BRUMOFOOD: 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.
BRUMOFOOD
Largest movements
- Cash +€19,911
up €19,911 (+11.0%), from €181,274 to €201,184
mainly Trade debts (+€31,659) and Depreciation (+€6,562)
- Receivables within one year +€8,405
up €8,405 (+9.3%), from €90,551 to €98,956
of which Other amounts receivable: +€8,550
- Tangible fixed assets +€5,107
up €5,107 (+29.1%), from €17,537 to €22,644
of which Plant, machinery and equipment: +€5,545
- Trade debts +€31,659
up €31,659 (+25.9%), from €122,093 to €153,752
- Staff costs +€55,441
up €55,441 (+53.1%), from €104,343 to €159,784
- Taxes +€35,056
up €35,056 (+236866.8%), from €15 to €35,071
- Depreciation -€5,386
down €5,386 (-45.1%), from €11,948 to €6,562
- Financial charges -€5,328
down €5,328 (-93.6%), from €5,691 to €363
of which Non-recurring financial charges: -€5,222
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 | €309,544 | €343,718 | +€34,175 | +11.0% |
| Fixed assets | 21/28 | €22,106 | €27,213 | +€5,107 | +23.1% |
| Tangible fixed assets | 22/27 | €17,537 | €22,644 | +€5,107 | +29.1% |
| Plant, machinery and equipment | 23 | €1,820 | €7,365 | +€5,545 | +304.6% |
| Furniture and vehicles | 24 | €15,717 | €15,279 | -€438 | -2.8% |
| Financial fixed assets | 28 | €4,569 | €4,569 | = | 0.0% |
| Current assets | 29/58 | €287,437 | €316,505 | +€29,068 | +10.1% |
| Amounts receivable within one year | 40/41 | €90,551 | €98,956 | +€8,405 | +9.3% |
| Trade receivables | 40 | €7,652 | €7,507 | -€145 | -1.9% |
| Other amounts receivable | 41 | €82,900 | €91,450 | +€8,550 | +10.3% |
| Cash at bank and in hand | 54/58 | €181,274 | €201,184 | +€19,911 | +11.0% |
| Deferred charges and accrued income | 490/1 | €15,612 | €16,364 | +€752 | +4.8% |
| Total equity and liabilities | 10/49 | €309,544 | €343,718 | +€34,175 | +11.0% |
| Equity | 10/15 | €160,522 | €161,755 | +€1,233 | +0.8% |
| Contributions | 10/11 | €26,874 | €26,874 | = | 0.0% |
| Capital | 10 | €26,874 | - | -€26,874 | |
| Issued capital | 100 | €49,579 | - | -€49,579 | |
| Uncalled capital | 101 | €22,705 | - | -€22,705 | |
| Reserves | 13 | €31,124 | €31,124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | - | -€5,000 | |
| Reserves not available under the articles | 1311 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | €26,124 | €26,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,524 | €103,757 | +€1,233 | +1.2% |
| Amounts payable | 17/49 | €149,022 | €181,964 | +€32,942 | +22.1% |
| Amounts payable within one year | 42/48 | €149,022 | €181,964 | +€32,942 | +22.1% |
| Trade debts | 44 | €122,093 | €153,752 | +€31,659 | +25.9% |
| Suppliers | 440/4 | €122,093 | €153,752 | +€31,659 | +25.9% |
| Taxes, remuneration and social security | 45 | €26,929 | €28,212 | +€1,283 | +4.8% |
| Taxes | 450/3 | €3,865 | €5,098 | +€1,233 | +31.9% |
| Remuneration and social security | 454/9 | €23,064 | €23,114 | +€50 | +0.2% |
| Remuneration, social security and pensions | 62 | €104,343 | €159,784 | +€55,441 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,948 | €6,562 | -€5,386 | -45.1% |
| Other operating charges | 640/8 | €3,678 | €4,307 | +€628 | +17.1% |
| Gross operating margin | 9900 | €206,831 | €207,321 | +€490 | +0.2% |
| Operating profit (loss) | 9901 | €86,861 | €36,667 | -€50,194 | -57.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,691 | €363 | -€5,328 | -93.6% |
| Recurring financial charges | 65 | €469 | €363 | -€106 | -22.7% |
| Non-recurring financial charges | 66B | €5,222 | - | -€5,222 | |
| Profit (loss) for the period before taxes | 9903 | €81,170 | €36,304 | -€44,866 | -55.3% |
| Income taxes | 67/77 | €15 | €35,071 | +€35,056 | +236866.8% |
| Profit (loss) for the period | 9904 | €81,155 | €1,233 | -€79,922 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,155 | €1,233 | -€79,922 | -98.5% |
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 12 October 2026 via checked.be.