BRUMOCAR: 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.
BRUMOCAR
Largest movements
- Stocks and contracts -€23,350
down €23,350 (-47.4%), from €49,235 to €25,885
- Receivables within one year -€8,705
down €8,705 (-51.7%), from €16,841 to €8,135
of which Trade receivables: -€9,018
- Cash +€7,280
up €7,280 (+83.7%), from €8,693 to €15,973
mainly Stocks and contracts (+€23,350) and Current portion of long-term debt (+€21,084)
- Tangible fixed assets -€793
down €793 (-30.1%), from €2,636 to €1,843
of which Furniture and vehicles: -€698
- Current portion of long-term debt +€21,084
up €21,084 (+93.7%), from €22,500 to €43,584
- Trade debts -€19,309
down €19,309 (-94.1%), from €20,520 to €1,210
- Profit (loss) carried forward -€15,378
down €15,378, from €299 to -€15,079
- Tax, wage and social debts -€7,485
down €7,485 (-76.8%), from €9,751 to €2,266
- Reserves -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€9,072
down €9,072 (-120%), from -€7,582 to -€16,654
- Other operating charges +€1,139
up €1,139 (+435%), from €262 to €1,400
- Financial charges +€689
up €689 (+80.2%), from €860 to €1,549
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 | €77,405 | €51,998 | -€25,407 | -32.8% |
| Fixed assets | 21/28 | €2,636 | €1,843 | -€793 | -30.1% |
| Tangible fixed assets | 22/27 | €2,636 | €1,843 | -€793 | -30.1% |
| Plant, machinery and equipment | 23 | €318 | €223 | -€95 | -29.9% |
| Furniture and vehicles | 24 | €2,318 | €1,620 | -€698 | -30.1% |
| Current assets | 29/58 | €74,769 | €50,155 | -€24,614 | -32.9% |
| Stocks and contracts in progress | 3 | €49,235 | €25,885 | -€23,350 | -47.4% |
| Stocks | 30/36 | €49,235 | €25,885 | -€23,350 | -47.4% |
| Amounts receivable within one year | 40/41 | €16,841 | €8,135 | -€8,705 | -51.7% |
| Trade receivables | 40 | €9,018 | - | -€9,018 | |
| Other amounts receivable | 41 | €7,823 | €8,135 | +€312 | +4.0% |
| Cash at bank and in hand | 54/58 | €8,693 | €15,973 | +€7,280 | +83.7% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €77,405 | €51,998 | -€25,407 | -32.8% |
| Equity | 10/15 | €23,899 | €3,521 | -€20,378 | -85.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | - | -€5,000 | |
| Distributable reserves | 133 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €299 | -€15,079 | -€15,378 | |
| Amounts payable | 17/49 | €53,506 | €48,476 | -€5,030 | -9.4% |
| Amounts payable within one year | 42/48 | €52,771 | €47,060 | -€5,711 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €22,500 | €43,584 | +€21,084 | +93.7% |
| Trade debts | 44 | €20,520 | €1,210 | -€19,309 | -94.1% |
| Suppliers | 440/4 | €20,520 | €1,210 | -€19,309 | -94.1% |
| Taxes, remuneration and social security | 45 | €9,751 | €2,266 | -€7,485 | -76.8% |
| Taxes | 450/3 | €9,751 | €2,266 | -€7,485 | -76.8% |
| Accrued charges and deferred income | 492/3 | €735 | €1,417 | +€681 | +92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €793 | +€153 | +23.9% |
| Other operating charges | 640/8 | €262 | €1,400 | +€1,139 | +435% |
| Gross operating margin | 9900 | -€7,582 | -€16,654 | -€9,072 | -120% |
| Operating profit (loss) | 9901 | -€8,483 | -€18,846 | -€10,363 | -122% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €860 | €1,549 | +€689 | +80.2% |
| Recurring financial charges | 65 | €860 | €1,549 | +€689 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,342 | -€20,378 | -€11,035 | -118% |
| Profit (loss) for the period | 9904 | -€9,342 | -€20,378 | -€11,035 | -118% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,342 | -€20,378 | -€11,035 | -118% |
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 17 October 2026 via checked.be.