BRUMON: 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.
BRUMON
Largest movements
- Cash -€130,633
down €130,633 (-14.9%), from €877,490 to €746,856
mainly Other debts (-€227,500) and Contributions, distributions and other (-€220,000)
- Stocks and contracts -€30,502
down €30,502 (-6.8%), from €449,738 to €419,236
- Tangible fixed assets -€26,980
down €26,980 (-11.0%), from €246,324 to €219,344
of which Other tangible fixed assets: -€22,594
- Other debts -€227,500
down €227,500 (-49.5%), from €460,000 to €232,500
- Trade debts +€61,350
up €61,350 (+9.2%), from €667,744 to €729,094
- Current portion of long-term debt -€31,336
down €31,336 (-100%), from €31,336 to €0
- Tax, wage and social debts +€30,720
up €30,720 (+37.7%), from €81,462 to €112,183
of which Remuneration and social security: +€30,089
- Financial income -€171,944
down €171,944 (-92.1%), from €186,646 to €14,702
of which Non-recurring financial income: -€162,500
- Staff costs +€69,278
up €69,278 (+16.2%), from €426,795 to €496,072
- Gross operating margin -€19,238
down €19,238 (-2.4%), from €801,620 to €782,382
- Depreciation -€15,055
down €15,055 (-21.6%), from €69,593 to €54,537
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 | €1,640,636 | €1,468,272 | -€172,364 | -10.5% |
| Fixed assets | 21/28 | €246,324 | €219,344 | -€26,980 | -11.0% |
| Tangible fixed assets | 22/27 | €246,324 | €219,344 | -€26,980 | -11.0% |
| Plant, machinery and equipment | 23 | €67,804 | €63,418 | -€4,385 | -6.5% |
| Other tangible fixed assets | 26 | €178,520 | €155,926 | -€22,594 | -12.7% |
| Current assets | 29/58 | €1,394,312 | €1,248,928 | -€145,384 | -10.4% |
| Stocks and contracts in progress | 3 | €449,738 | €419,236 | -€30,502 | -6.8% |
| Stocks | 30/36 | €449,738 | €419,236 | -€30,502 | -6.8% |
| Amounts receivable within one year | 40/41 | €67,084 | €82,836 | +€15,751 | +23.5% |
| Trade receivables | 40 | €56,398 | €73,795 | +€17,397 | +30.8% |
| Other amounts receivable | 41 | €10,686 | €9,040 | -€1,646 | -15.4% |
| Cash at bank and in hand | 54/58 | €877,490 | €746,856 | -€130,633 | -14.9% |
| Total equity and liabilities | 10/49 | €1,640,636 | €1,468,272 | -€172,364 | -10.5% |
| Equity | 10/15 | €298,386 | €312,670 | +€14,285 | +4.8% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,386 | €70,670 | +€14,285 | +25.3% |
| Amounts payable | 17/49 | €1,342,251 | €1,155,602 | -€186,649 | -13.9% |
| Amounts payable after more than one year | 17 | €12,500 | €0 | -€12,500 | -100% |
| Financial debts | 170/4 | €12,500 | - | -€12,500 | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €1,240,542 | €1,073,777 | -€166,766 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €31,336 | €0 | -€31,336 | -100% |
| Trade debts | 44 | €667,744 | €729,094 | +€61,350 | +9.2% |
| Suppliers | 440/4 | €667,744 | €729,094 | +€61,350 | +9.2% |
| Taxes, remuneration and social security | 45 | €81,462 | €112,183 | +€30,720 | +37.7% |
| Taxes | 450/3 | €2,135 | €2,766 | +€632 | +29.6% |
| Remuneration and social security | 454/9 | €79,328 | €109,416 | +€30,089 | +37.9% |
| Other amounts payable | 47/48 | €460,000 | €232,500 | -€227,500 | -49.5% |
| Accrued charges and deferred income | 492/3 | €89,208 | €81,825 | -€7,383 | -8.3% |
| Remuneration, social security and pensions | 62 | €426,795 | €496,072 | +€69,278 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,593 | €54,537 | -€15,055 | -21.6% |
| Other operating charges | 640/8 | €1,654 | €1,669 | +€15 | +0.9% |
| Gross operating margin | 9900 | €801,620 | €782,382 | -€19,238 | -2.4% |
| Operating profit (loss) | 9901 | €303,578 | €230,103 | -€73,475 | -24.2% |
| Financial income | 75/76B | €186,646 | €14,702 | -€171,944 | -92.1% |
| Recurring financial income | 75 | €24,146 | €14,702 | -€9,444 | -39.1% |
| Non-recurring financial income | 76B | €162,500 | €0 | -€162,500 | -100% |
| Financial charges | 65/66B | €6,887 | €4,583 | -€2,304 | -33.4% |
| Recurring financial charges | 65 | €6,887 | €4,583 | -€2,304 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €483,337 | €240,222 | -€243,116 | -50.3% |
| Income taxes | 67/77 | €10,253 | €5,937 | -€4,317 | -42.1% |
| Profit (loss) for the period | 9904 | €473,084 | €234,285 | -€238,799 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €473,084 | €234,285 | -€238,799 | -50.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.