BRUMACOM: 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.
BRUMACOM
Largest movements
- Cash +€30,364
up €30,364 (+2038.9%), from €1,489 to €31,854
mainly Trade debts (+€82,613) and Receivables within one year (+€22,080)
- Receivables within one year -€22,080
down €22,080 (-21.6%), from €102,234 to €80,154
of which Other amounts receivable: -€18,730
- Other debts -€83,539
down €83,539 (-10.0%), from €835,085 to €751,546
- Trade debts +€82,613
up €82,613 (+43.6%), from €189,612 to €272,225
- Short-term financial debts -€26,748
down €26,748 (-87.2%), from €30,678 to €3,931
- Gross operating margin -€22,256
down €22,256 (-24.0%), from €92,795 to €70,540
- Financial charges +€20,013
up €20,013 (+81.7%), from €24,494 to €44,507
- Other operating charges -€12,823
down €12,823 (-63.7%), from €20,117 to €7,294
- Taxes -€2,196
down €2,196 (-24.9%), from €8,814 to €6,618
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 | €2,092,241 | €2,089,070 | -€3,171 | -0.2% |
| Fixed assets | 21/28 | €1,988,518 | €1,976,898 | -€11,620 | -0.6% |
| Tangible fixed assets | 22/27 | €432,518 | €420,898 | -€11,620 | -2.7% |
| Land and buildings | 22 | €430,337 | €418,910 | -€11,426 | -2.7% |
| Plant, machinery and equipment | 23 | €2,181 | €1,988 | -€194 | -8.9% |
| Financial fixed assets | 28 | €1,556,000 | €1,556,000 | = | 0.0% |
| Current assets | 29/58 | €103,723 | €112,172 | +€8,449 | +8.1% |
| Amounts receivable within one year | 40/41 | €102,234 | €80,154 | -€22,080 | -21.6% |
| Trade receivables | 40 | €10,137 | €6,787 | -€3,350 | -33.0% |
| Other amounts receivable | 41 | €92,097 | €73,367 | -€18,730 | -20.3% |
| Cash at bank and in hand | 54/58 | €1,489 | €31,854 | +€30,364 | +2038.9% |
| Deferred charges and accrued income | 490/1 | - | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €2,092,241 | €2,089,070 | -€3,171 | -0.2% |
| Equity | 10/15 | €347,301 | €347,801 | +€501 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €341,101 | €341,601 | +€501 | +0.1% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,960 | €1,960 | = | 0.0% |
| Distributable reserves | 133 | €339,141 | €339,641 | +€501 | +0.1% |
| Amounts payable | 17/49 | €1,744,941 | €1,741,269 | -€3,672 | -0.2% |
| Amounts payable after more than one year | 17 | €536,021 | €541,901 | +€5,880 | +1.1% |
| Financial debts | 170/4 | €536,021 | €541,901 | +€5,880 | +1.1% |
| Amounts payable within one year | 42/48 | €1,207,738 | €1,199,368 | -€8,370 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €150,877 | €167,005 | +€16,127 | +10.7% |
| Financial debts | 43 | €30,678 | €3,931 | -€26,748 | -87.2% |
| Credit institutions | 430/8 | €30,678 | €3,931 | -€26,748 | -87.2% |
| Trade debts | 44 | €189,612 | €272,225 | +€82,613 | +43.6% |
| Suppliers | 440/4 | €189,612 | €272,225 | +€82,613 | +43.6% |
| Taxes, remuneration and social security | 45 | €1,485 | €4,661 | +€3,176 | +213.8% |
| Taxes | 450/3 | €1,485 | €4,661 | +€3,176 | +213.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €835,085 | €751,546 | -€83,539 | -10.0% |
| Accrued charges and deferred income | 492/3 | €1,182 | €0 | -€1,182 | -100.0% |
| Remuneration, social security and pensions | 62 | €374 | €0 | -€374 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,620 | €11,620 | = | 0.0% |
| Other operating charges | 640/8 | €20,117 | €7,294 | -€12,823 | -63.7% |
| Non-recurring operating charges | 66A | €4,531 | €0 | -€4,531 | -100.0% |
| Gross operating margin | 9900 | €92,795 | €70,540 | -€22,256 | -24.0% |
| Operating profit (loss) | 9901 | €56,153 | €51,626 | -€4,527 | -8.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €24,494 | €44,507 | +€20,013 | +81.7% |
| Recurring financial charges | 65 | €24,494 | €44,507 | +€20,013 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €31,659 | €7,119 | -€24,540 | -77.5% |
| Income taxes | 67/77 | €8,814 | €6,618 | -€2,196 | -24.9% |
| Profit (loss) for the period | 9904 | €22,844 | €501 | -€22,344 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,844 | €501 | -€22,344 | -97.8% |
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 12 October 2026 via checked.be.