BBRANDT 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.
BBRANDT CONSULTING
Largest movements
- Cash +€22,897
up €22,897 (+117%), from €19,577 to €42,474
mainly Net result for the year (+€22,548) and Receivables within one year (+€6,430)
- Tangible fixed assets +€7,957
up €7,957 (+75.7%), from €10,506 to €18,463
of which Other tangible fixed assets: +€5,995
- Receivables within one year -€6,430
down €6,430 (-32.9%), from €19,564 to €13,133
of which Trade receivables: -€5,319
- Deferred charges and accrued income -€1,036
down €1,036 (-69.2%), from €1,496 to €460
- Profit (loss) carried forward +€21,715
up €21,715 (+54.9%), from €39,549 to €61,264
- Gross operating margin -€20,331
down €20,331 (-36.6%), from €55,541 to €35,211
- Taxes -€2,720
down €2,720 (-24.6%), from €11,041 to €8,322
- Depreciation +€1,920
up €1,920 (+187%), from €1,028 to €2,948
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 | €51,143 | €74,531 | +€23,388 | +45.7% |
| Fixed assets | 21/28 | €10,506 | €18,463 | +€7,957 | +75.7% |
| Tangible fixed assets | 22/27 | €10,506 | €18,463 | +€7,957 | +75.7% |
| Furniture and vehicles | 24 | €5,290 | €7,253 | +€1,963 | +37.1% |
| Other tangible fixed assets | 26 | €5,216 | €11,210 | +€5,995 | +115% |
| Current assets | 29/58 | €40,637 | €56,068 | +€15,431 | +38.0% |
| Amounts receivable within one year | 40/41 | €19,564 | €13,133 | -€6,430 | -32.9% |
| Trade receivables | 40 | €18,452 | €13,133 | -€5,319 | -28.8% |
| Other amounts receivable | 41 | €1,112 | - | -€1,112 | |
| Cash at bank and in hand | 54/58 | €19,577 | €42,474 | +€22,897 | +117% |
| Deferred charges and accrued income | 490/1 | €1,496 | €460 | -€1,036 | -69.2% |
| Total equity and liabilities | 10/49 | €51,143 | €74,531 | +€23,388 | +45.7% |
| Equity | 10/15 | €40,049 | €61,764 | +€21,715 | +54.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,549 | €61,264 | +€21,715 | +54.9% |
| Amounts payable | 17/49 | €11,094 | €12,767 | +€1,673 | +15.1% |
| Amounts payable within one year | 42/48 | €11,094 | €12,168 | +€1,074 | +9.7% |
| Trade debts | 44 | €3,524 | €3,761 | +€237 | +6.7% |
| Suppliers | 440/4 | €3,524 | €3,761 | +€237 | +6.7% |
| Taxes, remuneration and social security | 45 | €6,547 | €7,287 | +€740 | +11.3% |
| Taxes | 450/3 | €6,547 | €7,287 | +€740 | +11.3% |
| Other amounts payable | 47/48 | €1,023 | €1,121 | +€97 | +9.5% |
| Accrued charges and deferred income | 492/3 | - | €599 | +€599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €2,948 | +€1,920 | +187% |
| Gross operating margin | 9900 | €55,541 | €35,211 | -€20,331 | -36.6% |
| Operating profit (loss) | 9901 | €54,513 | €32,263 | -€22,250 | -40.8% |
| Financial income | 75/76B | €15 | €1 | -€14 | -93.3% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -93.3% |
| Financial charges | 65/66B | €1,369 | €1,394 | +€25 | +1.8% |
| Recurring financial charges | 65 | €1,369 | €1,394 | +€25 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €53,159 | €30,870 | -€22,289 | -41.9% |
| Income taxes | 67/77 | €11,041 | €8,322 | -€2,720 | -24.6% |
| Profit (loss) for the period | 9904 | €42,118 | €22,548 | -€19,570 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,118 | €22,548 | -€19,570 | -46.5% |
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 26 October 2026 via checked.be.