BRUMIKAM: 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.
BRUMIKAM
Largest movements
- Cash -€123,196
down €123,196 (-69.7%), from €176,723 to €53,527
mainly Debts after one year (-€66,836) and Tax, wage and social debts (-€43,361)
- Tangible fixed assets -€20,491
down €20,491 (-1.3%), from €1.6m to €1.6m
of which Land and buildings: -€12,993
- Debts after one year -€66,836
down €66,836 (-7.2%), from €922,540 to €855,704
- Tax, wage and social debts -€43,361
down €43,361 (-52.9%), from €82,033 to €38,672
- Accrued charges and deferred income -€19,500
down €19,500 (-100.0%), from €19,500 to €0
- Gross operating margin -€156,774
down €156,774 (-74.7%), from €209,824 to €53,050
- Taxes -€38,370
down €38,370 (-99.5%), from €38,546 to €176
- Depreciation -€11,569
down €11,569 (-24.6%), from €47,061 to €35,493
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 | €1,810,746 | €1,671,008 | -€139,738 | -7.7% |
| Fixed assets | 21/28 | €1,593,824 | €1,573,063 | -€20,761 | -1.3% |
| Intangible fixed assets | 21 | €270 | €0 | -€270 | -100.0% |
| Tangible fixed assets | 22/27 | €1,593,554 | €1,573,063 | -€20,491 | -1.3% |
| Land and buildings | 22 | €1,151,442 | €1,138,450 | -€12,993 | -1.1% |
| Plant, machinery and equipment | 23 | €437,148 | €426,464 | -€10,684 | -2.4% |
| Furniture and vehicles | 24 | €4,963 | €8,149 | +€3,186 | +64.2% |
| Current assets | 29/58 | €216,922 | €97,945 | -€118,977 | -54.8% |
| Amounts receivable within one year | 40/41 | €38,531 | €41,294 | +€2,763 | +7.2% |
| Trade receivables | 40 | €21,103 | €8,274 | -€12,829 | -60.8% |
| Other amounts receivable | 41 | €17,428 | €33,020 | +€15,592 | +89.5% |
| Cash at bank and in hand | 54/58 | €176,723 | €53,527 | -€123,196 | -69.7% |
| Deferred charges and accrued income | 490/1 | €1,668 | €3,124 | +€1,456 | +87.3% |
| Total equity and liabilities | 10/49 | €1,810,746 | €1,671,008 | -€139,738 | -7.7% |
| Equity | 10/15 | €715,564 | €702,225 | -€13,338 | -1.9% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Capital | 10 | €92,960 | €92,960 | = | 0.0% |
| Issued capital | 100 | €92,960 | €92,960 | = | 0.0% |
| Revaluation surpluses | 12 | €553,594 | €553,594 | = | 0.0% |
| Reserves | 13 | €80,863 | €80,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,621 | €42,621 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,226 | €30,226 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,242 | €38,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,853 | -€25,191 | -€13,338 | -112.5% |
| Amounts payable | 17/49 | €1,095,183 | €968,783 | -€126,400 | -11.5% |
| Amounts payable after more than one year | 17 | €922,540 | €855,704 | -€66,836 | -7.2% |
| Financial debts | 170/4 | €922,540 | €855,704 | -€66,836 | -7.2% |
| Amounts payable within one year | 42/48 | €153,142 | €113,078 | -€40,064 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €65,526 | €66,836 | +€1,310 | +2.0% |
| Trade debts | 44 | €1,084 | €3,070 | +€1,987 | +183.4% |
| Suppliers | 440/4 | €1,084 | €3,070 | +€1,987 | +183.4% |
| Taxes, remuneration and social security | 45 | €82,033 | €38,672 | -€43,361 | -52.9% |
| Taxes | 450/3 | €82,033 | €38,672 | -€43,361 | -52.9% |
| Other amounts payable | 47/48 | €4,500 | €4,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €19,500 | €0 | -€19,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,061 | €35,493 | -€11,569 | -24.6% |
| Other operating charges | 640/8 | €12,209 | €12,311 | +€102 | +0.8% |
| Gross operating margin | 9900 | €209,824 | €53,050 | -€156,774 | -74.7% |
| Operating profit (loss) | 9901 | €150,554 | €5,246 | -€145,308 | -96.5% |
| Financial income | 75/76B | €667 | €1,748 | +€1,082 | +162.3% |
| Recurring financial income | 75 | €667 | €1,748 | +€1,082 | +162.3% |
| Financial charges | 65/66B | €21,478 | €20,157 | -€1,322 | -6.2% |
| Recurring financial charges | 65 | €21,478 | €20,157 | -€1,322 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €129,742 | -€13,162 | -€142,905 | |
| Income taxes | 67/77 | €38,546 | €176 | -€38,370 | -99.5% |
| Profit (loss) for the period | 9904 | €91,197 | -€13,338 | -€104,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,197 | -€13,338 | -€104,535 |
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 11 October 2026 via checked.be.