B.R.V. CONSULT: 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.V. CONSULT
Largest movements
- Cash +€12,654
up €12,654 (+13.7%), from €92,293 to €104,947
mainly Depreciation (+€10,523) and Net result for the year (+€7,265)
- Tangible fixed assets -€10,523
down €10,523 (-79.2%), from €13,291 to €2,768
- Receivables within one year +€4,546
up €4,546 (+30.7%), from €14,796 to €19,342
of which Other amounts receivable: +€3,032
- Reserves +€7,265
up €7,265 (+6.5%), from €112,380 to €119,646
- Tax, wage and social debts +€2,214
up €2,214 (+175%), from €1,268 to €3,482
- Trade debts -€2,063
down €2,063 (-100%), from €2,063 to €0
- Gross operating margin -€1,243
down €1,243 (-5.2%), from €23,876 to €22,633
- Taxes -€570
down €570 (-12.3%), from €4,650 to €4,080
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 | €122,345 | €129,762 | +€7,416 | +6.1% |
| Fixed assets | 21/28 | €13,291 | €2,768 | -€10,523 | -79.2% |
| Tangible fixed assets | 22/27 | €13,291 | €2,768 | -€10,523 | -79.2% |
| Furniture and vehicles | 24 | €13,291 | €2,768 | -€10,523 | -79.2% |
| Current assets | 29/58 | €109,054 | €126,994 | +€17,940 | +16.5% |
| Amounts receivable within one year | 40/41 | €14,796 | €19,342 | +€4,546 | +30.7% |
| Trade receivables | 40 | €4,356 | €5,871 | +€1,515 | +34.8% |
| Other amounts receivable | 41 | €10,440 | €13,472 | +€3,032 | +29.0% |
| Cash at bank and in hand | 54/58 | €92,293 | €104,947 | +€12,654 | +13.7% |
| Deferred charges and accrued income | 490/1 | €1,965 | €2,704 | +€739 | +37.6% |
| Total equity and liabilities | 10/49 | €122,345 | €129,762 | +€7,416 | +6.1% |
| Equity | 10/15 | €119,015 | €126,280 | +€7,265 | +6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,380 | €119,646 | +€7,265 | +6.5% |
| Distributable reserves | 133 | €112,380 | €119,646 | +€7,265 | +6.5% |
| Profit (loss) carried forward | 14 | €434 | €434 | = | 0.0% |
| Amounts payable | 17/49 | €3,331 | €3,482 | +€151 | +4.5% |
| Amounts payable within one year | 42/48 | €3,331 | €3,482 | +€151 | +4.5% |
| Trade debts | 44 | €2,063 | €0 | -€2,063 | -100% |
| Suppliers | 440/4 | €2,063 | €0 | -€2,063 | -100% |
| Taxes, remuneration and social security | 45 | €1,268 | €3,482 | +€2,214 | +175% |
| Taxes | 450/3 | €1,268 | €3,482 | +€2,214 | +175% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,523 | €10,523 | = | 0.0% |
| Other operating charges | 640/8 | €814 | €840 | +€26 | +3.2% |
| Gross operating margin | 9900 | €23,876 | €22,633 | -€1,243 | -5.2% |
| Operating profit (loss) | 9901 | €12,538 | €11,269 | -€1,269 | -10.1% |
| Financial income | 75/76B | €149 | €367 | +€218 | +146% |
| Recurring financial income | 75 | €149 | €367 | +€218 | +146% |
| Financial charges | 65/66B | €298 | €290 | -€8 | -2.8% |
| Recurring financial charges | 65 | €298 | €290 | -€8 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €12,389 | €11,346 | -€1,043 | -8.4% |
| Income taxes | 67/77 | €4,650 | €4,080 | -€570 | -12.3% |
| Profit (loss) for the period | 9904 | €7,739 | €7,265 | -€474 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,739 | €7,265 | -€474 | -6.1% |
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 29 October 2026 via checked.be.