BRUMENS: 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.
BRUMENS
Largest movements
- Receivables within one year +€19,547
up €19,547 (+118.6%), from €16,483 to €36,030
of which Other amounts receivable: +€19,328
- Tangible fixed assets -€13,614
down €13,614 (-22.7%), from €60,075 to €46,461
of which Land and buildings: -€10,588
- Intangible fixed assets -€8,150
down €8,150 (-44.4%), from €18,338 to €10,188
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Stocks and contracts -€4,359
down €4,359 (-16.4%), from €26,504 to €22,145
- Debts after one year -€8,099
down €8,099 (-12.8%), from €63,044 to €54,945
- Other debts -€7,993
down €7,993 (-99.8%), from €8,013 to €20
- Current portion of long-term debt +€4,304
up €4,304 (+20.4%), from €21,090 to €25,394
- Profit (loss) carried forward +€2,046
up €2,046 (+10.6%), from -€19,229 to -€17,183
- Gross operating margin -€5,598
down €5,598 (-7.6%), from €73,843 to €68,245
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 | €144,316 | €134,425 | -€9,891 | -6.9% |
| Fixed assets | 21/28 | €78,519 | €56,804 | -€21,715 | -27.7% |
| Intangible fixed assets | 21 | €18,338 | €10,188 | -€8,150 | -44.4% |
| Tangible fixed assets | 22/27 | €60,075 | €46,461 | -€13,614 | -22.7% |
| Land and buildings | 22 | €51,914 | €41,326 | -€10,588 | -20.4% |
| Plant, machinery and equipment | 23 | €7,254 | €5,134 | -€2,120 | -29.2% |
| Furniture and vehicles | 24 | €906 | - | -€906 | |
| Financial fixed assets | 28 | €107 | €156 | +€49 | +46.1% |
| Current assets | 29/58 | €65,797 | €77,621 | +€11,824 | +18.0% |
| Stocks and contracts in progress | 3 | €26,504 | €22,145 | -€4,359 | -16.4% |
| Stocks | 30/36 | €26,504 | €22,145 | -€4,359 | -16.4% |
| Amounts receivable within one year | 40/41 | €16,483 | €36,030 | +€19,547 | +118.6% |
| Trade receivables | 40 | €11 | €229 | +€219 | +2084.8% |
| Other amounts receivable | 41 | €16,473 | €35,801 | +€19,328 | +117.3% |
| Cash at bank and in hand | 54/58 | €17,810 | €19,445 | +€1,636 | +9.2% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €144,316 | €134,425 | -€9,891 | -6.9% |
| Equity | 10/15 | €26,771 | €28,817 | +€2,046 | +7.6% |
| Contributions | 10/11 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,229 | -€17,183 | +€2,046 | +10.6% |
| Amounts payable | 17/49 | €117,545 | €105,608 | -€11,937 | -10.2% |
| Amounts payable after more than one year | 17 | €63,044 | €54,945 | -€8,099 | -12.8% |
| Financial debts | 170/4 | €63,044 | €54,945 | -€8,099 | -12.8% |
| Amounts payable within one year | 42/48 | €54,501 | €50,662 | -€3,838 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €21,090 | €25,394 | +€4,304 | +20.4% |
| Trade debts | 44 | €16,197 | €17,276 | +€1,079 | +6.7% |
| Suppliers | 440/4 | €16,197 | €17,276 | +€1,079 | +6.7% |
| Advances received on contracts in progress | 46 | €194 | - | -€194 | |
| Taxes, remuneration and social security | 45 | €9,007 | €7,972 | -€1,035 | -11.5% |
| Taxes | 450/3 | €466 | €345 | -€121 | -25.9% |
| Remuneration and social security | 454/9 | €8,541 | €7,627 | -€914 | -10.7% |
| Other amounts payable | 47/48 | €8,013 | €20 | -€7,993 | -99.8% |
| Remuneration, social security and pensions | 62 | €36,931 | €36,281 | -€650 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,626 | €21,764 | +€138 | +0.6% |
| Other operating charges | 640/8 | €649 | €512 | -€137 | -21.1% |
| Gross operating margin | 9900 | €73,843 | €68,245 | -€5,598 | -7.6% |
| Operating profit (loss) | 9901 | €14,638 | €9,688 | -€4,949 | -33.8% |
| Financial income | 75/76B | - | €179 | +€179 | |
| Recurring financial income | 75 | - | €179 | +€179 | |
| Financial charges | 65/66B | €5,804 | €6,170 | +€367 | +6.3% |
| Recurring financial charges | 65 | €5,804 | €6,170 | +€367 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €8,834 | €3,697 | -€5,137 | -58.1% |
| Income taxes | 67/77 | €2,373 | €1,651 | -€722 | -30.4% |
| Profit (loss) for the period | 9904 | €6,461 | €2,046 | -€4,415 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,461 | €2,046 | -€4,415 | -68.3% |
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 10 October 2026 via checked.be.