BRUMATEX: 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.
BRUMATEX
Largest movements
- Cash -€281,123
down €281,123 (-33.9%), from €828,186 to €547,062
mainly Contributions, distributions and other (-€600,000) and Tax, wage and social debts (-€234,977)
- Receivables within one year -€98,982
down €98,982 (-27.6%), from €358,692 to €259,710
of which Trade receivables: -€89,623
- Tangible fixed assets -€19,385
down €19,385 (-28.1%), from €68,897 to €49,512
of which Furniture and vehicles: -€18,673
- Tax, wage and social debts -€234,977
down €234,977 (-78.7%), from €298,753 to €63,776
of which Taxes: -€221,605
- Reserves -€202,455
down €202,455 (-61.1%), from €331,491 to €129,036
of which Distributable reserves: -€202,455
- Provisions +€49,055
new in 2025: €49,055
- Other debts -€30,000
down €30,000 (-4.8%), from €630,000 to €600,000
- Turnover +€2.0m
new in 2025: €2.0m
- Purchases and services +€966,292
new in 2025: €966,292
- Gross operating margin -€98,709
down €98,709 (-9.0%), from €1.1m to €995,892
- Taxes -€51,249
down €51,249 (-25.1%), from €203,785 to €152,536
- Provisions +€49,055
new in 2025: €49,055
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 | €1,452,294 | €1,047,243 | -€405,051 | -27.9% |
| Fixed assets | 21/28 | €70,211 | €50,826 | -€19,385 | -27.6% |
| Tangible fixed assets | 22/27 | €68,897 | €49,512 | -€19,385 | -28.1% |
| Land and buildings | 22 | €3,261 | €2,549 | -€712 | -21.8% |
| Furniture and vehicles | 24 | €65,636 | €46,963 | -€18,673 | -28.4% |
| Financial fixed assets | 28 | €1,314 | €1,314 | = | 0.0% |
| Current assets | 29/58 | €1,382,083 | €996,417 | -€385,666 | -27.9% |
| Stocks and contracts in progress | 3 | €84,054 | €91,028 | +€6,975 | +8.3% |
| Stocks | 30/36 | €84,054 | €91,028 | +€6,975 | +8.3% |
| Amounts receivable within one year | 40/41 | €358,692 | €259,710 | -€98,982 | -27.6% |
| Trade receivables | 40 | €300,325 | €210,702 | -€89,623 | -29.8% |
| Other amounts receivable | 41 | €58,367 | €49,009 | -€9,358 | -16.0% |
| Current investments | 50/53 | €90,093 | €91,342 | +€1,249 | +1.4% |
| Cash at bank and in hand | 54/58 | €828,186 | €547,062 | -€281,123 | -33.9% |
| Deferred charges and accrued income | 490/1 | €21,059 | €7,274 | -€13,785 | -65.5% |
| Total equity and liabilities | 10/49 | €1,452,294 | €1,047,243 | -€405,051 | -27.9% |
| Equity | 10/15 | €434,413 | €231,958 | -€202,455 | -46.6% |
| Contributions | 10/11 | €102,922 | €102,922 | = | 0.0% |
| Capital | 10 | €102,922 | €102,922 | = | 0.0% |
| Issued capital | 100 | €102,922 | €102,922 | = | 0.0% |
| Reserves | 13 | €331,491 | €129,036 | -€202,455 | -61.1% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €286,491 | €84,036 | -€202,455 | -70.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €49,055 | +€49,055 | |
| Provisions for liabilities and charges | 160/5 | - | €49,055 | +€49,055 | |
| Other liabilities and charges | 164/5 | - | €49,055 | +€49,055 | |
| Amounts payable | 17/49 | €1,017,882 | €766,230 | -€251,651 | -24.7% |
| Amounts payable within one year | 42/48 | €1,017,882 | €766,230 | -€251,651 | -24.7% |
| Trade debts | 44 | €89,128 | €102,454 | +€13,326 | +15.0% |
| Suppliers | 440/4 | €89,128 | €102,454 | +€13,326 | +15.0% |
| Taxes, remuneration and social security | 45 | €298,753 | €63,776 | -€234,977 | -78.7% |
| Taxes | 450/3 | €251,103 | €29,499 | -€221,605 | -88.3% |
| Remuneration and social security | 454/9 | €47,650 | €34,277 | -€13,373 | -28.1% |
| Other amounts payable | 47/48 | €630,000 | €600,000 | -€30,000 | -4.8% |
| Turnover | 70 | - | €1,962,184 | +€2.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €966,292 | +€966,292 | |
| Remuneration, social security and pensions | 62 | €345,993 | €366,419 | +€20,427 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,727 | €23,868 | +€4,141 | +21.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,854 | +€17,854 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €49,055 | +€49,055 | |
| Other operating charges | 640/8 | €4,534 | €3,317 | -€1,216 | -26.8% |
| Gross operating margin | 9900 | €1,094,601 | €995,892 | -€98,709 | -9.0% |
| Operating profit (loss) | 9901 | €724,348 | €535,379 | -€188,969 | -26.1% |
| Financial income | 75/76B | €30,356 | €15,275 | -€15,081 | -49.7% |
| Recurring financial income | 75 | €26,568 | €15,275 | -€11,293 | -42.5% |
| Non-recurring financial income | 76B | €3,788 | €0 | -€3,788 | -100% |
| Financial charges | 65/66B | €8,911 | €573 | -€8,338 | -93.6% |
| Recurring financial charges | 65 | -€577 | €573 | +€1,149 | |
| Non-recurring financial charges | 66B | €9,487 | €0 | -€9,487 | -100% |
| Profit (loss) for the period before taxes | 9903 | €745,794 | €550,081 | -€195,713 | -26.2% |
| Income taxes | 67/77 | €203,785 | €152,536 | -€51,249 | -25.1% |
| Profit (loss) for the period | 9904 | €542,009 | €397,545 | -€144,463 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €542,009 | €397,545 | -€144,463 | -26.7% |
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 26 October 2026 via checked.be.