Brumaste: 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.
Brumaste
Largest movements
- Cash -€26,043
down €26,043 (-62.9%), from €41,417 to €15,374
mainly Net result for the year (-€91,852) and Investment in fixed assets (net) (-€25,199)
- Intangible fixed assets -€13,000
down €13,000 (-18.1%), from €71,795 to €58,795
- Stocks and contracts +€6,588
up €6,588 (+54.0%), from €12,192 to €18,780
- Receivables within one year +€5,962
up €5,962 (+124.1%), from €4,805 to €10,766
of which Other amounts receivable: +€4,180
- Profit (loss) carried forward -€91,852
down €91,852 (-30.5%), from -€300,758 to -€392,610
- Trade debts +€52,084
up €52,084 (+48.8%), from €106,724 to €158,808
- Tax, wage and social debts +€19,845
up €19,845 (+32.2%), from €61,608 to €81,453
of which Remuneration and social security: +€20,407
- Current portion of long-term debt -€18,950
down €18,950 (-65.6%), from €28,888 to €9,939
- Accrued charges and deferred income +€13,013
up €13,013 (+250.2%), from €5,200 to €18,213
- Gross operating margin +€191,777
up €191,777 (+148.0%), from €129,604 to €321,381
- Staff costs +€98,317
up €98,317 (+39.1%), from €251,487 to €349,804
- Financial charges +€12,982
up €12,982 (+217.8%), from €5,959 to €18,941
- Depreciation +€5,414
up €5,414 (+16.2%), from €33,499 to €38,913
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,287 | €300,099 | -€26,189 | -8.0% |
| Fixed assets | 21/28 | €267,582 | €253,867 | -€13,714 | -5.1% |
| Intangible fixed assets | 21 | €71,795 | €58,795 | -€13,000 | -18.1% |
| Tangible fixed assets | 22/27 | €187,336 | €186,622 | -€714 | -0.4% |
| Plant, machinery and equipment | 23 | €161,788 | €165,316 | +€3,528 | +2.2% |
| Furniture and vehicles | 24 | €25,548 | €21,306 | -€4,242 | -16.6% |
| Financial fixed assets | 28 | €8,450 | €8,450 | = | 0.0% |
| Current assets | 29/58 | €58,706 | €46,231 | -€12,475 | -21.2% |
| Stocks and contracts in progress | 3 | €12,192 | €18,780 | +€6,588 | +54.0% |
| Stocks | 30/36 | €12,192 | €18,780 | +€6,588 | +54.0% |
| Amounts receivable within one year | 40/41 | €4,805 | €10,766 | +€5,962 | +124.1% |
| Trade receivables | 40 | €2,106 | €3,888 | +€1,782 | +84.6% |
| Other amounts receivable | 41 | €2,699 | €6,879 | +€4,180 | +154.9% |
| Cash at bank and in hand | 54/58 | €41,417 | €15,374 | -€26,043 | -62.9% |
| Deferred charges and accrued income | 490/1 | €292 | €1,310 | +€1,018 | +349.2% |
| Total equity and liabilities | 10/49 | €326,287 | €300,099 | -€26,189 | -8.0% |
| Equity | 10/15 | -€270,758 | -€362,610 | -€91,852 | -33.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€300,758 | -€392,610 | -€91,852 | -30.5% |
| Amounts payable | 17/49 | €597,046 | €662,709 | +€65,663 | +11.0% |
| Amounts payable after more than one year | 17 | €61,206 | €61,942 | +€737 | +1.2% |
| Financial debts | 170/4 | €61,206 | €61,942 | +€737 | +1.2% |
| Amounts payable within one year | 42/48 | €530,640 | €582,554 | +€51,914 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €28,888 | €9,939 | -€18,950 | -65.6% |
| Financial debts | 43 | €4,315 | €4,326 | +€11 | +0.3% |
| Credit institutions | 430/8 | €4,315 | €4,326 | +€11 | +0.3% |
| Trade debts | 44 | €106,724 | €158,808 | +€52,084 | +48.8% |
| Suppliers | 440/4 | €106,724 | €158,808 | +€52,084 | +48.8% |
| Taxes, remuneration and social security | 45 | €61,608 | €81,453 | +€19,845 | +32.2% |
| Taxes | 450/3 | €21,035 | €20,473 | -€562 | -2.7% |
| Remuneration and social security | 454/9 | €40,572 | €60,980 | +€20,407 | +50.3% |
| Other amounts payable | 47/48 | €329,105 | €328,029 | -€1,076 | -0.3% |
| Accrued charges and deferred income | 492/3 | €5,200 | €18,213 | +€13,013 | +250.2% |
| Remuneration, social security and pensions | 62 | €251,487 | €349,804 | +€98,317 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,499 | €38,913 | +€5,414 | +16.2% |
| Other operating charges | 640/8 | €2,812 | €5,842 | +€3,031 | +107.8% |
| Gross operating margin | 9900 | €129,604 | €321,381 | +€191,777 | +148.0% |
| Operating profit (loss) | 9901 | -€158,194 | -€73,178 | +€85,016 | +53.7% |
| Financial income | 75/76B | €242 | €267 | +€25 | +10.2% |
| Recurring financial income | 75 | €242 | €267 | +€25 | +10.2% |
| Financial charges | 65/66B | €5,959 | €18,941 | +€12,982 | +217.8% |
| Recurring financial charges | 65 | €5,959 | €18,941 | +€12,982 | +217.8% |
| Profit (loss) for the period before taxes | 9903 | -€163,911 | -€91,852 | +€72,059 | +44.0% |
| Profit (loss) for the period | 9904 | -€163,911 | -€91,852 | +€72,059 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€163,911 | -€91,852 | +€72,059 | +44.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.