BRUMAU: 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.
BRUMAU
Largest movements
- Cash +€16,407
up €16,407 (+70.3%), from €23,338 to €39,745
mainly Net result for the year (+€16,686) and Depreciation (+€5,489)
- Receivables within one year -€3,842
down €3,842 (-21.5%), from €17,906 to €14,064
of which Trade receivables: -€9,442
- Stocks and contracts -€2,840
down €2,840 (-86.6%), from €3,281 to €441
- Tangible fixed assets +€2,689
up €2,689 (+19.4%), from €13,871 to €16,560
of which Other tangible fixed assets: +€5,483
- Profit (loss) carried forward +€16,686
up €16,686 (+105%), from €15,920 to €32,606
- Trade debts -€9,476
down €9,476 (-40.2%), from €23,558 to €14,082
- Other debts +€3,317
new in 2025: €3,317
- Tax, wage and social debts +€1,303
up €1,303 (+17.7%), from €7,378 to €8,681
of which Taxes: +€1,537
- Turnover +€20,338
up €20,338 (+11.6%), from €176,013 to €196,351
- Purchases and services +€14,634
up €14,634 (+9.9%), from €148,465 to €163,099
- Gross operating margin +€5,704
up €5,704 (+20.7%), from €27,548 to €33,252
- Taxes +€2,616
up €2,616 (+88.4%), from €2,960 to €5,576
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 | €64,857 | €76,687 | +€11,830 | +18.2% |
| Formation expenses | 20 | €300 | €0 | -€300 | -100% |
| Fixed assets | 21/28 | €13,871 | €16,560 | +€2,689 | +19.4% |
| Tangible fixed assets | 22/27 | €13,871 | €16,560 | +€2,689 | +19.4% |
| Plant, machinery and equipment | 23 | €4,012 | €1,723 | -€2,289 | -57.1% |
| Furniture and vehicles | 24 | €1,553 | €1,048 | -€505 | -32.5% |
| Other tangible fixed assets | 26 | €8,306 | €13,789 | +€5,483 | +66.0% |
| Current assets | 29/58 | €50,686 | €60,127 | +€9,441 | +18.6% |
| Stocks and contracts in progress | 3 | €3,281 | €441 | -€2,840 | -86.6% |
| Stocks | 30/36 | €3,281 | €441 | -€2,840 | -86.6% |
| Amounts receivable within one year | 40/41 | €17,906 | €14,064 | -€3,842 | -21.5% |
| Trade receivables | 40 | €17,868 | €8,426 | -€9,442 | -52.8% |
| Other amounts receivable | 41 | €38 | €5,638 | +€5,600 | +14,737% |
| Cash at bank and in hand | 54/58 | €23,338 | €39,745 | +€16,407 | +70.3% |
| Deferred charges and accrued income | 490/1 | €6,161 | €5,877 | -€284 | -4.6% |
| Total equity and liabilities | 10/49 | €64,857 | €76,687 | +€11,830 | +18.2% |
| Equity | 10/15 | €33,920 | €50,606 | +€16,686 | +49.2% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,920 | €32,606 | +€16,686 | +105% |
| Amounts payable | 17/49 | €30,937 | €26,081 | -€4,856 | -15.7% |
| Amounts payable within one year | 42/48 | €30,936 | €26,080 | -€4,856 | -15.7% |
| Trade debts | 44 | €23,558 | €14,082 | -€9,476 | -40.2% |
| Suppliers | 440/4 | €23,558 | €14,082 | -€9,476 | -40.2% |
| Taxes, remuneration and social security | 45 | €7,378 | €8,681 | +€1,303 | +17.7% |
| Taxes | 450/3 | €7,144 | €8,681 | +€1,537 | +21.5% |
| Remuneration and social security | 454/9 | €234 | - | -€234 | |
| Other amounts payable | 47/48 | - | €3,317 | +€3,317 | |
| Accrued charges and deferred income | 492/3 | €1 | €1 | = | 0.0% |
| Turnover | 70 | €176,013 | €196,351 | +€20,338 | +11.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,465 | €163,099 | +€14,634 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,031 | €5,489 | +€458 | +9.1% |
| Other operating charges | 640/8 | €5,011 | €4,737 | -€274 | -5.5% |
| Gross operating margin | 9900 | €27,548 | €33,252 | +€5,704 | +20.7% |
| Operating profit (loss) | 9901 | €17,506 | €23,026 | +€5,520 | +31.5% |
| Financial income | 75/76B | €143 | - | -€143 | |
| Recurring financial income | 75 | €143 | - | -€143 | |
| Financial charges | 65/66B | €925 | €764 | -€161 | -17.4% |
| Recurring financial charges | 65 | €925 | €764 | -€161 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €16,724 | €22,262 | +€5,538 | +33.1% |
| Income taxes | 67/77 | €2,960 | €5,576 | +€2,616 | +88.4% |
| Profit (loss) for the period | 9904 | €13,764 | €16,686 | +€2,922 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,764 | €16,686 | +€2,922 | +21.2% |
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 19 October 2026 via checked.be.