Bruma Consulting: 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.
Bruma Consulting
Largest movements
- Tangible fixed assets -€149,998
down €149,998 (-98.1%), from €152,876 to €2,877
of which Land and buildings: -€150,099
- Cash +€47,345
up €47,345 (+207%), from €22,920 to €70,265
mainly Investment in fixed assets (net) (+€148,402) and Net result for the year (+€82,466)
- Receivables within one year +€16,438
up €16,438 (+87.2%), from €18,848 to €35,285
of which Trade receivables: +€14,103
- Debts after one year -€50,888
no longer reported in 2025 (was €50,888)
- Current portion of long-term debt -€18,523
no longer reported in 2025 (was €18,523)
- Other debts -€13,678
down €13,678 (-14.9%), from €91,935 to €78,257
- Tax, wage and social debts -€3,772
down €3,772 (-27.7%), from €13,616 to €9,844
- Gross operating margin +€73,960
up €73,960 (+150%), from €49,346 to €123,306
- Taxes +€14,049
up €14,049 (+188%), from €7,464 to €21,514
- Other operating charges +€11,873
up €11,873 (+902%), from €1,317 to €13,190
- Depreciation -€5,843
down €5,843 (-78.5%), from €7,440 to €1,596
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 | €194,643 | €109,512 | -€85,131 | -43.7% |
| Fixed assets | 21/28 | €152,876 | €2,877 | -€149,998 | -98.1% |
| Tangible fixed assets | 22/27 | €152,876 | €2,877 | -€149,998 | -98.1% |
| Land and buildings | 22 | €150,099 | - | -€150,099 | |
| Plant, machinery and equipment | 23 | €2,144 | €1,510 | -€634 | -29.6% |
| Furniture and vehicles | 24 | €633 | €1,368 | +€735 | +116% |
| Current assets | 29/58 | €41,768 | €106,635 | +€64,867 | +155% |
| Amounts receivable within one year | 40/41 | €18,848 | €35,285 | +€16,438 | +87.2% |
| Trade receivables | 40 | €17,696 | €31,799 | +€14,103 | +79.7% |
| Other amounts receivable | 41 | €1,151 | €3,486 | +€2,335 | +203% |
| Cash at bank and in hand | 54/58 | €22,920 | €70,265 | +€47,345 | +207% |
| Deferred charges and accrued income | 490/1 | - | €1,084 | +€1,084 | |
| Total equity and liabilities | 10/49 | €194,643 | €109,512 | -€85,131 | -43.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €176,043 | €90,912 | -€85,131 | -48.4% |
| Amounts payable after more than one year | 17 | €50,888 | - | -€50,888 | |
| Financial debts | 170/4 | €50,888 | - | -€50,888 | |
| Amounts payable within one year | 42/48 | €125,155 | €90,912 | -€34,243 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €18,523 | - | -€18,523 | |
| Trade debts | 44 | €1,081 | €2,811 | +€1,730 | +160% |
| Suppliers | 440/4 | €1,081 | €2,811 | +€1,730 | +160% |
| Taxes, remuneration and social security | 45 | €13,616 | €9,844 | -€3,772 | -27.7% |
| Taxes | 450/3 | €13,616 | €9,844 | -€3,772 | -27.7% |
| Other amounts payable | 47/48 | €91,935 | €78,257 | -€13,678 | -14.9% |
| Non-recurring operating income | 76A | - | €112,380 | +€112,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,440 | €1,596 | -€5,843 | -78.5% |
| Other operating charges | 640/8 | €1,317 | €13,190 | +€11,873 | +902% |
| Non-recurring operating charges | 66A | €498 | - | -€498 | |
| Gross operating margin | 9900 | €49,346 | €123,306 | +€73,960 | +150% |
| Operating profit (loss) | 9901 | €40,091 | €108,520 | +€68,429 | +171% |
| Financial charges | 65/66B | €4,715 | €4,540 | -€175 | -3.7% |
| Recurring financial charges | 65 | €4,715 | €4,540 | -€175 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €35,376 | €103,980 | +€68,604 | +194% |
| Income taxes | 67/77 | €7,464 | €21,514 | +€14,049 | +188% |
| Profit (loss) for the period | 9904 | €27,912 | €82,466 | +€54,554 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €27,912 | €82,466 | +€54,554 | +195% |
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 19 October 2026 via checked.be.