LA BRUMAGNE: what changed
LA BRUMAGNE
Largest movements
- Tangible fixed assets -€6,498
down €6,498 (-44.8%), from €14,504 to €8,005
of which Leasing and similar rights: -€4,216
- Cash -€6,483
down €6,483 (-84.2%), from €7,700 to €1,217
mainly Net result for the year (-€20,447) and Tax, wage and social debts (-€6,683)
- Deferred charges and accrued income -€534
no longer reported in 2025 (was €534)
- Profit (loss) carried forward -€20,447
down €20,447 (-108%), from -€18,864 to -€39,311
- Other debts +€10,078
new in 2025: €10,078
- Trade debts +€7,283
up €7,283 (+50.0%), from €14,562 to €21,845
- Tax, wage and social debts -€6,683
down €6,683 (-30.2%), from €22,101 to €15,418
of which Taxes: -€7,651
- Current portion of long-term debt -€3,855
no longer reported in 2025 (was €3,855)
- Gross operating margin -€18,628
down €18,628 (-26.5%), from €70,167 to €51,539
- Staff costs -€14,914
down €14,914 (-22.7%), from €65,785 to €50,871
- Depreciation -€4,494
down €4,494 (-41.5%), from €10,827 to €6,332
- Financial charges -€3,692
down €3,692 (-27.7%), from €13,343 to €9,651
of which Non-recurring financial charges: -€4,714
- Other operating charges +€2,837
up €2,837 (+134%), from €2,119 to €4,956
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,654 | €11,030 | -€13,623 | -55.3% |
| Fixed assets | 21/28 | €14,679 | €8,180 | -€6,498 | -44.3% |
| Tangible fixed assets | 22/27 | €14,504 | €8,005 | -€6,498 | -44.8% |
| Land and buildings | 22 | €7,893 | €6,443 | -€1,450 | -18.4% |
| Plant, machinery and equipment | 23 | €565 | €1,387 | +€821 | +145% |
| Furniture and vehicles | 24 | €1,829 | €176 | -€1,653 | -90.4% |
| Leasing and similar rights | 25 | €4,216 | - | -€4,216 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €9,975 | €2,850 | -€7,125 | -71.4% |
| Stocks and contracts in progress | 3 | €1,054 | €1,054 | = | 0.0% |
| Stocks | 30/36 | €1,054 | €1,054 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €687 | €579 | -€108 | -15.7% |
| Trade receivables | 40 | €370 | €559 | +€189 | +51.2% |
| Other amounts receivable | 41 | €318 | €21 | -€297 | -93.5% |
| Cash at bank and in hand | 54/58 | €7,700 | €1,217 | -€6,483 | -84.2% |
| Deferred charges and accrued income | 490/1 | €534 | - | -€534 | |
| Total equity and liabilities | 10/49 | €24,654 | €11,030 | -€13,623 | -55.3% |
| Equity | 10/15 | -€15,864 | -€36,311 | -€20,447 | -129% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,864 | -€39,311 | -€20,447 | -108% |
| Amounts payable | 17/49 | €40,517 | €47,342 | +€6,824 | +16.8% |
| Amounts payable within one year | 42/48 | €40,517 | €47,342 | +€6,824 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €3,855 | - | -€3,855 | |
| Trade debts | 44 | €14,562 | €21,845 | +€7,283 | +50.0% |
| Suppliers | 440/4 | €14,562 | €21,845 | +€7,283 | +50.0% |
| Taxes, remuneration and social security | 45 | €22,101 | €15,418 | -€6,683 | -30.2% |
| Taxes | 450/3 | €8,936 | €1,286 | -€7,651 | -85.6% |
| Remuneration and social security | 454/9 | €13,164 | €14,132 | +€968 | +7.4% |
| Other amounts payable | 47/48 | - | €10,078 | +€10,078 | |
| Non-recurring operating income | 76A | - | €1,790 | +€1,790 | |
| Remuneration, social security and pensions | 62 | €65,785 | €50,871 | -€14,914 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,827 | €6,332 | -€4,494 | -41.5% |
| Other operating charges | 640/8 | €2,119 | €4,956 | +€2,837 | +134% |
| Gross operating margin | 9900 | €70,167 | €51,539 | -€18,628 | -26.5% |
| Operating profit (loss) | 9901 | -€8,564 | -€10,621 | -€2,057 | -24.0% |
| Financial income | 75/76B | €14 | €0 | -€14 | -97.1% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -97.1% |
| Financial charges | 65/66B | €13,343 | €9,651 | -€3,692 | -27.7% |
| Recurring financial charges | 65 | €657 | €1,679 | +€1,022 | +156% |
| Non-recurring financial charges | 66B | €12,686 | €7,972 | -€4,714 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,892 | -€20,271 | +€1,621 | +7.4% |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€21,892 | -€20,447 | +€1,445 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,892 | -€20,447 | +€1,445 | +6.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.