BRUMAR: 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.
BRUMAR
Largest movements
- Receivables within one year -€81,544
down €81,544 (-8.2%), from €998,991 to €917,447
of which Trade receivables: -€79,288
- Cash -€53,242
down €53,242 (-6.5%), from €823,283 to €770,041
mainly Trade debts (-€137,384) and Other debts (-€67,068)
- Tangible fixed assets -€51,674
down €51,674 (-22.1%), from €233,546 to €181,872
of which Land and buildings: -€42,384
- Trade debts -€137,384
down €137,384 (-14.3%), from €957,893 to €820,509
- Other debts -€67,068
down €67,068 (-79.9%), from €83,923 to €16,855
- Reserves +€61,102
up €61,102 (+48.7%), from €125,524 to €186,626
- Debts after one year -€29,333
down €29,333 (-48.0%), from €61,112 to €31,779
- Gross operating margin +€38,201
up €38,201 (+42.5%), from €89,958 to €128,159
- Taxes +€10,018
up €10,018 (+50.6%), from €19,802 to €29,820
- Financial income -€3,044
down €3,044 (-5.4%), from €56,062 to €53,018
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 | €2,520,666 | €2,330,197 | -€190,469 | -7.6% |
| Fixed assets | 21/28 | €233,546 | €181,872 | -€51,674 | -22.1% |
| Tangible fixed assets | 22/27 | €233,546 | €181,872 | -€51,674 | -22.1% |
| Land and buildings | 22 | €204,579 | €162,195 | -€42,384 | -20.7% |
| Plant, machinery and equipment | 23 | €28,967 | €19,677 | -€9,290 | -32.1% |
| Current assets | 29/58 | €2,287,120 | €2,148,325 | -€138,795 | -6.1% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €998,991 | €917,447 | -€81,544 | -8.2% |
| Trade receivables | 40 | €992,010 | €912,722 | -€79,288 | -8.0% |
| Other amounts receivable | 41 | €6,981 | €4,725 | -€2,256 | -32.3% |
| Current investments | 50/53 | €449,662 | €449,662 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €823,283 | €770,041 | -€53,242 | -6.5% |
| Deferred charges and accrued income | 490/1 | €13,184 | €9,175 | -€4,009 | -30.4% |
| Total equity and liabilities | 10/49 | €2,520,666 | €2,330,197 | -€190,469 | -7.6% |
| Equity | 10/15 | €1,370,609 | €1,431,711 | +€61,102 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,524 | €186,626 | +€61,102 | +48.7% |
| Distributable reserves | 133 | €125,524 | €186,626 | +€61,102 | +48.7% |
| Profit (loss) carried forward | 14 | €1,226,485 | €1,226,485 | = | 0.0% |
| Amounts payable | 17/49 | €1,150,057 | €898,486 | -€251,571 | -21.9% |
| Amounts payable after more than one year | 17 | €61,112 | €31,779 | -€29,333 | -48.0% |
| Financial debts | 170/4 | €61,112 | €31,779 | -€29,333 | -48.0% |
| Amounts payable within one year | 42/48 | €1,088,945 | €866,707 | -€222,238 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €29,333 | €29,333 | = | 0.0% |
| Trade debts | 44 | €957,893 | €820,509 | -€137,384 | -14.3% |
| Suppliers | 440/4 | €957,893 | €820,509 | -€137,384 | -14.3% |
| Taxes, remuneration and social security | 45 | €17,796 | €10 | -€17,786 | -99.9% |
| Taxes | 450/3 | €2,273 | €10 | -€2,263 | -99.6% |
| Remuneration and social security | 454/9 | €15,523 | - | -€15,523 | |
| Other amounts payable | 47/48 | €83,923 | €16,855 | -€67,068 | -79.9% |
| Remuneration, social security and pensions | 62 | €18,563 | €19,315 | +€752 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,698 | €51,674 | +€976 | +1.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,272 | -€664 | +€608 | +47.8% |
| Other operating charges | 640/8 | €7,197 | €7,571 | +€374 | +5.2% |
| Non-recurring operating charges | 66A | €162 | - | -€162 | |
| Gross operating margin | 9900 | €89,958 | €128,159 | +€38,201 | +42.5% |
| Operating profit (loss) | 9901 | €14,610 | €50,263 | +€35,653 | +244% |
| Financial income | 75/76B | €56,062 | €53,018 | -€3,044 | -5.4% |
| Recurring financial income | 75 | €56,062 | €53,018 | -€3,044 | -5.4% |
| Financial charges | 65/66B | €3,906 | €2,759 | -€1,147 | -29.4% |
| Recurring financial charges | 65 | €3,906 | €2,759 | -€1,147 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €66,766 | €100,522 | +€33,756 | +50.6% |
| Income taxes | 67/77 | €19,802 | €29,820 | +€10,018 | +50.6% |
| Profit (loss) for the period | 9904 | €46,964 | €70,702 | +€23,738 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,964 | €70,702 | +€23,738 | +50.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.