BRUMED: 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.
BRUMED
Largest movements
- Tangible fixed assets -€9,652
down €9,652 (-38.0%), from €25,379 to €15,727
- Cash +€1,084
up €1,084 (+41.5%), from €2,611 to €3,695
mainly Depreciation (+€11,992) and Net result for the year (+€2,171)
- Receivables within one year +€407
up €407 (+8.1%), from €5,049 to €5,457
of which Other amounts receivable: +€438
- Intangible fixed assets -€370
down €370 (-25.2%), from €1,470 to €1,100
- Debts after one year -€7,673
down €7,673 (-6.1%), from €125,073 to €117,401
- Current portion of long-term debt -€3,752
no longer reported in 2025 (was €3,752)
- Profit (loss) carried forward +€2,171
up €2,171 (+2.1%), from -€102,288 to -€100,117
- Trade debts +€465
up €465 (+24.4%), from €1,908 to €2,373
- Depreciation -€11,428
down €11,428 (-48.8%), from €23,420 to €11,992
- Gross operating margin -€11,114
down €11,114 (-38.4%), from €28,965 to €17,852
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 | €35,049 | €26,519 | -€8,530 | -24.3% |
| Fixed assets | 21/28 | €26,849 | €16,827 | -€10,022 | -37.3% |
| Intangible fixed assets | 21 | €1,470 | €1,100 | -€370 | -25.2% |
| Tangible fixed assets | 22/27 | €25,379 | €15,727 | -€9,652 | -38.0% |
| Land and buildings | 22 | €5,658 | €1,915 | -€3,743 | -66.2% |
| Plant, machinery and equipment | 23 | €5,405 | €3,626 | -€1,779 | -32.9% |
| Furniture and vehicles | 24 | €7,916 | €3,786 | -€4,130 | -52.2% |
| Other tangible fixed assets | 26 | €6,400 | €6,400 | = | 0.0% |
| Current assets | 29/58 | €8,201 | €9,692 | +€1,491 | +18.2% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,049 | €5,457 | +€407 | +8.1% |
| Trade receivables | 40 | €1,750 | €1,719 | -€31 | -1.8% |
| Other amounts receivable | 41 | €3,299 | €3,738 | +€438 | +13.3% |
| Cash at bank and in hand | 54/58 | €2,611 | €3,695 | +€1,084 | +41.5% |
| Deferred charges and accrued income | 490/1 | €40 | €40 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,049 | €26,519 | -€8,530 | -24.3% |
| Equity | 10/15 | -€97,288 | -€95,117 | +€2,171 | +2.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,288 | -€100,117 | +€2,171 | +2.1% |
| Amounts payable | 17/49 | €132,337 | €121,636 | -€10,701 | -8.1% |
| Amounts payable after more than one year | 17 | €125,073 | €117,401 | -€7,673 | -6.1% |
| Financial debts | 170/4 | €125,073 | €117,401 | -€7,673 | -6.1% |
| Amounts payable within one year | 42/48 | €7,264 | €4,235 | -€3,029 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €3,752 | - | -€3,752 | |
| Trade debts | 44 | €1,908 | €2,373 | +€465 | +24.4% |
| Suppliers | 440/4 | €1,908 | €2,373 | +€465 | +24.4% |
| Taxes, remuneration and social security | 45 | €1,603 | €1,862 | +€258 | +16.1% |
| Taxes | 450/3 | €1,603 | €1,862 | +€258 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,420 | €11,992 | -€11,428 | -48.8% |
| Other operating charges | 640/8 | €721 | €937 | +€216 | +30.0% |
| Gross operating margin | 9900 | €28,965 | €17,852 | -€11,114 | -38.4% |
| Operating profit (loss) | 9901 | €4,824 | €4,922 | +€98 | +2.0% |
| Financial income | 75/76B | €163 | €205 | +€42 | +25.5% |
| Recurring financial income | 75 | €163 | €205 | +€42 | +25.5% |
| Financial charges | 65/66B | €3,022 | €2,780 | -€242 | -8.0% |
| Recurring financial charges | 65 | €3,022 | €2,780 | -€242 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €1,965 | €2,347 | +€382 | +19.4% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €1,791 | €2,171 | +€380 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,791 | €2,171 | +€380 | +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 14 October 2026 via checked.be.