Bruma Diffusion: what changed
Two fiscal 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 Diffusion
Largest movements
- Tangible fixed assets -€41,618
down €41,618 (-8.7%), from €477,105 to €435,487
- Cash -€20,613
down €20,613 (-31.8%), from €64,922 to €44,309
mainly Net result for the year (-€59,141) and Trade debts (-€8,546)
- Profit (loss) carried forward -€59,141
down €59,141 (-37.4%), from -€158,203 to -€217,344
- Trade debts -€8,546
down €8,546 (-86.0%), from €9,933 to €1,387
- Other operating charges +€11,821
up €11,821 (+84.4%), from €14,013 to €25,834
- Financial charges -€3,746
down €3,746 (-91.2%), from €4,107 to €361
of which Non-recurring financial charges: -€3,688
- Gross operating margin +€2,237
up €2,237 (+29.8%), from -€7,502 to -€5,265
- Depreciation +€97
up €97 (+0.4%), from €27,584 to €27,681
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €628,006 | €557,966 | -€70,040 | -11.2% |
| Fixed assets | 21/28 | €551,354 | €509,736 | -€41,618 | -7.5% |
| Tangible fixed assets | 22/27 | €477,105 | €435,487 | -€41,618 | -8.7% |
| Land and buildings | 22 | €216,461 | €202,851 | -€13,610 | -6.3% |
| Plant, machinery and equipment | 23 | €32,472 | €24,069 | -€8,403 | -25.9% |
| Furniture and vehicles | 24 | €228,172 | €208,567 | -€19,605 | -8.6% |
| Financial fixed assets | 28 | €74,249 | €74,249 | = | 0.0% |
| Current assets | 29/58 | €76,652 | €48,230 | -€28,422 | -37.1% |
| Amounts receivable within one year | 40/41 | €1,749 | - | -€1,749 | |
| Trade receivables | 40 | €1,749 | - | -€1,749 | |
| Cash at bank and in hand | 54/58 | €64,922 | €44,309 | -€20,613 | -31.8% |
| Deferred charges and accrued income | 490/1 | €9,981 | €3,921 | -€6,060 | -60.7% |
| Total equity and liabilities | 10/49 | €628,006 | €557,966 | -€70,040 | -11.2% |
| Equity | 10/15 | €615,171 | €556,030 | -€59,141 | -9.6% |
| Contributions | 10/11 | €700,614 | €700,614 | = | 0.0% |
| Capital | 10 | €700,614 | €700,614 | = | 0.0% |
| Issued capital | 100 | €700,614 | €700,614 | = | 0.0% |
| Reserves | 13 | €72,760 | €72,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,061 | €70,061 | = | 0.0% |
| Legal reserve | 130 | €70,061 | €70,061 | = | 0.0% |
| Distributable reserves | 133 | €2,699 | €2,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,203 | -€217,344 | -€59,141 | -37.4% |
| Amounts payable | 17/49 | €12,835 | €1,936 | -€10,899 | -84.9% |
| Amounts payable within one year | 42/48 | €12,776 | €1,430 | -€11,346 | -88.8% |
| Trade debts | 44 | €9,933 | €1,387 | -€8,546 | -86.0% |
| Suppliers | 440/4 | €9,933 | €1,387 | -€8,546 | -86.0% |
| Other amounts payable | 47/48 | €2,843 | €43 | -€2,800 | -98.5% |
| Accrued charges and deferred income | 492/3 | €59 | €506 | +€447 | +757.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,584 | €27,681 | +€97 | +0.4% |
| Other operating charges | 640/8 | €14,013 | €25,834 | +€11,821 | +84.4% |
| Gross operating margin | 9900 | -€7,502 | -€5,265 | +€2,237 | +29.8% |
| Operating profit (loss) | 9901 | -€49,099 | -€58,780 | -€9,681 | -19.7% |
| Financial charges | 65/66B | €4,107 | €361 | -€3,746 | -91.2% |
| Recurring financial charges | 65 | €419 | €361 | -€58 | -13.8% |
| Non-recurring financial charges | 66B | €3,688 | - | -€3,688 | |
| Profit (loss) for the period before taxes | 9903 | -€53,206 | -€59,141 | -€5,935 | -11.2% |
| Profit (loss) for the period | 9904 | -€53,206 | -€59,141 | -€5,935 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,206 | -€59,141 | -€5,935 | -11.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.