BRUMEN: 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.
BRUMEN
Largest movements
- Receivables within one year -€53,572
down €53,572 (-40.4%), from €132,478 to €78,906
of which Other amounts receivable: -€51,540
- Tangible fixed assets +€17,240
up €17,240 (+88.5%), from €19,476 to €36,716
of which Furniture and vehicles: +€20,543
- Cash -€4,305
down €4,305 (-50.6%), from €8,507 to €4,201
mainly Contributions, distributions and other (-€69,397) and Investment in fixed assets (net) (-€25,660)
- Reserves -€51,954
down €51,954 (-40.2%), from €129,338 to €77,384
- Trade debts +€4,787
up €4,787 (+99.1%), from €4,829 to €9,616
- Current portion of long-term debt +€2,711
up €2,711 (+57.3%), from €4,733 to €7,444
- Debts after one year +€2,550
new in 2025: €2,550
- Depreciation +€4,179
up €4,179 (+98.5%), from €4,241 to €8,420
- Gross operating margin +€2,601
up €2,601 (+8.8%), from €29,401 to €32,002
- Financial income -€815
down €815 (-16.2%), from €5,045 to €4,230
- Other operating charges +€324
up €324 (+177%), from €183 to €507
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 | €160,460 | €119,823 | -€40,637 | -25.3% |
| Fixed assets | 21/28 | €19,476 | €36,716 | +€17,240 | +88.5% |
| Tangible fixed assets | 22/27 | €19,476 | €36,716 | +€17,240 | +88.5% |
| Furniture and vehicles | 24 | €816 | €21,359 | +€20,543 | +2,517% |
| Other tangible fixed assets | 26 | €18,660 | €15,357 | -€3,303 | -17.7% |
| Current assets | 29/58 | €140,985 | €83,107 | -€57,877 | -41.1% |
| Amounts receivable within one year | 40/41 | €132,478 | €78,906 | -€53,572 | -40.4% |
| Trade receivables | 40 | €8,301 | €6,269 | -€2,032 | -24.5% |
| Other amounts receivable | 41 | €124,177 | €72,637 | -€51,540 | -41.5% |
| Cash at bank and in hand | 54/58 | €8,507 | €4,201 | -€4,305 | -50.6% |
| Total equity and liabilities | 10/49 | €160,460 | €119,823 | -€40,637 | -25.3% |
| Equity | 10/15 | €147,938 | €95,984 | -€51,954 | -35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,338 | €77,384 | -€51,954 | -40.2% |
| Distributable reserves | 133 | €129,338 | €77,384 | -€51,954 | -40.2% |
| Amounts payable | 17/49 | €12,523 | €23,839 | +€11,317 | +90.4% |
| Amounts payable after more than one year | 17 | - | €2,550 | +€2,550 | |
| Financial debts | 170/4 | - | €2,550 | +€2,550 | |
| Amounts payable within one year | 42/48 | €12,523 | €20,683 | +€8,160 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €4,733 | €7,444 | +€2,711 | +57.3% |
| Trade debts | 44 | €4,829 | €9,616 | +€4,787 | +99.1% |
| Suppliers | 440/4 | €4,829 | €9,616 | +€4,787 | +99.1% |
| Taxes, remuneration and social security | 45 | €2,960 | €3,623 | +€663 | +22.4% |
| Taxes | 450/3 | €2,960 | €3,623 | +€663 | +22.4% |
| Accrued charges and deferred income | 492/3 | - | €606 | +€606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €8,420 | +€4,179 | +98.5% |
| Other operating charges | 640/8 | €183 | €507 | +€324 | +177% |
| Gross operating margin | 9900 | €29,401 | €32,002 | +€2,601 | +8.8% |
| Operating profit (loss) | 9901 | €24,977 | €23,075 | -€1,903 | -7.6% |
| Financial income | 75/76B | €5,045 | €4,230 | -€815 | -16.2% |
| Recurring financial income | 75 | €5,045 | €4,230 | -€815 | -16.2% |
| Financial charges | 65/66B | €1,024 | €1,060 | +€36 | +3.5% |
| Recurring financial charges | 65 | €1,024 | €1,060 | +€36 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €28,998 | €26,245 | -€2,753 | -9.5% |
| Income taxes | 67/77 | €8,899 | €8,802 | -€97 | -1.1% |
| Profit (loss) for the period | 9904 | €20,099 | €17,443 | -€2,657 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,099 | €17,443 | -€2,657 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.