BR Conseil: 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 Conseil
Largest movements
- Receivables within one year -€49,733
down €49,733 (-65.8%), from €75,626 to €25,893
of which Trade receivables: -€61,567
- Cash -€30,843
down €30,843 (-55.3%), from €55,813 to €24,970
mainly Other debts (-€51,445) and Investment in fixed assets (net) (-€30,490)
- Tangible fixed assets +€30,120
new in 2025: €30,120
- Other debts -€51,445
down €51,445 (-59.5%), from €86,533 to €35,088
- Profit (loss) carried forward +€4,060
up €4,060 (+19.1%), from €21,234 to €25,295
- Tax, wage and social debts -€3,080
no longer reported in 2025 (was €3,080)
- Gross operating margin -€22,483
down €22,483 (-76.6%), from €29,334 to €6,851
- Taxes -€5,941
down €5,941 (-77.5%), from €7,668 to €1,728
- Depreciation +€370
new in 2025: €370
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.
Cash bridge derived
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 | €132,024 | €81,693 | -€50,331 | -38.1% |
| Fixed assets | 21/28 | €81 | €30,201 | +€30,120 | +37393.2% |
| Tangible fixed assets | 22/27 | - | €30,120 | +€30,120 | |
| Land and buildings | 22 | - | €30,120 | +€30,120 | |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €131,943 | €51,492 | -€80,451 | -61.0% |
| Amounts receivable within one year | 40/41 | €75,626 | €25,893 | -€49,733 | -65.8% |
| Trade receivables | 40 | €75,626 | €14,059 | -€61,567 | -81.4% |
| Other amounts receivable | 41 | - | €11,834 | +€11,834 | |
| Cash at bank and in hand | 54/58 | €55,813 | €24,970 | -€30,843 | -55.3% |
| Deferred charges and accrued income | 490/1 | €504 | €630 | +€126 | +25.0% |
| Total equity and liabilities | 10/49 | €132,024 | €81,693 | -€50,331 | -38.1% |
| Equity | 10/15 | €41,694 | €45,755 | +€4,060 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,234 | €25,295 | +€4,060 | +19.1% |
| Amounts payable | 17/49 | €90,330 | €35,938 | -€54,391 | -60.2% |
| Amounts payable within one year | 42/48 | €90,330 | €35,938 | -€54,391 | -60.2% |
| Trade debts | 44 | €716 | €850 | +€134 | +18.7% |
| Suppliers | 440/4 | €716 | €850 | +€134 | +18.7% |
| Taxes, remuneration and social security | 45 | €3,080 | - | -€3,080 | |
| Taxes | 450/3 | €3,080 | - | -€3,080 | |
| Other amounts payable | 47/48 | €86,533 | €35,088 | -€51,445 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €370 | +€370 | |
| Other operating charges | 640/8 | €214 | €493 | +€279 | +130.2% |
| Gross operating margin | 9900 | €29,334 | €6,851 | -€22,483 | -76.6% |
| Operating profit (loss) | 9901 | €29,120 | €5,989 | -€23,131 | -79.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €218 | €201 | -€17 | -7.8% |
| Recurring financial charges | 65 | €218 | €201 | -€17 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €28,902 | €5,788 | -€23,114 | -80.0% |
| Income taxes | 67/77 | €7,668 | €1,728 | -€5,941 | -77.5% |
| Profit (loss) for the period | 9904 | €21,234 | €4,060 | -€17,174 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,234 | €4,060 | -€17,174 | -80.9% |
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 9 October 2026 via checked.be.