BRUMO: 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.
BRUMO
Largest movements
- Receivables within one year +€46,105
up €46,105 (+280.6%), from €16,428 to €62,534
of which Trade receivables: +€45,790
- Tangible fixed assets +€22,781
up €22,781 (+75.7%), from €30,088 to €52,869
of which Furniture and vehicles: +€25,625
- Cash +€6,653
up €6,653 (+42.5%), from €15,664 to €22,317
mainly Trade debts (+€41,266) and Debts after one year (+€24,323)
- Stocks and contracts +€1,600
up €1,600 (+78.0%), from €2,050 to €3,650
- Trade debts +€41,266
up €41,266 (+305.4%), from €13,512 to €54,778
- Debts after one year +€24,323
new in 2025: €24,323
- Current portion of long-term debt +€10,983
new in 2025: €10,983
- Tax, wage and social debts -€6,736
down €6,736 (-98.7%), from €6,823 to €87
of which Remuneration and social security: -€4,250
- Reserves +€6,442
up €6,442 (+24.3%), from €26,521 to €32,963
of which Distributable reserves: +€6,442
- Depreciation +€11,687
up €11,687 (+109.2%), from €10,700 to €22,387
- Taxes -€5,007
down €5,007 (-63.7%), from €7,864 to €2,857
- Gross operating margin -€2,076
down €2,076 (-5.4%), from €38,462 to €36,386
- Financial charges +€1,420
up €1,420 (+98.3%), from €1,445 to €2,865
- Other operating charges -€820
down €820 (-29.1%), from €2,814 to €1,994
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 | €65,598 | €141,876 | +€76,278 | +116.3% |
| Fixed assets | 21/28 | €30,251 | €53,032 | +€22,781 | +75.3% |
| Tangible fixed assets | 22/27 | €30,088 | €52,869 | +€22,781 | +75.7% |
| Land and buildings | 22 | €3,546 | €2,984 | -€561 | -15.8% |
| Plant, machinery and equipment | 23 | €5,002 | €2,720 | -€2,282 | -45.6% |
| Furniture and vehicles | 24 | €21,540 | €47,165 | +€25,625 | +119.0% |
| Financial fixed assets | 28 | €163 | €163 | = | 0.0% |
| Current assets | 29/58 | €35,347 | €88,843 | +€53,496 | +151.3% |
| Stocks and contracts in progress | 3 | €2,050 | €3,650 | +€1,600 | +78.0% |
| Stocks | 30/36 | €2,050 | €3,650 | +€1,600 | +78.0% |
| Amounts receivable within one year | 40/41 | €16,428 | €62,534 | +€46,105 | +280.6% |
| Trade receivables | 40 | - | €45,790 | +€45,790 | |
| Other amounts receivable | 41 | €16,428 | €16,744 | +€315 | +1.9% |
| Cash at bank and in hand | 54/58 | €15,664 | €22,317 | +€6,653 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,205 | €343 | -€862 | -71.6% |
| Total equity and liabilities | 10/49 | €65,598 | €141,876 | +€76,278 | +116.3% |
| Equity | 10/15 | €45,113 | €51,555 | +€6,442 | +14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,521 | €32,963 | +€6,442 | +24.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,661 | €31,104 | +€6,442 | +26.1% |
| Amounts payable | 17/49 | €20,486 | €90,321 | +€69,835 | +340.9% |
| Amounts payable after more than one year | 17 | - | €24,323 | +€24,323 | |
| Financial debts | 170/4 | - | €24,323 | +€24,323 | |
| Amounts payable within one year | 42/48 | €20,486 | €65,998 | +€45,513 | +222.2% |
| Current portion of amounts payable after more than one year | 42 | - | €10,983 | +€10,983 | |
| Trade debts | 44 | €13,512 | €54,778 | +€41,266 | +305.4% |
| Suppliers | 440/4 | €13,512 | €54,778 | +€41,266 | +305.4% |
| Advances received on contracts in progress | 46 | €150 | €150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,823 | €87 | -€6,736 | -98.7% |
| Taxes | 450/3 | €2,573 | €87 | -€2,486 | -96.6% |
| Remuneration and social security | 454/9 | €4,250 | - | -€4,250 | |
| Remuneration, social security and pensions | 62 | €209 | €6 | -€203 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,700 | €22,387 | +€11,687 | +109.2% |
| Other operating charges | 640/8 | €2,814 | €1,994 | -€820 | -29.1% |
| Gross operating margin | 9900 | €38,462 | €36,386 | -€2,076 | -5.4% |
| Operating profit (loss) | 9901 | €24,739 | €11,999 | -€12,740 | -51.5% |
| Financial income | 75/76B | €22 | €165 | +€143 | +650.2% |
| Recurring financial income | 75 | €22 | €165 | +€143 | +650.2% |
| Financial charges | 65/66B | €1,445 | €2,865 | +€1,420 | +98.3% |
| Recurring financial charges | 65 | €1,445 | €2,865 | +€1,420 | +98.3% |
| Profit (loss) for the period before taxes | 9903 | €23,316 | €9,299 | -€14,017 | -60.1% |
| Income taxes | 67/77 | €7,864 | €2,857 | -€5,007 | -63.7% |
| Profit (loss) for the period | 9904 | €15,452 | €6,442 | -€9,010 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,452 | €6,442 | -€9,010 | -58.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.