BRUMBO: 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.
BRUMBO
Largest movements
- Receivables within one year +€98,560
up €98,560 (+90.0%), from €109,481 to €208,041
of which Trade receivables: +€82,376
- Cash +€50,924
up €50,924 (+101%), from €50,250 to €101,174
mainly Trade debts (+€89,304) and Debts after one year (+€60,000)
- Stocks and contracts +€8,000
up €8,000 (+7.0%), from €114,000 to €122,000
- Trade debts +€89,304
up €89,304 (+96.2%), from €92,869 to €182,173
- Debts after one year +€60,000
up €60,000 (+159%), from €37,690 to €97,690
- Profit (loss) carried forward +€8,030
up €8,030 (+8.0%), from €100,831 to €108,861
- Gross operating margin -€10,375
down €10,375 (-45.5%), from €22,807 to €12,432
- Taxes -€1,431
down €1,431 (-37.1%), from €3,857 to €2,426
- Other operating charges -€698
down €698 (-45.7%), from €1,529 to €831
- Financial income +€657
up €657 (+105%), from €625 to €1,282
of which Financial income: +€657
- Financial charges -€300
down €300 (-11.0%), from €2,726 to €2,426
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 | €273,981 | €432,133 | +€158,152 | +57.7% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €273,731 | €431,883 | +€158,152 | +57.8% |
| Stocks and contracts in progress | 3 | €114,000 | €122,000 | +€8,000 | +7.0% |
| Contracts in progress | 37 | €114,000 | €122,000 | +€8,000 | +7.0% |
| Amounts receivable within one year | 40/41 | €109,481 | €208,041 | +€98,560 | +90.0% |
| Trade receivables | 40 | €16,179 | €98,555 | +€82,376 | +509% |
| Other amounts receivable | 41 | €93,302 | €109,486 | +€16,184 | +17.3% |
| Cash at bank and in hand | 54/58 | €50,250 | €101,174 | +€50,924 | +101% |
| Deferred charges and accrued income | 490/1 | - | €668 | +€668 | |
| Total equity and liabilities | 10/49 | €273,981 | €432,133 | +€158,152 | +57.7% |
| Equity | 10/15 | €141,509 | €149,539 | +€8,030 | +5.7% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €24,478 | €24,478 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,618 | €22,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,831 | €108,861 | +€8,030 | +8.0% |
| Amounts payable | 17/49 | €132,472 | €282,594 | +€150,122 | +113% |
| Amounts payable after more than one year | 17 | €37,690 | €97,690 | +€60,000 | +159% |
| Financial debts | 170/4 | €37,690 | €97,690 | +€60,000 | +159% |
| Amounts payable within one year | 42/48 | €94,782 | €184,904 | +€90,122 | +95.1% |
| Financial debts | 43 | €1,318 | €2,136 | +€818 | +62.1% |
| Credit institutions | 430/8 | €1,318 | €2,136 | +€818 | +62.1% |
| Trade debts | 44 | €92,869 | €182,173 | +€89,304 | +96.2% |
| Suppliers | 440/4 | €92,869 | €182,173 | +€89,304 | +96.2% |
| Taxes, remuneration and social security | 45 | €595 | €595 | = | 0.0% |
| Taxes | 450/3 | €595 | €595 | = | 0.0% |
| Other operating charges | 640/8 | €1,529 | €831 | -€698 | -45.7% |
| Gross operating margin | 9900 | €22,807 | €12,432 | -€10,375 | -45.5% |
| Operating profit (loss) | 9901 | €21,278 | €11,601 | -€9,677 | -45.5% |
| Financial income | 75/76B | €625 | €1,282 | +€657 | +105% |
| Recurring financial income | 75 | €625 | €1,282 | +€657 | +105% |
| Non-recurring financial income | 76B | €625 | - | -€625 | |
| Financial charges | 65/66B | €2,726 | €2,426 | -€300 | -11.0% |
| Recurring financial charges | 65 | €2,726 | €2,426 | -€300 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €19,177 | €10,457 | -€8,720 | -45.5% |
| Income taxes | 67/77 | €3,857 | €2,426 | -€1,431 | -37.1% |
| Profit (loss) for the period | 9904 | €15,320 | €8,031 | -€7,289 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,320 | €8,031 | -€7,289 | -47.6% |
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 17 October 2026 via checked.be.