BRUMED: 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.
BRUMED
Largest movements
- Cash +€100,213
up €100,213 (+28.8%), from €348,239 to €448,452
mainly Net result for the year (+€120,057) and Receivables within one year (+€39,425)
- Receivables within one year -€39,425
down €39,425 (-42.8%), from €92,191 to €52,766
- Reserves +€60,000
up €60,000 (+31.3%), from €191,523 to €251,523
- Tax, wage and social debts +€39,000
up €39,000 (+229.4%), from €17,000 to €56,000
- Other debts -€30,000
down €30,000 (-37.5%), from €80,000 to €50,000
- Debts after one year -€11,955
down €11,955 (-7.1%), from €168,588 to €156,633
- Profit (loss) carried forward +€10,057
up €10,057 (+4.7%), from €213,495 to €223,552
- Gross operating margin +€38,328
up €38,328 (+26.2%), from €146,376 to €184,703
- Taxes +€24,147
up €24,147 (+72.6%), from €33,278 to €57,425
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.
Cash bridge derived
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 | €700,082 | €769,469 | +€69,387 | +9.9% |
| Fixed assets | 21/28 | €253,134 | €255,067 | +€1,933 | +0.8% |
| Tangible fixed assets | 22/27 | €253,134 | €255,067 | +€1,933 | +0.8% |
| Land and buildings | 22 | €250,303 | €250,000 | -€303 | -0.1% |
| Furniture and vehicles | 24 | €2,832 | €5,067 | +€2,235 | +78.9% |
| Current assets | 29/58 | €446,947 | €514,402 | +€67,454 | +15.1% |
| Amounts receivable within one year | 40/41 | €92,191 | €52,766 | -€39,425 | -42.8% |
| Other amounts receivable | 41 | €92,191 | €52,766 | -€39,425 | -42.8% |
| Cash at bank and in hand | 54/58 | €348,239 | €448,452 | +€100,213 | +28.8% |
| Deferred charges and accrued income | 490/1 | €6,518 | €13,184 | +€6,666 | +102.3% |
| Total equity and liabilities | 10/49 | €700,082 | €769,469 | +€69,387 | +9.9% |
| Equity | 10/15 | €417,418 | €487,475 | +€70,057 | +16.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €191,523 | €251,523 | +€60,000 | +31.3% |
| Distributable reserves | 133 | €191,523 | €251,523 | +€60,000 | +31.3% |
| Profit (loss) carried forward | 14 | €213,495 | €223,552 | +€10,057 | +4.7% |
| Amounts payable | 17/49 | €282,664 | €281,993 | -€670 | -0.2% |
| Amounts payable after more than one year | 17 | €168,588 | €156,633 | -€11,955 | -7.1% |
| Financial debts | 170/4 | €168,588 | €156,633 | -€11,955 | -7.1% |
| Amounts payable within one year | 42/48 | €114,076 | €125,360 | +€11,285 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €12,626 | €11,955 | -€671 | -5.3% |
| Trade debts | 44 | €4,449 | €7,405 | +€2,956 | +66.4% |
| Suppliers | 440/4 | €4,449 | €7,405 | +€2,956 | +66.4% |
| Taxes, remuneration and social security | 45 | €17,000 | €56,000 | +€39,000 | +229.4% |
| Taxes | 450/3 | €17,000 | €56,000 | +€39,000 | +229.4% |
| Other amounts payable | 47/48 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,490 | €2,815 | +€325 | +13.1% |
| Other operating charges | 640/8 | €1,044 | €605 | -€439 | -42.1% |
| Gross operating margin | 9900 | €146,376 | €184,703 | +€38,328 | +26.2% |
| Operating profit (loss) | 9901 | €142,841 | €181,282 | +€38,441 | +26.9% |
| Financial income | 75/76B | €1,313 | €1,500 | +€187 | +14.3% |
| Recurring financial income | 75 | €1,313 | €1,500 | +€187 | +14.3% |
| Financial charges | 65/66B | €6,219 | €5,300 | -€919 | -14.8% |
| Recurring financial charges | 65 | €6,219 | €5,300 | -€919 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €137,935 | €177,483 | +€39,548 | +28.7% |
| Income taxes | 67/77 | €33,278 | €57,425 | +€24,147 | +72.6% |
| Profit (loss) for the period | 9904 | €104,657 | €120,057 | +€15,401 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,657 | €120,057 | +€15,401 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.