BRUMALH: 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.
BRUMALH
Largest movements
- Receivables within one year +€46,827
up €46,827 (+119%), from €39,294 to €86,121
of which Trade receivables: +€41,972
- Cash +€1,605
up €1,605 (+20.7%), from €7,770 to €9,374
mainly Trade debts (+€44,082) and Net result for the year (+€12,567)
- Trade debts +€44,082
up €44,082 (+98.6%), from €44,709 to €88,791
- Profit (loss) carried forward +€12,567
up €12,567 (+35.6%), from -€35,325 to -€22,757
- Other debts -€7,482
down €7,482 (-37.8%), from €19,776 to €12,294
- Gross operating margin +€30,770
up €30,770, from -€16,190 to €14,580
- Other operating charges -€520
down €520 (-62.6%), from €831 to €311
- Taxes -€500
new in 2025: -€500
- Depreciation +€368
up €368 (+29.1%), from €1,264 to €1,632
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 | €49,661 | €97,671 | +€48,011 | +96.7% |
| Fixed assets | 21/28 | €2,427 | €2,034 | -€393 | -16.2% |
| Tangible fixed assets | 22/27 | €2,427 | €2,034 | -€393 | -16.2% |
| Plant, machinery and equipment | 23 | €88 | €1,239 | +€1,151 | +1,316% |
| Furniture and vehicles | 24 | €2,340 | €796 | -€1,544 | -66.0% |
| Current assets | 29/58 | €47,233 | €95,637 | +€48,404 | +102% |
| Amounts receivable within one year | 40/41 | €39,294 | €86,121 | +€46,827 | +119% |
| Trade receivables | 40 | €39,294 | €81,265 | +€41,972 | +107% |
| Other amounts receivable | 41 | - | €4,856 | +€4,856 | |
| Cash at bank and in hand | 54/58 | €7,770 | €9,374 | +€1,605 | +20.7% |
| Deferred charges and accrued income | 490/1 | €170 | €142 | -€28 | -16.6% |
| Total equity and liabilities | 10/49 | €49,661 | €97,671 | +€48,011 | +96.7% |
| Equity | 10/15 | -€21,265 | -€8,697 | +€12,567 | +59.1% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,325 | -€22,757 | +€12,567 | +35.6% |
| Amounts payable | 17/49 | €70,925 | €106,369 | +€35,444 | +50.0% |
| Amounts payable within one year | 42/48 | €70,925 | €106,369 | +€35,444 | +50.0% |
| Financial debts | 43 | €298 | €118 | -€180 | -60.3% |
| Credit institutions | 430/8 | €298 | €118 | -€180 | -60.3% |
| Trade debts | 44 | €44,709 | €88,791 | +€44,082 | +98.6% |
| Suppliers | 440/4 | €44,709 | €88,791 | +€44,082 | +98.6% |
| Advances received on contracts in progress | 46 | €5,082 | €5,082 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,060 | €84 | -€976 | -92.1% |
| Taxes | 450/3 | €1,060 | €84 | -€976 | -92.1% |
| Other amounts payable | 47/48 | €19,776 | €12,294 | -€7,482 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €1,632 | +€368 | +29.1% |
| Other operating charges | 640/8 | €831 | €311 | -€520 | -62.6% |
| Gross operating margin | 9900 | -€16,190 | €14,580 | +€30,770 | |
| Operating profit (loss) | 9901 | -€18,285 | €12,638 | +€30,922 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €638 | €570 | -€67 | -10.6% |
| Recurring financial charges | 65 | €638 | €570 | -€67 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,923 | €12,067 | +€30,990 | |
| Income taxes | 67/77 | - | -€500 | -€500 | |
| Profit (loss) for the period | 9904 | -€18,923 | €12,567 | +€31,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,923 | €12,567 | +€31,490 |
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.