BRMS: 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.
BRMS
Largest movements
- Cash +€232,238
up €232,238 (+248%), from €93,689 to €325,927
mainly Net result for the year (+€282,761) and Tax, wage and social debts (+€41,157)
- Receivables within one year +€97,204
up €97,204 (+77.3%), from €125,701 to €222,906
- Reserves +€430,000
new in 2025: €430,000
- Profit (loss) carried forward -€147,239
down €147,239 (-96.2%), from €153,020 to €5,781
- Tax, wage and social debts +€41,157
up €41,157 (+82.0%), from €50,208 to €91,365
of which Taxes: +€41,157
- Gross operating margin +€172,363
up €172,363 (+85.7%), from €201,168 to €373,531
- Taxes +€42,746
up €42,746 (+94.5%), from €45,254 to €88,000
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 | €219,390 | €548,832 | +€329,442 | +150% |
| Current assets | 29/58 | €219,390 | €548,832 | +€329,442 | +150% |
| Amounts receivable within one year | 40/41 | €125,701 | €222,906 | +€97,204 | +77.3% |
| Trade receivables | 40 | €125,701 | €222,906 | +€97,204 | +77.3% |
| Cash at bank and in hand | 54/58 | €93,689 | €325,927 | +€232,238 | +248% |
| Total equity and liabilities | 10/49 | €219,390 | €548,832 | +€329,442 | +150% |
| Equity | 10/15 | €155,020 | €437,781 | +€282,761 | +182% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €430,000 | +€430,000 | |
| Distributable reserves | 133 | - | €430,000 | +€430,000 | |
| Profit (loss) carried forward | 14 | €153,020 | €5,781 | -€147,239 | -96.2% |
| Amounts payable | 17/49 | €64,370 | €111,051 | +€46,681 | +72.5% |
| Amounts payable within one year | 42/48 | €64,370 | €111,051 | +€46,681 | +72.5% |
| Trade debts | 44 | €206 | €2,919 | +€2,713 | +1,319% |
| Suppliers | 440/4 | €206 | €2,919 | +€2,713 | +1,319% |
| Taxes, remuneration and social security | 45 | €50,208 | €91,365 | +€41,157 | +82.0% |
| Taxes | 450/3 | €48,208 | €89,365 | +€41,157 | +85.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €13,956 | €16,767 | +€2,811 | +20.1% |
| Other operating charges | 640/8 | €1,575 | €1,666 | +€91 | +5.8% |
| Gross operating margin | 9900 | €201,168 | €373,531 | +€172,363 | +85.7% |
| Operating profit (loss) | 9901 | €199,594 | €371,866 | +€172,272 | +86.3% |
| Financial charges | 65/66B | €231 | €1,105 | +€874 | +378% |
| Recurring financial charges | 65 | €231 | €1,105 | +€874 | +378% |
| Profit (loss) for the period before taxes | 9903 | €199,363 | €370,761 | +€171,398 | +86.0% |
| Income taxes | 67/77 | €45,254 | €88,000 | +€42,746 | +94.5% |
| Profit (loss) for the period | 9904 | €154,109 | €282,761 | +€128,652 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €154,109 | €282,761 | +€128,652 | +83.5% |
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 22 October 2026 via checked.be.