Andy DE BROUWER CONSULTING: what changed
Andy DE BROUWER CONSULTING
Largest movements
- Tangible fixed assets -€11,050
down €11,050 (-42.1%), from €26,278 to €15,228
- Receivables within one year -€7,103
down €7,103 (-77.8%), from €9,127 to €2,024
of which Trade receivables: -€6,915
- Stocks and contracts -€5,416
down €5,416 (-54.7%), from €9,905 to €4,489
- Debts after one year -€10,546
down €10,546 (-70.1%), from €15,048 to €4,502
- Trade debts -€8,941
down €8,941 (-72.7%), from €12,294 to €3,353
- Other debts -€3,250
down €3,250 (-48.7%), from €6,675 to €3,425
- Profit (loss) carried forward -€3,098
down €3,098 (-18.4%), from -€16,846 to -€19,944
- Tax, wage and social debts +€2,305
up €2,305 (+188%), from €1,228 to €3,534
of which Taxes: +€2,305
- Gross operating margin +€2,259
up €2,259 (+29.8%), from €7,583 to €9,843
- Financial charges -€573
down €573 (-43.2%), from €1,326 to €753
- Taxes -€454
down €454 (-76.1%), from €596 to €142
- Depreciation -€318
down €318 (-2.8%), from €11,368 to €11,050
- Other operating charges +€270
up €270 (+36.4%), from €741 to €1,011
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,688 | €24,592 | -€23,097 | -48.4% |
| Fixed assets | 21/28 | €26,278 | €15,228 | -€11,050 | -42.1% |
| Tangible fixed assets | 22/27 | €26,278 | €15,228 | -€11,050 | -42.1% |
| Furniture and vehicles | 24 | €26,278 | €15,228 | -€11,050 | -42.1% |
| Current assets | 29/58 | €21,410 | €9,364 | -€12,047 | -56.3% |
| Stocks and contracts in progress | 3 | €9,905 | €4,489 | -€5,416 | -54.7% |
| Stocks | 30/36 | €9,905 | €4,489 | -€5,416 | -54.7% |
| Amounts receivable within one year | 40/41 | €9,127 | €2,024 | -€7,103 | -77.8% |
| Trade receivables | 40 | €8,940 | €2,024 | -€6,915 | -77.4% |
| Other amounts receivable | 41 | €187 | €0 | -€187 | -100% |
| Cash at bank and in hand | 54/58 | €2,378 | €2,851 | +€472 | +19.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €47,688 | €24,592 | -€23,097 | -48.4% |
| Equity | 10/15 | €1,414 | -€1,684 | -€3,098 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,860 | €5,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,860 | €5,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,846 | -€19,944 | -€3,098 | -18.4% |
| Amounts payable | 17/49 | €46,274 | €26,275 | -€19,999 | -43.2% |
| Amounts payable after more than one year | 17 | €15,048 | €4,502 | -€10,546 | -70.1% |
| Financial debts | 170/4 | €15,048 | €4,502 | -€10,546 | -70.1% |
| Amounts payable within one year | 42/48 | €31,226 | €21,773 | -€9,453 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €10,190 | €10,546 | +€356 | +3.5% |
| Financial debts | 43 | €838 | €915 | +€77 | +9.1% |
| Credit institutions | 430/8 | €838 | €915 | +€77 | +9.1% |
| Trade debts | 44 | €12,294 | €3,353 | -€8,941 | -72.7% |
| Suppliers | 440/4 | €12,294 | €3,353 | -€8,941 | -72.7% |
| Taxes, remuneration and social security | 45 | €1,228 | €3,534 | +€2,305 | +188% |
| Taxes | 450/3 | €228 | €2,534 | +€2,305 | +1,010% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,675 | €3,425 | -€3,250 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,368 | €11,050 | -€318 | -2.8% |
| Other operating charges | 640/8 | €741 | €1,011 | +€270 | +36.4% |
| Gross operating margin | 9900 | €7,583 | €9,843 | +€2,259 | +29.8% |
| Operating profit (loss) | 9901 | -€4,526 | -€2,218 | +€2,307 | +51.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,326 | €753 | -€573 | -43.2% |
| Recurring financial charges | 65 | €1,326 | €753 | -€573 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,851 | -€2,970 | +€2,881 | +49.2% |
| Income taxes | 67/77 | €596 | €142 | -€454 | -76.1% |
| Profit (loss) for the period | 9904 | -€6,447 | -€3,113 | +€3,335 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,447 | -€3,113 | +€3,335 | +51.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.