studio Bruma: 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.
studio Bruma
Largest movements
- Receivables within one year -€21,907
down €21,907 (-32.9%), from €66,591 to €44,684
of which Trade receivables: -€30,432
- Cash +€8,502
up €8,502 (+89.4%), from €9,511 to €18,014
mainly Receivables within one year (+€21,907) and Depreciation (+€3,555)
- Tangible fixed assets -€3,555
down €3,555 (-17.3%), from €20,526 to €16,971
- Deferred charges and accrued income -€1,536
down €1,536 (-89.7%), from €1,712 to €175
- Trade debts -€19,798
down €19,798 (-97.7%), from €20,270 to €472
- Profit (loss) carried forward +€2,307
up €2,307 (+4.9%), from €46,862 to €49,169
- Tax, wage and social debts -€1,405
down €1,405 (-4.9%), from €28,708 to €27,303
of which Taxes: -€1,405
- Gross operating margin -€56,224
down €56,224 (-89.1%), from €63,102 to €6,878
- Taxes -€14,358
down €14,358 (-85.4%), from €16,818 to €2,460
- Depreciation +€2,863
up €2,863 (+413.2%), from €693 to €3,555
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 | €98,340 | €79,844 | -€18,496 | -18.8% |
| Fixed assets | 21/28 | €20,526 | €16,971 | -€3,555 | -17.3% |
| Tangible fixed assets | 22/27 | €20,526 | €16,971 | -€3,555 | -17.3% |
| Plant, machinery and equipment | 23 | €1,705 | €1,054 | -€651 | -38.2% |
| Furniture and vehicles | 24 | €3,747 | €2,350 | -€1,396 | -37.3% |
| Other tangible fixed assets | 26 | €15,074 | €13,567 | -€1,508 | -10.0% |
| Current assets | 29/58 | €77,814 | €62,873 | -€14,940 | -19.2% |
| Amounts receivable within one year | 40/41 | €66,591 | €44,684 | -€21,907 | -32.9% |
| Trade receivables | 40 | €30,626 | €194 | -€30,432 | -99.4% |
| Other amounts receivable | 41 | €35,964 | €44,490 | +€8,526 | +23.7% |
| Cash at bank and in hand | 54/58 | €9,511 | €18,014 | +€8,502 | +89.4% |
| Deferred charges and accrued income | 490/1 | €1,712 | €175 | -€1,536 | -89.7% |
| Total equity and liabilities | 10/49 | €98,340 | €79,844 | -€18,496 | -18.8% |
| Equity | 10/15 | €49,362 | €51,669 | +€2,307 | +4.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,862 | €49,169 | +€2,307 | +4.9% |
| Amounts payable | 17/49 | €48,978 | €28,175 | -€20,803 | -42.5% |
| Amounts payable within one year | 42/48 | €48,978 | €27,775 | -€21,203 | -43.3% |
| Trade debts | 44 | €20,270 | €472 | -€19,798 | -97.7% |
| Suppliers | 440/4 | €20,270 | €472 | -€19,798 | -97.7% |
| Taxes, remuneration and social security | 45 | €28,708 | €27,303 | -€1,405 | -4.9% |
| Taxes | 450/3 | €25,108 | €23,703 | -€1,405 | -5.6% |
| Remuneration and social security | 454/9 | €3,600 | €3,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693 | €3,555 | +€2,863 | +413.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €63,102 | €6,878 | -€56,224 | -89.1% |
| Operating profit (loss) | 9901 | €62,022 | €2,923 | -€59,099 | -95.3% |
| Financial income | 75/76B | €1,717 | €2,060 | +€343 | +20.0% |
| Recurring financial income | 75 | €1,717 | €2,060 | +€343 | +20.0% |
| Financial charges | 65/66B | €58 | €215 | +€157 | +269.4% |
| Recurring financial charges | 65 | €58 | €215 | +€157 | +269.4% |
| Profit (loss) for the period before taxes | 9903 | €63,680 | €4,767 | -€58,913 | -92.5% |
| Income taxes | 67/77 | €16,818 | €2,460 | -€14,358 | -85.4% |
| Profit (loss) for the period | 9904 | €46,862 | €2,307 | -€44,555 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,862 | €2,307 | -€44,555 | -95.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.