BRUMA S.D.: 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 S.D.
Largest movements
- Receivables within one year -€19,405
down €19,405 (-26.8%), from €72,461 to €53,055
of which Other amounts receivable: -€23,590
- Cash -€1,220
down €1,220 (-35.7%), from €3,418 to €2,198
mainly Net result for the year (-€22,940) and Tax, wage and social debts (-€6,683)
- Tangible fixed assets -€1,046
down €1,046 (-13.9%), from €7,502 to €6,456
of which Furniture and vehicles: -€2,689
- Profit (loss) carried forward -€22,940
down €22,940 (-48.9%), from €46,953 to €24,013
- Trade debts +€7,950
up €7,950 (+39.0%), from €20,386 to €28,336
- Tax, wage and social debts -€6,683
down €6,683 (-43.7%), from €15,310 to €8,627
- Gross operating margin -€53,051
down €53,051, from €43,095 to -€9,957
- Purchases and services +€27,282
up €27,282 (+15.0%), from €181,831 to €209,113
- Turnover -€25,370
down €25,370 (-11.3%), from €224,526 to €199,156
- Taxes -€6,717
no longer reported in 2025 (was €6,717)
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 | €91,259 | €69,565 | -€21,694 | -23.8% |
| Formation expenses | 20 | €1,230 | €820 | -€410 | -33.3% |
| Fixed assets | 21/28 | €13,525 | €11,936 | -€1,589 | -11.8% |
| Intangible fixed assets | 21 | €4,344 | €3,801 | -€543 | -12.5% |
| Tangible fixed assets | 22/27 | €7,502 | €6,456 | -€1,046 | -13.9% |
| Plant, machinery and equipment | 23 | €295 | €1,938 | +€1,643 | +557% |
| Furniture and vehicles | 24 | €7,207 | €4,518 | -€2,689 | -37.3% |
| Financial fixed assets | 28 | €1,679 | €1,679 | = | 0.0% |
| Current assets | 29/58 | €76,504 | €56,809 | -€19,694 | -25.7% |
| Stocks and contracts in progress | 3 | €625 | €850 | +€225 | +36.0% |
| Stocks | 30/36 | €625 | €850 | +€225 | +36.0% |
| Amounts receivable within one year | 40/41 | €72,461 | €53,055 | -€19,405 | -26.8% |
| Trade receivables | 40 | €29,181 | €33,365 | +€4,185 | +14.3% |
| Other amounts receivable | 41 | €43,280 | €19,690 | -€23,590 | -54.5% |
| Cash at bank and in hand | 54/58 | €3,418 | €2,198 | -€1,220 | -35.7% |
| Deferred charges and accrued income | 490/1 | - | €706 | +€706 | |
| Total equity and liabilities | 10/49 | €91,259 | €69,565 | -€21,694 | -23.8% |
| Equity | 10/15 | €53,953 | €31,013 | -€22,940 | -42.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,953 | €24,013 | -€22,940 | -48.9% |
| Amounts payable | 17/49 | €37,305 | €38,552 | +€1,246 | +3.3% |
| Amounts payable within one year | 42/48 | €37,305 | €38,552 | +€1,246 | +3.3% |
| Trade debts | 44 | €20,386 | €28,336 | +€7,950 | +39.0% |
| Suppliers | 440/4 | €20,386 | €28,336 | +€7,950 | +39.0% |
| Taxes, remuneration and social security | 45 | €15,310 | €8,627 | -€6,683 | -43.7% |
| Taxes | 450/3 | €15,310 | €8,627 | -€6,683 | -43.7% |
| Other amounts payable | 47/48 | €1,609 | €1,589 | -€20 | -1.3% |
| Turnover | 70 | €224,526 | €199,156 | -€25,370 | -11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €181,831 | €209,113 | +€27,282 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,298 | €4,558 | +€1,261 | +38.2% |
| Other operating charges | 640/8 | €5,695 | €6,527 | +€832 | +14.6% |
| Non-recurring operating charges | 66A | €1,101 | - | -€1,101 | |
| Gross operating margin | 9900 | €43,095 | -€9,957 | -€53,051 | |
| Operating profit (loss) | 9901 | €33,001 | -€21,042 | -€54,044 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €631 | €1,898 | +€1,267 | +201% |
| Recurring financial charges | 65 | €631 | €1,898 | +€1,267 | +201% |
| Profit (loss) for the period before taxes | 9903 | €32,371 | -€22,940 | -€55,311 | |
| Income taxes | 67/77 | €6,717 | - | -€6,717 | |
| Profit (loss) for the period | 9904 | €25,654 | -€22,940 | -€48,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,654 | -€22,940 | -€48,594 |
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 25 October 2026 via checked.be.