BRUMATO: 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.
BRUMATO
Largest movements
- Stocks and contracts -€206,447
down €206,447 (-100.0%), from €206,447 to €0
- Cash -€48,436
down €48,436 (-11.2%), from €432,364 to €383,928
mainly Other debts (-€132,268) and Net result for the year (-€77,078)
- Tangible fixed assets -€37,759
down €37,759 (-6.2%), from €612,228 to €574,469
of which Land and buildings: -€19,584
- Other debts -€132,268
down €132,268 (-39.6%), from €333,743 to €201,475
- Profit (loss) carried forward -€77,078
down €77,078, from €71,642 to -€5,436
- Trade debts -€44,326
down €44,326 (-96.5%), from €45,954 to €1,628
- Tax, wage and social debts -€41,652
down €41,652 (-100.0%), from €41,652 to €0
of which Remuneration and social security: -€23,998
- Provisions +€94,067
up €94,067, from -€94,067 to €0
- Gross operating margin +€56,167
up €56,167 (+53.8%), from €104,309 to €160,476
- Financial charges -€18,784
down €18,784 (-55.5%), from €33,856 to €15,073
- Staff costs +€13,093
up €13,093 (+8.2%), from €159,194 to €172,287
- Financial income -€5,364
down €5,364 (-62.2%), from €8,628 to €3,264
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,271,713 | €965,725 | -€305,988 | -24.1% |
| Fixed assets | 21/28 | €612,228 | €574,469 | -€37,759 | -6.2% |
| Tangible fixed assets | 22/27 | €612,228 | €574,469 | -€37,759 | -6.2% |
| Land and buildings | 22 | €585,787 | €566,203 | -€19,584 | -3.3% |
| Plant, machinery and equipment | 23 | €24,427 | €6,755 | -€17,672 | -72.3% |
| Other tangible fixed assets | 26 | €2,014 | €1,510 | -€504 | -25.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €659,485 | €391,256 | -€268,229 | -40.7% |
| Stocks and contracts in progress | 3 | €206,447 | €0 | -€206,447 | -100.0% |
| Stocks | 30/36 | €206,447 | €0 | -€206,447 | -100.0% |
| Amounts receivable within one year | 40/41 | €14,614 | €3,835 | -€10,779 | -73.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €14,614 | €3,835 | -€10,779 | -73.8% |
| Cash at bank and in hand | 54/58 | €432,364 | €383,928 | -€48,436 | -11.2% |
| Deferred charges and accrued income | 490/1 | €6,060 | €3,494 | -€2,567 | -42.4% |
| Total equity and liabilities | 10/49 | €1,271,713 | €965,725 | -€305,988 | -24.1% |
| Equity | 10/15 | €827,332 | €750,254 | -€77,078 | -9.3% |
| Contributions | 10/11 | €261,973 | €261,973 | = | 0.0% |
| Capital | 10 | €261,973 | €261,973 | = | 0.0% |
| Issued capital | 100 | €261,973 | €261,973 | = | 0.0% |
| Reserves | 13 | €493,717 | €493,717 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76,197 | €76,197 | = | 0.0% |
| Legal reserve | 130 | €76,197 | €76,197 | = | 0.0% |
| Distributable reserves | 133 | €417,519 | €417,519 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,642 | -€5,436 | -€77,078 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €444,381 | €215,471 | -€228,910 | -51.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €432,311 | €203,103 | -€229,208 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €0 | -€8,750 | -100.0% |
| Trade debts | 44 | €45,954 | €1,628 | -€44,326 | -96.5% |
| Suppliers | 440/4 | €45,954 | €1,628 | -€44,326 | -96.5% |
| Advances received on contracts in progress | 46 | €2,212 | €0 | -€2,212 | -100.0% |
| Taxes, remuneration and social security | 45 | €41,652 | €0 | -€41,652 | -100.0% |
| Taxes | 450/3 | €17,654 | €0 | -€17,654 | -100.0% |
| Remuneration and social security | 454/9 | €23,998 | €0 | -€23,998 | -100.0% |
| Other amounts payable | 47/48 | €333,743 | €201,475 | -€132,268 | -39.6% |
| Accrued charges and deferred income | 492/3 | €12,070 | €12,368 | +€298 | +2.5% |
| Remuneration, social security and pensions | 62 | €159,194 | €172,287 | +€13,093 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,530 | €25,982 | -€4,547 | -14.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€94,067 | €0 | +€94,067 | |
| Other operating charges | 640/8 | €17,637 | €15,158 | -€2,479 | -14.1% |
| Non-recurring operating charges | 66A | €4,014 | €11,777 | +€7,763 | +193.4% |
| Gross operating margin | 9900 | €104,309 | €160,476 | +€56,167 | +53.8% |
| Operating profit (loss) | 9901 | -€12,998 | -€64,729 | -€51,731 | -398.0% |
| Financial income | 75/76B | €8,628 | €3,264 | -€5,364 | -62.2% |
| Recurring financial income | 75 | €8,628 | €3,264 | -€5,364 | -62.2% |
| Financial charges | 65/66B | €33,856 | €15,073 | -€18,784 | -55.5% |
| Recurring financial charges | 65 | €33,856 | €15,073 | -€18,784 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,227 | -€76,538 | -€38,311 | -100.2% |
| Income taxes | 67/77 | €539 | €540 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€38,766 | -€77,078 | -€38,312 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,766 | -€77,078 | -€38,312 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.