BRUMACO: 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.
BRUMACO
Largest movements
- Tangible fixed assets -€23,691
down €23,691 (-8.2%), from €288,109 to €264,418
- Profit (loss) carried forward -€42,276
down €42,276 (-29.0%), from -€146,027 to -€188,303
- Other debts +€18,212
up €18,212 (+6.8%), from €268,776 to €286,988
- Other operating charges +€13,117
up €13,117 (+670%), from €1,958 to €15,075
- Gross operating margin +€352
up €352 (+9.2%), from -€3,823 to -€3,471
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €974,456 | €949,948 | -€24,508 | -2.5% |
| Fixed assets | 21/28 | €785,709 | €762,018 | -€23,691 | -3.0% |
| Tangible fixed assets | 22/27 | €288,109 | €264,418 | -€23,691 | -8.2% |
| Land and buildings | 22 | €288,109 | €264,418 | -€23,691 | -8.2% |
| Financial fixed assets | 28 | €497,600 | €497,600 | = | 0.0% |
| Current assets | 29/58 | €188,747 | €187,930 | -€817 | -0.4% |
| Amounts receivable within one year | 40/41 | €188,665 | €187,879 | -€786 | -0.4% |
| Other amounts receivable | 41 | €188,665 | €187,879 | -€786 | -0.4% |
| Cash at bank and in hand | 54/58 | €82 | €51 | -€31 | -37.8% |
| Total equity and liabilities | 10/49 | €974,456 | €949,948 | -€24,508 | -2.5% |
| Equity | 10/15 | €693,343 | €651,066 | -€42,277 | -6.1% |
| Contributions | 10/11 | €558,074 | €558,073 | -€1 | 0.0% |
| Capital | 10 | €558,074 | €558,073 | -€1 | 0.0% |
| Issued capital | 100 | €558,074 | €558,073 | -€1 | 0.0% |
| Reserves | 13 | €281,296 | €281,296 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,262 | €15,262 | = | 0.0% |
| Legal reserve | 130 | €15,262 | €15,262 | = | 0.0% |
| Distributable reserves | 133 | €266,034 | €266,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,027 | -€188,303 | -€42,276 | -29.0% |
| Amounts payable | 17/49 | €281,113 | €298,882 | +€17,769 | +6.3% |
| Amounts payable within one year | 42/48 | €280,653 | €297,722 | +€17,069 | +6.1% |
| Trade debts | 44 | €11,877 | €10,734 | -€1,143 | -9.6% |
| Suppliers | 440/4 | €11,877 | €10,734 | -€1,143 | -9.6% |
| Other amounts payable | 47/48 | €268,776 | €286,988 | +€18,212 | +6.8% |
| Accrued charges and deferred income | 492/3 | €460 | €1,160 | +€700 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,691 | €23,691 | = | 0.0% |
| Other operating charges | 640/8 | €1,958 | €15,075 | +€13,117 | +670% |
| Gross operating margin | 9900 | -€3,823 | -€3,471 | +€352 | +9.2% |
| Operating profit (loss) | 9901 | -€29,472 | -€42,237 | -€12,765 | -43.3% |
| Financial charges | 65/66B | €34 | €39 | +€5 | +14.7% |
| Recurring financial charges | 65 | €34 | €39 | +€5 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,506 | -€42,276 | -€12,770 | -43.3% |
| Profit (loss) for the period | 9904 | -€29,506 | -€42,276 | -€12,770 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,506 | -€42,276 | -€12,770 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.