B&R CONSULTING: 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.
B&R CONSULTING
Largest movements
- Current investments -€8,000
no longer reported in 2025 (was €8,000)
- Receivables within one year +€6,688
up €6,688 (+89.9%), from €7,438 to €14,126
of which Trade receivables: +€7,202
- Cash +€2,201
up €2,201 (+287%), from €768 to €2,969
mainly Trade debts (+€12,883) and Current investments (+€8,000)
- Tangible fixed assets +€974
up €974 (+67.0%), from €1,453 to €2,427
- Trade debts +€12,883
new in 2025: €12,883
- Other debts -€12,234
down €12,234 (-61.8%), from €19,804 to €7,570
- Tax, wage and social debts +€626
new in 2025: €626
- Profit (loss) carried forward +€488
up €488 (+5.9%), from -€8,276 to -€7,788
- Financial charges +€8,050
up €8,050 (+2,374%), from €339 to €8,389
- Gross operating margin +€3,072
up €3,072 (+40.3%), from €7,618 to €10,690
- Depreciation -€2,456
down €2,456 (-75.8%), from €3,239 to €783
- Other operating charges +€638
up €638 (+160%), from €399 to €1,036
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 | €17,848 | €19,611 | +€1,763 | +9.9% |
| Fixed assets | 21/28 | €1,453 | €2,427 | +€974 | +67.0% |
| Tangible fixed assets | 22/27 | €1,453 | €2,427 | +€974 | +67.0% |
| Furniture and vehicles | 24 | €1,453 | €2,427 | +€974 | +67.0% |
| Current assets | 29/58 | €16,395 | €17,184 | +€789 | +4.8% |
| Amounts receivable within one year | 40/41 | €7,438 | €14,126 | +€6,688 | +89.9% |
| Trade receivables | 40 | €6,924 | €14,126 | +€7,202 | +104% |
| Other amounts receivable | 41 | €515 | - | -€515 | |
| Current investments | 50/53 | €8,000 | - | -€8,000 | |
| Cash at bank and in hand | 54/58 | €768 | €2,969 | +€2,201 | +287% |
| Deferred charges and accrued income | 490/1 | €190 | €90 | -€100 | -52.6% |
| Total equity and liabilities | 10/49 | €17,848 | €19,611 | +€1,763 | +9.9% |
| Equity | 10/15 | -€1,956 | -€1,468 | +€488 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120 | €120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120 | €120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,276 | -€7,788 | +€488 | +5.9% |
| Amounts payable | 17/49 | €19,804 | €21,079 | +€1,275 | +6.4% |
| Amounts payable within one year | 42/48 | €19,804 | €21,079 | +€1,275 | +6.4% |
| Trade debts | 44 | - | €12,883 | +€12,883 | |
| Suppliers | 440/4 | - | €12,883 | +€12,883 | |
| Taxes, remuneration and social security | 45 | - | €626 | +€626 | |
| Taxes | 450/3 | - | €626 | +€626 | |
| Other amounts payable | 47/48 | €19,804 | €7,570 | -€12,234 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €783 | -€2,456 | -75.8% |
| Other operating charges | 640/8 | €399 | €1,036 | +€638 | +160% |
| Gross operating margin | 9900 | €7,618 | €10,690 | +€3,072 | +40.3% |
| Operating profit (loss) | 9901 | €3,980 | €8,870 | +€4,891 | +123% |
| Financial income | 75/76B | €6 | €6 | +€0 | +4.8% |
| Recurring financial income | 75 | €6 | €6 | +€0 | +4.8% |
| Financial charges | 65/66B | €339 | €8,389 | +€8,050 | +2,374% |
| Recurring financial charges | 65 | €339 | €8,389 | +€8,050 | +2,374% |
| Profit (loss) for the period before taxes | 9903 | €3,647 | €488 | -€3,159 | -86.6% |
| Profit (loss) for the period | 9904 | €3,647 | €488 | -€3,159 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,647 | €488 | -€3,159 | -86.6% |
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 28 October 2026 via checked.be.