BRM ASSURANCES ET SERVICES: 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.
BRM ASSURANCES ET SERVICES
Largest movements
- Cash -€78,450
down €78,450 (-66.7%), from €117,569 to €39,120
mainly Contributions, distributions and other (-€85,000) and Receivables within one year (-€26,313)
- Receivables within one year +€26,313
up €26,313 (+261%), from €10,091 to €36,404
of which Other amounts receivable: +€22,317
- Intangible fixed assets -€13,289
down €13,289 (-30.3%), from €43,914 to €30,626
- Tangible fixed assets +€3,657
new in 2025: €3,657
of which Plant, machinery and equipment: +€1,964
- Reserves -€33,287
down €33,287 (-83.6%), from €39,817 to €6,530
- Other debts -€15,000
down €15,000 (-15.0%), from €100,000 to €85,000
- Tax, wage and social debts -€12,024
down €12,024 (-58.4%), from €20,582 to €8,558
of which Taxes: -€18,985
- Current portion of long-term debt -€4,392
down €4,392 (-52.0%), from €8,452 to €4,061
- Staff costs +€27,718
new in 2025: €27,718
- Gross operating margin +€11,481
up €11,481 (+11.8%), from €97,412 to €108,892
- Taxes -€3,093
down €3,093 (-16.8%), from €18,413 to €15,320
- Financial income +€1,895
new in 2025: €1,895
- Other operating charges +€1,148
up €1,148 (+242%), from €474 to €1,622
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 | €172,818 | €109,884 | -€62,934 | -36.4% |
| Fixed assets | 21/28 | €43,914 | €34,283 | -€9,631 | -21.9% |
| Intangible fixed assets | 21 | €43,914 | €30,626 | -€13,289 | -30.3% |
| Tangible fixed assets | 22/27 | - | €3,657 | +€3,657 | |
| Plant, machinery and equipment | 23 | - | €1,964 | +€1,964 | |
| Furniture and vehicles | 24 | - | €1,694 | +€1,694 | |
| Current assets | 29/58 | €128,904 | €75,601 | -€53,302 | -41.4% |
| Amounts receivable within one year | 40/41 | €10,091 | €36,404 | +€26,313 | +261% |
| Trade receivables | 40 | €65 | €4,062 | +€3,996 | +6,120% |
| Other amounts receivable | 41 | €10,026 | €32,342 | +€22,317 | +223% |
| Cash at bank and in hand | 54/58 | €117,569 | €39,120 | -€78,450 | -66.7% |
| Deferred charges and accrued income | 490/1 | €1,243 | €77 | -€1,166 | -93.8% |
| Total equity and liabilities | 10/49 | €172,818 | €109,884 | -€62,934 | -36.4% |
| Equity | 10/15 | €42,817 | €9,530 | -€33,287 | -77.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,817 | €6,530 | -€33,287 | -83.6% |
| Distributable reserves | 133 | €39,817 | €6,530 | -€33,287 | -83.6% |
| Amounts payable | 17/49 | €130,001 | €100,355 | -€29,646 | -22.8% |
| Amounts payable within one year | 42/48 | €130,001 | €100,355 | -€29,646 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €8,452 | €4,061 | -€4,392 | -52.0% |
| Financial debts | 43 | - | €66 | +€66 | |
| Credit institutions | 430/8 | - | €66 | +€66 | |
| Trade debts | 44 | €967 | €2,669 | +€1,702 | +176% |
| Suppliers | 440/4 | €967 | €2,669 | +€1,702 | +176% |
| Taxes, remuneration and social security | 45 | €20,582 | €8,558 | -€12,024 | -58.4% |
| Taxes | 450/3 | €20,582 | €1,597 | -€18,985 | -92.2% |
| Remuneration and social security | 454/9 | - | €6,961 | +€6,961 | |
| Other amounts payable | 47/48 | €100,000 | €85,000 | -€15,000 | -15.0% |
| Remuneration, social security and pensions | 62 | - | €27,718 | +€27,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,289 | €13,676 | +€387 | +2.9% |
| Other operating charges | 640/8 | €474 | €1,622 | +€1,148 | +242% |
| Gross operating margin | 9900 | €97,412 | €108,892 | +€11,481 | +11.8% |
| Operating profit (loss) | 9901 | €83,649 | €65,876 | -€17,773 | -21.2% |
| Financial income | 75/76B | - | €1,895 | +€1,895 | |
| Recurring financial income | 75 | - | €1,895 | +€1,895 | |
| Financial charges | 65/66B | €625 | €738 | +€113 | +18.1% |
| Recurring financial charges | 65 | €625 | €738 | +€113 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €83,024 | €67,033 | -€15,991 | -19.3% |
| Income taxes | 67/77 | €18,413 | €15,320 | -€3,093 | -16.8% |
| Profit (loss) for the period | 9904 | €64,611 | €51,713 | -€12,898 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,611 | €51,713 | -€12,898 | -20.0% |
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 27 October 2026 via checked.be.