BR-and 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.
BR-and Consult
Largest movements
- Cash +€36,476
up €36,476 (+76.2%), from €47,893 to €84,369
mainly Net result for the year (+€35,798) and Tax, wage and social debts (+€8,319)
- Intangible fixed assets -€6,000
down €6,000 (-11.1%), from €54,295 to €48,295
- Receivables within one year +€3,163
up €3,163 (+18.3%), from €17,332 to €20,495
of which Trade receivables: +€3,163
- Profit (loss) carried forward +€35,798
up €35,798 (+83.2%), from €43,029 to €78,827
- Tax, wage and social debts +€8,319
up €8,319 (+34.7%), from €24,000 to €32,319
- Other debts -€6,068
down €6,068 (-12.6%), from €48,170 to €42,102
- Trade debts -€4,522
down €4,522 (-81.5%), from €5,549 to €1,027
- Gross operating margin -€15,641
down €15,641 (-21.6%), from €72,291 to €56,650
- Other operating charges -€3,643
down €3,643 (-89.5%), from €4,071 to €429
- Taxes -€2,387
down €2,387 (-15.5%), from €15,366 to €12,979
- Depreciation -€2,261
down €2,261 (-27.4%), from €8,261 to €6,000
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 | €120,749 | €154,276 | +€33,527 | +27.8% |
| Fixed assets | 21/28 | €54,295 | €48,295 | -€6,000 | -11.1% |
| Intangible fixed assets | 21 | €54,295 | €48,295 | -€6,000 | -11.1% |
| Current assets | 29/58 | €66,454 | €105,981 | +€39,527 | +59.5% |
| Amounts receivable within one year | 40/41 | €17,332 | €20,495 | +€3,163 | +18.3% |
| Trade receivables | 40 | €17,331 | €20,494 | +€3,163 | +18.3% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,893 | €84,369 | +€36,476 | +76.2% |
| Deferred charges and accrued income | 490/1 | €1,229 | €1,117 | -€111 | -9.1% |
| Total equity and liabilities | 10/49 | €120,749 | €154,276 | +€33,527 | +27.8% |
| Equity | 10/15 | €43,030 | €78,828 | +€35,798 | +83.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,029 | €78,827 | +€35,798 | +83.2% |
| Amounts payable | 17/49 | €77,719 | €75,448 | -€2,271 | -2.9% |
| Amounts payable within one year | 42/48 | €77,719 | €75,448 | -€2,271 | -2.9% |
| Trade debts | 44 | €5,549 | €1,027 | -€4,522 | -81.5% |
| Suppliers | 440/4 | €5,549 | €1,027 | -€4,522 | -81.5% |
| Taxes, remuneration and social security | 45 | €24,000 | €32,319 | +€8,319 | +34.7% |
| Taxes | 450/3 | €24,000 | €32,319 | +€8,319 | +34.7% |
| Other amounts payable | 47/48 | €48,170 | €42,102 | -€6,068 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,261 | €6,000 | -€2,261 | -27.4% |
| Other operating charges | 640/8 | €4,071 | €429 | -€3,643 | -89.5% |
| Gross operating margin | 9900 | €72,291 | €56,650 | -€15,641 | -21.6% |
| Operating profit (loss) | 9901 | €59,959 | €50,222 | -€9,738 | -16.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,564 | €1,444 | -€120 | -7.7% |
| Recurring financial charges | 65 | €1,564 | €1,444 | -€120 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €58,395 | €48,777 | -€9,618 | -16.5% |
| Income taxes | 67/77 | €15,366 | €12,979 | -€2,387 | -15.5% |
| Profit (loss) for the period | 9904 | €43,029 | €35,798 | -€7,230 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,029 | €35,798 | -€7,230 | -16.8% |
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 15 October 2026 via checked.be.