B.R.D. Holding: what changed
What changed
B.R.D. Holding
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€159,494
2024 · €157,161+€2,334
Equity
€996,912
2024 · €987,417+€9,494
Cash
€3,953
2024 · €3,966-€13
Balance sheet total
€1.8m
2024 · €1.7m+€18,134
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Advances received +€32,017
new in 2025: €32,017
Income statement
- Financial charges -€6,013
down €6,013 (-24.8%), from €24,244 to €18,230
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€157,161
Gross operating margin
-€2,276
Other operating charges
-€500
Financial income
+€4
Financial charges
+€6,013
Taxes
-€908
Result 2025
€159,494
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€154,153
Investment
€0
Financing
-€154,167
Cash 2024
€3,966
From operations (derived)
+€154,153
Net result for the year
+€159,494
Depreciation
+€1,567
Receivables within one year
-€6,778
Deferred charges and accrued income
-€12,935
Trade debts
-€4,051
Tax, wage and social debts
-€6,088
Advances received
+€32,017
Other debts
-€16,772
Accrued charges and deferred income
+€7,700
Financing
-€154,167
Short-term financial debts
-€4,167
Contributions, distributions and other
-€150,000
Cash 2025
€3,953
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,740,068 | €1,758,202 | +€18,134 | +1.0% |
| Fixed assets | 21/28 | €1,707,845 | €1,706,278 | -€1,567 | -0.1% |
| Tangible fixed assets | 22/27 | €3,401 | €1,834 | -€1,567 | -46.1% |
| Plant, machinery and equipment | 23 | €3,401 | €1,834 | -€1,567 | -46.1% |
| Financial fixed assets | 28 | €1,704,445 | €1,704,445 | = | 0.0% |
| Current assets | 29/58 | €32,223 | €51,924 | +€19,701 | +61.1% |
| Amounts receivable within one year | 40/41 | €24,239 | €31,017 | +€6,778 | +28.0% |
| Trade receivables | 40 | €21,450 | €26,460 | +€5,010 | +23.4% |
| Other amounts receivable | 41 | €2,789 | €4,557 | +€1,768 | +63.4% |
| Cash at bank and in hand | 54/58 | €3,966 | €3,953 | -€13 | -0.3% |
| Deferred charges and accrued income | 490/1 | €4,018 | €16,954 | +€12,935 | +322% |
| Total equity and liabilities | 10/49 | €1,740,068 | €1,758,202 | +€18,134 | +1.0% |
| Equity | 10/15 | €987,417 | €996,912 | +€9,494 | +1.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €837,417 | €846,912 | +€9,494 | +1.1% |
| Non-distributable reserves | 130/1 | €15,000 | €0 | -€15,000 | -100% |
| Reserves not available under the articles | 1311 | €15,000 | €0 | -€15,000 | -100% |
| Distributable reserves | 133 | €822,417 | €846,912 | +€24,494 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €752,651 | €761,290 | +€8,639 | +1.1% |
| Amounts payable within one year | 42/48 | €748,801 | €749,740 | +€939 | +0.1% |
| Financial debts | 43 | €22,917 | €18,750 | -€4,167 | -18.2% |
| Credit institutions | 430/8 | €22,917 | €18,750 | -€4,167 | -18.2% |
| Trade debts | 44 | €13,459 | €9,408 | -€4,051 | -30.1% |
| Suppliers | 440/4 | €13,459 | €9,408 | -€4,051 | -30.1% |
| Advances received on contracts in progress | 46 | - | €32,017 | +€32,017 | |
| Taxes, remuneration and social security | 45 | €29,445 | €23,357 | -€6,088 | -20.7% |
| Taxes | 450/3 | €29,445 | €23,357 | -€6,088 | -20.7% |
| Other amounts payable | 47/48 | €682,980 | €666,208 | -€16,772 | -2.5% |
| Accrued charges and deferred income | 492/3 | €3,850 | €11,550 | +€7,700 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,567 | €1,567 | = | 0.0% |
| Other operating charges | 640/8 | €562 | €1,062 | +€500 | +89.0% |
| Gross operating margin | 9900 | €230,857 | €228,581 | -€2,276 | -1.0% |
| Operating profit (loss) | 9901 | €228,728 | €225,952 | -€2,776 | -1.2% |
| Financial income | 75/76B | €4 | €8 | +€4 | +89.3% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +89.3% |
| Financial charges | 65/66B | €24,244 | €18,230 | -€6,013 | -24.8% |
| Recurring financial charges | 65 | €24,244 | €18,230 | -€6,013 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €204,488 | €207,730 | +€3,242 | +1.6% |
| Income taxes | 67/77 | €47,328 | €48,235 | +€908 | +1.9% |
| Profit (loss) for the period | 9904 | €157,161 | €159,494 | +€2,334 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €157,161 | €159,494 | +€2,334 | +1.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.