BRUMALU: 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.
BRUMALU
Largest movements
- Tangible fixed assets -€46,547
down €46,547 (-3.2%), from €1.5m to €1.4m
- Debts after one year -€90,587
down €90,587 (-9.2%), from €985,301 to €894,713
- Profit (loss) carried forward +€53,968
up €53,968 (+55.7%), from €96,942 to €150,910
- Gross operating margin +€7,158
up €7,158 (+4.5%), from €157,928 to €165,085
- Financial charges +€6,954
up €6,954 (+27.0%), from €25,778 to €32,733
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 | €1,479,968 | €1,441,700 | -€38,269 | -2.6% |
| Fixed assets | 21/28 | €1,463,254 | €1,416,707 | -€46,547 | -3.2% |
| Tangible fixed assets | 22/27 | €1,463,254 | €1,416,707 | -€46,547 | -3.2% |
| Land and buildings | 22 | €1,463,254 | €1,416,707 | -€46,547 | -3.2% |
| Current assets | 29/58 | €16,715 | €24,992 | +€8,278 | +49.5% |
| Amounts receivable within one year | 40/41 | €1,957 | €3,967 | +€2,011 | +103% |
| Other amounts receivable | 41 | €1,957 | €3,967 | +€2,011 | +103% |
| Cash at bank and in hand | 54/58 | €12,837 | €19,077 | +€6,240 | +48.6% |
| Deferred charges and accrued income | 490/1 | €1,921 | €1,948 | +€27 | +1.4% |
| Total equity and liabilities | 10/49 | €1,479,968 | €1,441,700 | -€38,269 | -2.6% |
| Equity | 10/15 | €381,942 | €435,910 | +€53,968 | +14.1% |
| Contributions | 10/11 | €285,000 | €285,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,942 | €150,910 | +€53,968 | +55.7% |
| Amounts payable | 17/49 | €1,098,026 | €1,005,790 | -€92,237 | -8.4% |
| Amounts payable after more than one year | 17 | €985,301 | €894,713 | -€90,587 | -9.2% |
| Financial debts | 170/4 | €985,301 | €894,713 | -€90,587 | -9.2% |
| Amounts payable within one year | 42/48 | €112,726 | €111,077 | -€1,649 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €87,991 | €90,587 | +€2,597 | +3.0% |
| Trade debts | 44 | €1,100 | €670 | -€430 | -39.1% |
| Suppliers | 440/4 | €1,100 | €670 | -€430 | -39.1% |
| Taxes, remuneration and social security | 45 | €3,001 | €9,185 | +€6,184 | +206% |
| Taxes | 450/3 | €3,001 | €9,185 | +€6,184 | +206% |
| Other amounts payable | 47/48 | €20,634 | €10,634 | -€10,000 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,547 | €46,547 | = | 0.0% |
| Other operating charges | 640/8 | €13,429 | €13,849 | +€420 | +3.1% |
| Gross operating margin | 9900 | €157,928 | €165,085 | +€7,158 | +4.5% |
| Operating profit (loss) | 9901 | €97,952 | €104,690 | +€6,738 | +6.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €25,778 | €32,733 | +€6,954 | +27.0% |
| Recurring financial charges | 65 | €25,778 | €32,733 | +€6,954 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €72,174 | €71,957 | -€217 | -0.3% |
| Income taxes | 67/77 | €18,043 | €17,989 | -€54 | -0.3% |
| Profit (loss) for the period | 9904 | €54,130 | €53,968 | -€163 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,130 | €53,968 | -€163 | -0.3% |
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 27 October 2026 via checked.be.