-€111,885
Staff costs
+€141,937
Depreciation
+€3,556
Write-downs
+€10,767
Other operating charges
+€10,742
Financial income
-€1,121
Financial charges
+€21,064
Taxes
-€21,748
Result 2025
€90,368
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.
From operations
+€60,574
Investment
-€102,692
Financing
+€28,460
Cash 2024
€53,397
From operations (derived)
+€60,574
Net result for the year
+€90,368
Depreciation
+€116,517
Stocks and contracts
-€115,547
Receivables within one year
+€34,906
Deferred charges and accrued income
+€919
Trade debts
-€36,664
Tax, wage and social debts
+€5,377
Advances received
-€4,957
Other debts
-€32,226
Accrued charges and deferred income
+€1,880
Investment (derived)
-€102,692
Investment in fixed assets (net)
-€102,692
Financing
+€28,460
Debts after one year
+€20,548
Current portion of long-term debt
+€7,911
Cash 2025
€39,739
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,360,369 | €2,412,608 | +€52,239 | +2.2% |
| Fixed assets | 21/28 | €349,634 | €335,809 | -€13,825 | -4.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €349,634 | €335,809 | -€13,825 | -4.0% |
| Land and buildings | 22 | €131,918 | €124,808 | -€7,109 | -5.4% |
| Plant, machinery and equipment | 23 | €115,586 | €67,462 | -€48,124 | -41.6% |
| Furniture and vehicles | 24 | €8,797 | €6,284 | -€2,513 | -28.6% |
| Leasing and similar rights | 25 | €10,589 | €42,451 | +€31,863 | +300.9% |
| Other tangible fixed assets | 26 | €82,745 | €94,803 | +€12,058 | +14.6% |
| Current assets | 29/58 | €2,010,735 | €2,076,799 | +€66,064 | +3.3% |
| Stocks and contracts in progress | 3 | €1,882,974 | €1,998,521 | +€115,547 | +6.1% |
| Stocks | 30/36 | €1,882,974 | €1,998,521 | +€115,547 | +6.1% |
| Amounts receivable within one year | 40/41 | €50,326 | €15,421 | -€34,906 | -69.4% |
| Trade receivables | 40 | €46,152 | €15,421 | -€30,731 | -66.6% |
| Other amounts receivable | 41 | €4,175 | - | -€4,175 | |
| Cash at bank and in hand | 54/58 | €53,397 | €39,739 | -€13,659 | -25.6% |
| Deferred charges and accrued income | 490/1 | €24,037 | €23,119 | -€919 | -3.8% |
| Total equity and liabilities | 10/49 | €2,360,369 | €2,412,608 | +€52,239 | +2.2% |
| Equity | 10/15 | €799,170 | €889,538 | +€90,368 | +11.3% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €9,916 | €9,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €690,096 | €780,465 | +€90,368 | +13.1% |
| Amounts payable | 17/49 | €1,561,199 | €1,523,070 | -€38,130 | -2.4% |
| Amounts payable after more than one year | 17 | €1,421 | €21,969 | +€20,548 | +1446.0% |
| Financial debts | 170/4 | €1,421 | €21,969 | +€20,548 | +1446.0% |
| Amounts payable within one year | 42/48 | €1,545,207 | €1,484,649 | -€60,558 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €5,548 | €13,459 | +€7,911 | +142.6% |
| Trade debts | 44 | €333,301 | €296,637 | -€36,664 | -11.0% |
| Suppliers | 440/4 | €333,301 | €296,637 | -€36,664 | -11.0% |
| Advances received on contracts in progress | 46 | €9,035 | €4,078 | -€4,957 | -54.9% |
| Taxes, remuneration and social security | 45 | €109,885 | €115,262 | +€5,377 | +4.9% |
| Taxes | 450/3 | €2,802 | €23,141 | +€20,340 | +726.0% |
| Remuneration and social security | 454/9 | €107,083 | €92,120 | -€14,963 | -14.0% |
| Other amounts payable | 47/48 | €1,087,439 | €1,055,213 | -€32,226 | -3.0% |
| Accrued charges and deferred income | 492/3 | €14,571 | €16,451 | +€1,880 | +12.9% |
| Remuneration, social security and pensions | 62 | €761,980 | €620,043 | -€141,937 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,073 | €116,517 | -€3,556 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,850 | €83 | -€10,767 | -99.2% |
| Other operating charges | 640/8 | €94,671 | €83,928 | -€10,742 | -11.3% |
| Gross operating margin | 9900 | €1,050,310 | €938,424 | -€111,885 | -10.7% |
| Operating profit (loss) | 9901 | €62,736 | €117,853 | +€55,117 | +87.9% |
| Financial income | 75/76B | €55,471 | €54,350 | -€1,121 | -2.0% |
| Recurring financial income | 75 | €55,471 | €52,335 | -€3,136 | -5.7% |
| Non-recurring financial income | 76B | - | €2,015 | +€2,015 | |
| Financial charges | 65/66B | €68,325 | €47,261 | -€21,064 | -30.8% |
| Recurring financial charges | 65 | €68,225 | €47,261 | -€20,964 | -30.7% |
| Non-recurring financial charges | 66B | €100 | - | -€100 | |
| Profit (loss) for the period before taxes | 9903 | €49,882 | €124,942 | +€75,060 | +150.5% |
| Income taxes | 67/77 | €12,825 | €34,574 | +€21,748 | +169.6% |
| Profit (loss) for the period | 9904 | €37,056 | €90,368 | +€53,312 | +143.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,056 | €90,368 | +€53,312 | +143.9% |
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 10 October 2026 via checked.be.