BRUNIMETAL: 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.
BRUNIMETAL
Largest movements
- Cash +€138,518
up €138,518 (+293%), from €47,258 to €185,776
mainly Net result for the year (+€81,888) and Depreciation (+€62,962)
- Tangible fixed assets -€18,151
down €18,151 (-5.2%), from €349,663 to €331,512
of which Plant, machinery and equipment: -€57,179
- Receivables within one year -€17,754
down €17,754 (-7.5%), from €237,898 to €220,144
- Profit (loss) carried forward +€81,888
up €81,888 (+34.8%), from €235,484 to €317,372
- Tax, wage and social debts +€20,421
up €20,421 (+20.0%), from €101,963 to €122,384
of which Remuneration and social security: +€19,347
- Current portion of long-term debt -€11,915
down €11,915 (-22.6%), from €52,655 to €40,741
- Debts after one year +€8,883
up €8,883 (+4.3%), from €207,328 to €216,210
- Accrued charges and deferred income +€8,856
up €8,856 (+308%), from €2,875 to €11,732
- Gross operating margin -€54,996
down €54,996 (-9.2%), from €601,018 to €546,022
- Staff costs -€23,357
down €23,357 (-6.2%), from €375,192 to €351,835
- Depreciation -€23,314
down €23,314 (-27.0%), from €86,276 to €62,962
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 | €680,203 | €784,756 | +€104,553 | +15.4% |
| Fixed assets | 21/28 | €353,127 | €339,667 | -€13,459 | -3.8% |
| Intangible fixed assets | 21 | €3,324 | €8,015 | +€4,692 | +141% |
| Tangible fixed assets | 22/27 | €349,663 | €331,512 | -€18,151 | -5.2% |
| Plant, machinery and equipment | 23 | €300,644 | €243,464 | -€57,179 | -19.0% |
| Furniture and vehicles | 24 | €6,759 | €3,481 | -€3,278 | -48.5% |
| Leasing and similar rights | 25 | €42,260 | €84,566 | +€42,306 | +100% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €327,077 | €445,089 | +€118,012 | +36.1% |
| Stocks and contracts in progress | 3 | €33,356 | €32,269 | -€1,088 | -3.3% |
| Stocks | 30/36 | €33,356 | €32,269 | -€1,088 | -3.3% |
| Amounts receivable within one year | 40/41 | €237,898 | €220,144 | -€17,754 | -7.5% |
| Trade receivables | 40 | €237,898 | €220,144 | -€17,754 | -7.5% |
| Cash at bank and in hand | 54/58 | €47,258 | €185,776 | +€138,518 | +293% |
| Deferred charges and accrued income | 490/1 | €8,565 | €6,900 | -€1,664 | -19.4% |
| Total equity and liabilities | 10/49 | €680,203 | €784,756 | +€104,553 | +15.4% |
| Equity | 10/15 | €242,074 | €323,962 | +€81,888 | +33.8% |
| Contributions | 10/11 | €6,590 | €6,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,484 | €317,372 | +€81,888 | +34.8% |
| Provisions and deferred taxes | 16 | - | €5,000 | +€5,000 | |
| Provisions for liabilities and charges | 160/5 | - | €5,000 | +€5,000 | |
| Other liabilities and charges | 164/5 | - | €5,000 | +€5,000 | |
| Amounts payable | 17/49 | €438,130 | €455,795 | +€17,665 | +4.0% |
| Amounts payable after more than one year | 17 | €207,328 | €216,210 | +€8,883 | +4.3% |
| Financial debts | 170/4 | €207,328 | €216,210 | +€8,883 | +4.3% |
| Amounts payable within one year | 42/48 | €227,927 | €227,853 | -€74 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €52,655 | €40,741 | -€11,915 | -22.6% |
| Trade debts | 44 | €73,308 | €64,729 | -€8,580 | -11.7% |
| Suppliers | 440/4 | €73,308 | €64,729 | -€8,580 | -11.7% |
| Taxes, remuneration and social security | 45 | €101,963 | €122,384 | +€20,421 | +20.0% |
| Taxes | 450/3 | €40,949 | €42,023 | +€1,074 | +2.6% |
| Remuneration and social security | 454/9 | €61,014 | €80,360 | +€19,347 | +31.7% |
| Accrued charges and deferred income | 492/3 | €2,875 | €11,732 | +€8,856 | +308% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €375,192 | €351,835 | -€23,357 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,276 | €62,962 | -€23,314 | -27.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €1,805 | €1,346 | -€460 | -25.5% |
| Non-recurring operating charges | 66A | €12,119 | €0 | -€12,119 | -100% |
| Gross operating margin | 9900 | €601,018 | €546,022 | -€54,996 | -9.2% |
| Operating profit (loss) | 9901 | €125,625 | €124,879 | -€746 | -0.6% |
| Financial income | 75/76B | €1,270 | €764 | -€505 | -39.8% |
| Recurring financial income | 75 | €1,270 | €764 | -€505 | -39.8% |
| Financial charges | 65/66B | €15,302 | €14,846 | -€456 | -3.0% |
| Recurring financial charges | 65 | €15,302 | €14,846 | -€456 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €111,593 | €110,798 | -€795 | -0.7% |
| Income taxes | 67/77 | €34,789 | €28,910 | -€5,879 | -16.9% |
| Profit (loss) for the period | 9904 | €76,804 | €81,888 | +€5,084 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,804 | €81,888 | +€5,084 | +6.6% |
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 23 October 2026 via checked.be.