BRUMARE: 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.
BRUMARE
Largest movements
- Cash -€67,431
down €67,431 (-57.1%), from €118,087 to €50,656
mainly Receivables within one year (-€57,973) and Trade debts (-€24,592)
- Receivables within one year +€57,973
up €57,973 (+98.2%), from €59,057 to €117,030
of which Other amounts receivable: +€41,723
- Tangible fixed assets -€19,994
down €19,994 (-8.2%), from €243,609 to €223,615
- Stocks and contracts -€10,617
no longer reported in 2025 (was €10,617)
- Trade debts -€24,592
down €24,592 (-99.3%), from €24,771 to €179
- Debts after one year -€14,154
down €14,154 (-7.5%), from €188,077 to €173,923
- Tax, wage and social debts -€9,459
down €9,459 (-58.9%), from €16,060 to €6,601
of which Taxes: -€5,645
- Reserves +€6,723
up €6,723 (+3.7%), from €182,470 to €189,193
of which Distributable reserves: +€8,583
- Gross operating margin -€58,489
down €58,489 (-51.1%), from €114,479 to €55,990
- Staff costs -€26,159
down €26,159 (-56.6%), from €46,203 to €20,044
- Taxes -€5,120
down €5,120 (-47.3%), from €10,818 to €5,698
- Financial charges -€3,499
down €3,499 (-32.4%), from €10,794 to €7,295
- Financial income +€3,049
up €3,049 (+116.1%), from €2,626 to €5,675
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,447 | €391,364 | -€41,083 | -9.5% |
| Fixed assets | 21/28 | €243,609 | €223,615 | -€19,994 | -8.2% |
| Tangible fixed assets | 22/27 | €243,609 | €223,615 | -€19,994 | -8.2% |
| Land and buildings | 22 | €208,451 | €202,561 | -€5,890 | -2.8% |
| Plant, machinery and equipment | 23 | €4,183 | - | -€4,183 | |
| Furniture and vehicles | 24 | €29,620 | €21,054 | -€8,566 | -28.9% |
| Other tangible fixed assets | 26 | €1,355 | - | -€1,355 | |
| Current assets | 29/58 | €188,838 | €167,749 | -€21,089 | -11.2% |
| Stocks and contracts in progress | 3 | €10,617 | - | -€10,617 | |
| Stocks | 30/36 | €10,617 | - | -€10,617 | |
| Amounts receivable within one year | 40/41 | €59,057 | €117,030 | +€57,973 | +98.2% |
| Trade receivables | 40 | - | €16,250 | +€16,250 | |
| Other amounts receivable | 41 | €59,057 | €100,780 | +€41,723 | +70.6% |
| Cash at bank and in hand | 54/58 | €118,087 | €50,656 | -€67,431 | -57.1% |
| Deferred charges and accrued income | 490/1 | €1,077 | €63 | -€1,014 | -94.2% |
| Total equity and liabilities | 10/49 | €432,447 | €391,364 | -€41,083 | -9.5% |
| Equity | 10/15 | €189,908 | €196,631 | +€6,723 | +3.5% |
| Contributions | 10/11 | €7,438 | €7,438 | = | 0.0% |
| Capital | 10 | €7,438 | - | -€7,438 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €11,162 | - | -€11,162 | |
| Contributions outside capital | 11 | - | €7,438 | +€7,438 | |
| Other | 1109/19 | - | €7,438 | +€7,438 | |
| Reserves | 13 | €182,470 | €189,193 | +€6,723 | +3.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €180,610 | €189,193 | +€8,583 | +4.8% |
| Amounts payable | 17/49 | €242,539 | €194,733 | -€47,806 | -19.7% |
| Amounts payable after more than one year | 17 | €188,077 | €173,923 | -€14,154 | -7.5% |
| Financial debts | 170/4 | €188,077 | €173,923 | -€14,154 | -7.5% |
| Amounts payable within one year | 42/48 | €53,391 | €19,633 | -€33,758 | -63.2% |
| Current portion of amounts payable after more than one year | 42 | €12,538 | €12,854 | +€316 | +2.5% |
| Financial debts | 43 | €22 | - | -€22 | |
| Credit institutions | 430/8 | €22 | - | -€22 | |
| Trade debts | 44 | €24,771 | €179 | -€24,592 | -99.3% |
| Suppliers | 440/4 | €24,771 | €179 | -€24,592 | -99.3% |
| Taxes, remuneration and social security | 45 | €16,060 | €6,601 | -€9,459 | -58.9% |
| Taxes | 450/3 | €11,391 | €5,746 | -€5,645 | -49.6% |
| Remuneration and social security | 454/9 | €4,669 | €856 | -€3,813 | -81.7% |
| Accrued charges and deferred income | 492/3 | €1,071 | €1,177 | +€106 | +9.9% |
| Remuneration, social security and pensions | 62 | €46,203 | €20,044 | -€26,159 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,744 | €14,862 | -€2,882 | -16.2% |
| Other operating charges | 640/8 | €3,470 | €3,731 | +€261 | +7.5% |
| Non-recurring operating charges | 66A | - | €3,313 | +€3,313 | |
| Gross operating margin | 9900 | €114,479 | €55,990 | -€58,489 | -51.1% |
| Operating profit (loss) | 9901 | €47,062 | €14,040 | -€33,022 | -70.2% |
| Financial income | 75/76B | €2,626 | €5,675 | +€3,049 | +116.1% |
| Recurring financial income | 75 | €2,626 | €5,675 | +€3,049 | +116.1% |
| Financial charges | 65/66B | €10,794 | €7,295 | -€3,499 | -32.4% |
| Recurring financial charges | 65 | €10,794 | €7,295 | -€3,499 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €38,894 | €12,420 | -€26,474 | -68.1% |
| Income taxes | 67/77 | €10,818 | €5,698 | -€5,120 | -47.3% |
| Profit (loss) for the period | 9904 | €28,076 | €6,723 | -€21,353 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,076 | €6,723 | -€21,353 | -76.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.