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Bruma Diffusion: 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

Bruma Diffusion

BE 0408.084.938
NACE 46.425, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€59,141
2024 · -€53,206-€5,935
Equity
€556,030
2024 · €615,171-€59,141
Cash
€44,309
2024 · €64,922-€20,613
Balance sheet total
€557,966
2024 · €628,006-€70,040

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€41,618

    down €41,618 (-8.7%), from €477,105 to €435,487

  • Cash -€20,613

    down €20,613 (-31.8%), from €64,922 to €44,309

    mainly Net result for the year (-€59,141) and Trade debts (-€8,546)

Equity and liabilities
  • Profit (loss) carried forward -€59,141

    down €59,141 (-37.4%), from -€158,203 to -€217,344

  • Trade debts -€8,546

    down €8,546 (-86.0%), from €9,933 to €1,387

Income statement
  • Other operating charges +€11,821

    up €11,821 (+84.4%), from €14,013 to €25,834

  • Financial charges -€3,746

    down €3,746 (-91.2%), from €4,107 to €361

    of which Non-recurring financial charges: -€3,688

  • Gross operating margin +€2,237

    up €2,237 (+29.8%), from -€7,502 to -€5,265

  • Depreciation +€97

    up €97 (+0.4%), from €27,584 to €27,681

From the 2024 result to the 2025 result

effect on the 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 -€53,206
Gross operating margin +€2,237
Depreciation -€97
Other operating charges -€11,821
Financial charges +€3,746
Result 2025 -€59,141

Cash bridge derived

cash 2024 to 2025

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 -€34,550
Investment +€13,937
Financing €0
Cash 2024 €64,922
Net result for the year -€59,141
Depreciation +€27,681
Receivables within one year +€1,749
Deferred charges and accrued income +€6,060
Trade debts -€8,546
Other debts -€2,800
Accrued charges and deferred income +€447
Investment in fixed assets (net) +€13,937
Cash 2025 €44,309
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €628,006 €557,966 -€70,040 -11.2%
Fixed assets 21/28 €551,354 €509,736 -€41,618 -7.5%
Tangible fixed assets 22/27 €477,105 €435,487 -€41,618 -8.7%
Land and buildings 22 €216,461 €202,851 -€13,610 -6.3%
Plant, machinery and equipment 23 €32,472 €24,069 -€8,403 -25.9%
Furniture and vehicles 24 €228,172 €208,567 -€19,605 -8.6%
Financial fixed assets 28 €74,249 €74,249 = 0.0%
Current assets 29/58 €76,652 €48,230 -€28,422 -37.1%
Amounts receivable within one year 40/41 €1,749 - -€1,749
Trade receivables 40 €1,749 - -€1,749
Cash at bank and in hand 54/58 €64,922 €44,309 -€20,613 -31.8%
Deferred charges and accrued income 490/1 €9,981 €3,921 -€6,060 -60.7%
Total equity and liabilities 10/49 €628,006 €557,966 -€70,040 -11.2%
Equity 10/15 €615,171 €556,030 -€59,141 -9.6%
Contributions 10/11 €700,614 €700,614 = 0.0%
Capital 10 €700,614 €700,614 = 0.0%
Issued capital 100 €700,614 €700,614 = 0.0%
Reserves 13 €72,760 €72,760 = 0.0%
Non-distributable reserves 130/1 €70,061 €70,061 = 0.0%
Legal reserve 130 €70,061 €70,061 = 0.0%
Distributable reserves 133 €2,699 €2,699 = 0.0%
Profit (loss) carried forward 14 -€158,203 -€217,344 -€59,141 -37.4%
Amounts payable 17/49 €12,835 €1,936 -€10,899 -84.9%
Amounts payable within one year 42/48 €12,776 €1,430 -€11,346 -88.8%
Trade debts 44 €9,933 €1,387 -€8,546 -86.0%
Suppliers 440/4 €9,933 €1,387 -€8,546 -86.0%
Other amounts payable 47/48 €2,843 €43 -€2,800 -98.5%
Accrued charges and deferred income 492/3 €59 €506 +€447 +757.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €27,584 €27,681 +€97 +0.4%
Other operating charges 640/8 €14,013 €25,834 +€11,821 +84.4%
Gross operating margin 9900 -€7,502 -€5,265 +€2,237 +29.8%
Operating profit (loss) 9901 -€49,099 -€58,780 -€9,681 -19.7%
Financial charges 65/66B €4,107 €361 -€3,746 -91.2%
Recurring financial charges 65 €419 €361 -€58 -13.8%
Non-recurring financial charges 66B €3,688 - -€3,688
Profit (loss) for the period before taxes 9903 -€53,206 -€59,141 -€5,935 -11.2%
Profit (loss) for the period 9904 -€53,206 -€59,141 -€5,935 -11.2%
Profit (loss) for the period to be appropriated 9905 -€53,206 -€59,141 -€5,935 -11.2%

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 8 October 2026 via checked.be.