BRUMAR: what changed
Two fiscal 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.
What changed
BRUMAR
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€138,885
2024 · €115,107+€23,777
Equity
€950,831
2024 · €811,946+€138,885
Cash
€138,580
2024 · €532,479-€393,899
Balance sheet total
€1.7m
2024 · €2.1m-€379,559
Largest movements
Assets
- Cash -€393,899
down €393,899 (-74.0%), from €532,479 to €138,580
mainly Current portion of long-term debt (-€431,635) and Debts after one year (-€80,650)
Equity and liabilities
- Current portion of long-term debt -€431,635
down €431,635 (-84.3%), from €512,284 to €80,650
- Profit (loss) carried forward +€138,885
new in 2025: €138,885
- Debts after one year -€80,650
down €80,650 (-16.4%), from €490,772 to €410,123
Income statement
- Gross operating margin +€41,448
up €41,448 (+7.7%), from €535,112 to €576,560
- Financial charges +€37,386
up €37,386 (+244.3%), from €15,303 to €52,689
- Staff costs -€24,953
down €24,953 (-8.3%), from €301,797 to €276,844
- Taxes -€9,257
down €9,257 (-19.0%), from €48,726 to €39,469
- Other operating charges +€6,553
up €6,553 (+58.8%), from €11,139 to €17,692
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.
Result 2024
€115,107
Gross operating margin
+€41,448
Staff costs
+€24,953
Depreciation
-€3,599
Other operating charges
-€6,553
Financial income
-€4,343
Financial charges
-€37,386
Taxes
+€9,257
Result 2025
€138,885
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.
From operations
+€184,409
Investment
-€66,024
Financing
-€512,284
Cash 2024
€532,479
From operations (derived)
+€184,409
Net result for the year
+€138,885
Depreciation
+€51,224
Stocks and contracts
-€2,525
Receivables within one year
+€13,850
Deferred charges and accrued income
-€10,866
Trade debts
-€9,815
Tax, wage and social debts
+€5,095
Other debts
-€1,586
Accrued charges and deferred income
+€146
Investment (derived)
-€66,024
Investment in fixed assets (net)
-€66,024
Financing
-€512,284
Debts after one year
-€80,650
Current portion of long-term debt
-€431,635
Cash 2025
€138,580
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,100,336 | €1,720,777 | -€379,559 | -18.1% |
| Fixed assets | 21/28 | €1,346,428 | €1,361,228 | +€14,799 | +1.1% |
| Tangible fixed assets | 22/27 | €145,951 | €160,751 | +€14,799 | +10.1% |
| Land and buildings | 22 | €26,734 | €35,703 | +€8,969 | +33.5% |
| Plant, machinery and equipment | 23 | €112,618 | €120,856 | +€8,238 | +7.3% |
| Furniture and vehicles | 24 | €5,074 | €2,918 | -€2,156 | -42.5% |
| Other tangible fixed assets | 26 | €1,525 | €1,274 | -€250 | -16.4% |
| Financial fixed assets | 28 | €1,200,477 | €1,200,477 | = | 0.0% |
| Current assets | 29/58 | €753,908 | €359,550 | -€394,359 | -52.3% |
| Stocks and contracts in progress | 3 | €187,453 | €189,978 | +€2,525 | +1.3% |
| Stocks | 30/36 | €187,453 | €189,978 | +€2,525 | +1.3% |
| Amounts receivable within one year | 40/41 | €28,019 | €14,169 | -€13,850 | -49.4% |
| Trade receivables | 40 | €9,056 | €4,885 | -€4,171 | -46.1% |
| Other amounts receivable | 41 | €18,963 | €9,283 | -€9,680 | -51.0% |
| Cash at bank and in hand | 54/58 | €532,479 | €138,580 | -€393,899 | -74.0% |
| Deferred charges and accrued income | 490/1 | €5,957 | €16,823 | +€10,866 | +182.4% |
| Total equity and liabilities | 10/49 | €2,100,336 | €1,720,777 | -€379,559 | -18.1% |
| Equity | 10/15 | €811,946 | €950,831 | +€138,885 | +17.1% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €712,789 | €712,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,079 | €4,079 | = | 0.0% |
| Distributable reserves | 133 | €698,794 | €698,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €138,885 | +€138,885 | |
| Amounts payable | 17/49 | €1,288,390 | €769,947 | -€518,444 | -40.2% |
| Amounts payable after more than one year | 17 | €490,772 | €410,123 | -€80,650 | -16.4% |
| Financial debts | 170/4 | €490,772 | €410,123 | -€80,650 | -16.4% |
| Amounts payable within one year | 42/48 | €797,618 | €359,678 | -€437,940 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €512,284 | €80,650 | -€431,635 | -84.3% |
| Trade debts | 44 | €58,808 | €48,994 | -€9,815 | -16.7% |
| Suppliers | 440/4 | €58,808 | €48,994 | -€9,815 | -16.7% |
| Taxes, remuneration and social security | 45 | €37,780 | €42,875 | +€5,095 | +13.5% |
| Taxes | 450/3 | €10,963 | €9,448 | -€1,516 | -13.8% |
| Remuneration and social security | 454/9 | €26,817 | €33,428 | +€6,611 | +24.7% |
| Other amounts payable | 47/48 | €188,745 | €187,159 | -€1,586 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €146 | +€146 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €301,797 | €276,844 | -€24,953 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,626 | €51,224 | +€3,599 | +7.6% |
| Other operating charges | 640/8 | €11,139 | €17,692 | +€6,553 | +58.8% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -100.0% |
| Gross operating margin | 9900 | €535,112 | €576,560 | +€41,448 | +7.7% |
| Operating profit (loss) | 9901 | €174,550 | €230,800 | +€56,250 | +32.2% |
| Financial income | 75/76B | €4,586 | €243 | -€4,343 | -94.7% |
| Recurring financial income | 75 | €4,586 | €243 | -€4,343 | -94.7% |
| Financial charges | 65/66B | €15,303 | €52,689 | +€37,386 | +244.3% |
| Recurring financial charges | 65 | €15,303 | €52,689 | +€37,386 | +244.3% |
| Profit (loss) for the period before taxes | 9903 | €163,833 | €178,354 | +€14,520 | +8.9% |
| Income taxes | 67/77 | €48,726 | €39,469 | -€9,257 | -19.0% |
| Profit (loss) for the period | 9904 | €115,107 | €138,885 | +€23,777 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,107 | €138,885 | +€23,777 | +20.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.