BRUMANCO: 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.
BRUMANCO
Largest movements
- Cash -€45,179
down €45,179 (-39.1%), from €115,504 to €70,325
mainly Contributions, distributions and other (-€171,380) and Deferred charges and accrued income (-€9,395)
- Deferred charges and accrued income +€9,395
up €9,395 (+470%), from €2,000 to €11,395
- Reserves -€109,076
no longer reported in 2025 (was €109,076)
- Other debts +€75,983
new in 2025: €75,983
- Trade debts -€1,667
down €1,667 (-79.0%), from €2,110 to €443
- Gross operating margin +€14,648
up €14,648 (+22.3%), from €65,717 to €80,366
- Taxes +€3,229
up €3,229 (+23.1%), from €13,990 to €17,220
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 | €118,802 | €83,254 | -€35,548 | -29.9% |
| Fixed assets | 21/28 | €953 | €353 | -€600 | -62.9% |
| Tangible fixed assets | 22/27 | €953 | €353 | -€600 | -62.9% |
| Furniture and vehicles | 24 | €953 | €353 | -€600 | -62.9% |
| Current assets | 29/58 | €117,849 | €82,901 | -€34,948 | -29.7% |
| Amounts receivable within one year | 40/41 | €345 | €1,180 | +€835 | +242% |
| Other amounts receivable | 41 | €345 | €1,180 | +€835 | +242% |
| Cash at bank and in hand | 54/58 | €115,504 | €70,325 | -€45,179 | -39.1% |
| Deferred charges and accrued income | 490/1 | €2,000 | €11,395 | +€9,395 | +470% |
| Total equity and liabilities | 10/49 | €118,802 | €83,254 | -€35,548 | -29.9% |
| Equity | 10/15 | €110,076 | €1,000 | -€109,076 | -99.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €109,076 | - | -€109,076 | |
| Distributable reserves | 133 | €109,076 | - | -€109,076 | |
| Amounts payable | 17/49 | €8,726 | €82,254 | +€73,528 | +843% |
| Amounts payable within one year | 42/48 | €8,475 | €82,004 | +€73,529 | +868% |
| Trade debts | 44 | €2,110 | €443 | -€1,667 | -79.0% |
| Suppliers | 440/4 | €2,110 | €443 | -€1,667 | -79.0% |
| Taxes, remuneration and social security | 45 | €6,365 | €5,578 | -€787 | -12.4% |
| Taxes | 450/3 | €6,365 | €3,828 | -€2,537 | -39.9% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | - | €75,983 | +€75,983 | |
| Accrued charges and deferred income | 492/3 | €251 | €250 | -€1 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €600 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €65,717 | €80,366 | +€14,648 | +22.3% |
| Operating profit (loss) | 9901 | €64,730 | €79,366 | +€14,636 | +22.6% |
| Financial income | 75/76B | €441 | €294 | -€146 | -33.2% |
| Recurring financial income | 75 | €441 | €294 | -€146 | -33.2% |
| Financial charges | 65/66B | €111 | €137 | +€26 | +23.8% |
| Recurring financial charges | 65 | €111 | €137 | +€26 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €65,060 | €79,524 | +€14,463 | +22.2% |
| Income taxes | 67/77 | €13,990 | €17,220 | +€3,229 | +23.1% |
| Profit (loss) for the period | 9904 | €51,070 | €62,304 | +€11,234 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,070 | €62,304 | +€11,234 | +22.0% |
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 17 October 2026 via checked.be.