BRUMOS: 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.
What changed
BRUMOS
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,070
2024 · €197,183-€201,253
Equity
€380,534
2024 · €384,604-€4,070
Cash
€27,730
2024 · €38,910-€11,180
Balance sheet total
€690,404
2024 · €1.2m-€487,101
Largest movements
Assets
- Receivables within one year -€466,818
down €466,818 (-42.3%), from €1.1m to €636,791
of which Trade receivables: -€462,712
Equity and liabilities
- Trade debts -€423,558
down €423,558 (-61.7%), from €686,935 to €263,377
- Tax, wage and social debts -€60,250
down €60,250 (-56.9%), from €105,966 to €45,715
of which Taxes: -€55,820
Income statement
- Gross operating margin -€469,076
down €469,076 (-57.0%), from €823,340 to €354,263
- Other operating charges -€143,765
down €143,765 (-95.2%), from €151,052 to €7,287
- Taxes -€73,482
down €73,482 (-95.9%), from €76,624 to €3,141
- Staff costs -€42,384
down €42,384 (-11.1%), from €383,201 to €340,817
- Financial charges -€16,905
down €16,905 (-85.3%), from €19,819 to €2,913
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.
Result 2024
€197,183
Gross operating margin
-€469,076
Staff costs
+€42,384
Depreciation
+€902
Write-downs
-€72
Other operating charges
+€143,765
Financial income
-€9,544
Financial charges
+€16,905
Taxes
+€73,482
Result 2025
-€4,070
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.
From operations
-€11,407
Investment
+€227
Financing
€0
Cash 2024
€38,910
From operations (derived)
-€11,407
Net result for the year
-€4,070
Depreciation
+€5,255
Receivables within one year
+€466,818
Deferred charges and accrued income
+€3,620
Trade debts
-€423,558
Tax, wage and social debts
-€60,250
Accrued charges and deferred income
+€778
Investment (derived)
+€227
Investment in fixed assets (net)
+€227
Cash 2025
€27,730
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,177,505 | €690,404 | -€487,101 | -41.4% |
| Fixed assets | 21/28 | €13,487 | €8,006 | -€5,482 | -40.6% |
| Intangible fixed assets | 21 | €4,620 | €2,416 | -€2,204 | -47.7% |
| Tangible fixed assets | 22/27 | €8,618 | €5,340 | -€3,278 | -38.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,551 | €737 | -€814 | -52.5% |
| Furniture and vehicles | 24 | €7,066 | €4,603 | -€2,463 | -34.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,164,018 | €682,399 | -€481,619 | -41.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,103,609 | €636,791 | -€466,818 | -42.3% |
| Trade receivables | 40 | €740,354 | €277,642 | -€462,712 | -62.5% |
| Other amounts receivable | 41 | €363,255 | €359,149 | -€4,106 | -1.1% |
| Cash at bank and in hand | 54/58 | €38,910 | €27,730 | -€11,180 | -28.7% |
| Deferred charges and accrued income | 490/1 | €21,498 | €17,878 | -€3,620 | -16.8% |
| Total equity and liabilities | 10/49 | €1,177,505 | €690,404 | -€487,101 | -41.4% |
| Equity | 10/15 | €384,604 | €380,534 | -€4,070 | -1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €322,604 | €318,534 | -€4,070 | -1.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,201 | €37,201 | = | 0.0% |
| Distributable reserves | 133 | €279,203 | €275,133 | -€4,070 | -1.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €792,901 | €309,870 | -€483,031 | -60.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €792,901 | €309,093 | -€483,808 | -61.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €686,935 | €263,377 | -€423,558 | -61.7% |
| Suppliers | 440/4 | €686,935 | €263,377 | -€423,558 | -61.7% |
| Taxes, remuneration and social security | 45 | €105,966 | €45,715 | -€60,250 | -56.9% |
| Taxes | 450/3 | €59,018 | €3,197 | -€55,820 | -94.6% |
| Remuneration and social security | 454/9 | €46,948 | €42,518 | -€4,430 | -9.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €778 | +€778 | |
| Non-recurring operating income | 76A | €353,929 | €548 | -€353,381 | -99.8% |
| Remuneration, social security and pensions | 62 | €383,201 | €340,817 | -€42,384 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,157 | €5,255 | -€902 | -14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€72 | €0 | +€72 | |
| Other operating charges | 640/8 | €151,052 | €7,287 | -€143,765 | -95.2% |
| Gross operating margin | 9900 | €823,340 | €354,263 | -€469,076 | -57.0% |
| Operating profit (loss) | 9901 | €283,002 | €905 | -€282,097 | -99.7% |
| Financial income | 75/76B | €10,623 | €1,079 | -€9,544 | -89.8% |
| Recurring financial income | 75 | €10,623 | €1,079 | -€9,544 | -89.8% |
| Financial charges | 65/66B | €19,819 | €2,913 | -€16,905 | -85.3% |
| Recurring financial charges | 65 | €19,819 | €2,913 | -€16,905 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €273,807 | -€929 | -€274,735 | |
| Income taxes | 67/77 | €76,624 | €3,141 | -€73,482 | -95.9% |
| Profit (loss) for the period | 9904 | €197,183 | -€4,070 | -€201,253 | |
| Profit (loss) for the period to be appropriated | 9905 | €197,183 | -€4,070 | -€201,253 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.