BrM Service: 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 Service
Largest movements
- Tangible fixed assets -€2,910
down €2,910 (-64.3%), from €4,529 to €1,619
of which Furniture and vehicles: -€1,729
- Cash +€2,829
up €2,829 (+364%), from €778 to €3,608
mainly Depreciation (+€3,503) and Receivables within one year (+€1,597)
- Receivables within one year -€1,597
down €1,597 (-65.8%), from €2,426 to €830
of which Trade receivables: -€1,072
- Formation expenses -€202
down €202 (-37.4%), from €541 to €339
- Deferred charges and accrued income -€137
down €137 (-13.3%), from €1,027 to €890
- Debts after one year -€1,200
down €1,200 (-26.7%), from €4,500 to €3,300
- Profit (loss) carried forward -€1,128
down €1,128 (-36.5%), from €3,092 to €1,964
- Accrued charges and deferred income +€189
up €189 (+102%), from €186 to €374
- Trade debts +€183
up €183 (+45.8%), from €400 to €584
- Gross operating margin -€2,430
down €2,430 (-42.8%), from €5,682 to €3,251
- Taxes -€187
down €187 (-67.8%), from €275 to €89
- Financial charges +€118
up €118 (+147%), from €80 to €197
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 | €9,301 | €7,285 | -€2,016 | -21.7% |
| Formation expenses | 20 | €541 | €339 | -€202 | -37.4% |
| Fixed assets | 21/28 | €4,529 | €1,619 | -€2,910 | -64.3% |
| Tangible fixed assets | 22/27 | €4,529 | €1,619 | -€2,910 | -64.3% |
| Plant, machinery and equipment | 23 | €1,999 | €819 | -€1,181 | -59.1% |
| Furniture and vehicles | 24 | €2,530 | €800 | -€1,729 | -68.4% |
| Current assets | 29/58 | €4,231 | €5,327 | +€1,096 | +25.9% |
| Amounts receivable within one year | 40/41 | €2,426 | €830 | -€1,597 | -65.8% |
| Trade receivables | 40 | €1,901 | €830 | -€1,072 | -56.4% |
| Other amounts receivable | 41 | €525 | - | -€525 | |
| Cash at bank and in hand | 54/58 | €778 | €3,608 | +€2,829 | +364% |
| Deferred charges and accrued income | 490/1 | €1,027 | €890 | -€137 | -13.3% |
| Total equity and liabilities | 10/49 | €9,301 | €7,285 | -€2,016 | -21.7% |
| Equity | 10/15 | €3,592 | €2,464 | -€1,128 | -31.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,092 | €1,964 | -€1,128 | -36.5% |
| Amounts payable | 17/49 | €5,708 | €4,820 | -€888 | -15.6% |
| Amounts payable after more than one year | 17 | €4,500 | €3,300 | -€1,200 | -26.7% |
| Financial debts | 170/4 | €4,500 | €3,300 | -€1,200 | -26.7% |
| Amounts payable within one year | 42/48 | €1,023 | €1,146 | +€123 | +12.1% |
| Trade debts | 44 | €400 | €584 | +€183 | +45.8% |
| Suppliers | 440/4 | €400 | €584 | +€183 | +45.8% |
| Taxes, remuneration and social security | 45 | €618 | €544 | -€74 | -11.9% |
| Taxes | 450/3 | €618 | €544 | -€74 | -11.9% |
| Other amounts payable | 47/48 | €4 | €18 | +€14 | +305% |
| Accrued charges and deferred income | 492/3 | €186 | €374 | +€189 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,550 | €3,503 | -€47 | -1.3% |
| Other operating charges | 640/8 | €573 | €591 | +€18 | +3.1% |
| Gross operating margin | 9900 | €5,682 | €3,251 | -€2,430 | -42.8% |
| Operating profit (loss) | 9901 | €1,559 | -€842 | -€2,401 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €80 | €197 | +€118 | +147% |
| Recurring financial charges | 65 | €80 | €197 | +€118 | +147% |
| Profit (loss) for the period before taxes | 9903 | €1,485 | -€1,039 | -€2,525 | |
| Income taxes | 67/77 | €275 | €89 | -€187 | -67.8% |
| Profit (loss) for the period | 9904 | €1,210 | -€1,128 | -€2,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,210 | -€1,128 | -€2,338 |
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 16 October 2026 via checked.be.