BR Conseils: 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 Conseils
Largest movements
- Tangible fixed assets +€34,717
up €34,717 (+77.9%), from €44,588 to €79,306
of which Furniture and vehicles: +€36,117
- Cash +€27,287
up €27,287 (+160.3%), from €17,018 to €44,306
mainly Net result for the year (+€57,691) and Tax, wage and social debts (+€19,276)
- Receivables within one year -€11,028
down €11,028 (-15.7%), from €70,424 to €59,396
of which Other amounts receivable: -€21,358
- Deferred charges and accrued income -€5,657
down €5,657 (-54.7%), from €10,349 to €4,691
- Profit (loss) carried forward +€57,691
up €57,691 (+107.1%), from €53,891 to €111,582
- Other debts -€55,400
no longer reported in 2025 (was €55,400)
- Tax, wage and social debts +€19,276
up €19,276 (+200.9%), from €9,593 to €28,869
- Debts after one year +€17,249
new in 2025: €17,249
- Current portion of long-term debt +€12,714
up €12,714 (+168.9%), from €7,529 to €20,243
- Gross operating margin +€39,094
up €39,094 (+69.6%), from €56,193 to €95,287
- Taxes +€6,787
up €6,787 (+68.1%), from €9,964 to €16,752
- Financial charges +€1,314
up €1,314 (+254.5%), from €516 to €1,830
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 | €142,379 | €187,698 | +€45,319 | +31.8% |
| Fixed assets | 21/28 | €44,588 | €79,306 | +€34,717 | +77.9% |
| Tangible fixed assets | 22/27 | €44,588 | €79,306 | +€34,717 | +77.9% |
| Plant, machinery and equipment | 23 | €13,084 | €11,684 | -€1,400 | -10.7% |
| Furniture and vehicles | 24 | €31,504 | €67,621 | +€36,117 | +114.6% |
| Current assets | 29/58 | €97,791 | €108,393 | +€10,602 | +10.8% |
| Amounts receivable within one year | 40/41 | €70,424 | €59,396 | -€11,028 | -15.7% |
| Trade receivables | 40 | €23,915 | €34,244 | +€10,330 | +43.2% |
| Other amounts receivable | 41 | €46,509 | €25,151 | -€21,358 | -45.9% |
| Cash at bank and in hand | 54/58 | €17,018 | €44,306 | +€27,287 | +160.3% |
| Deferred charges and accrued income | 490/1 | €10,349 | €4,691 | -€5,657 | -54.7% |
| Total equity and liabilities | 10/49 | €142,379 | €187,698 | +€45,319 | +31.8% |
| Equity | 10/15 | €56,891 | €114,582 | +€57,691 | +101.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,891 | €111,582 | +€57,691 | +107.1% |
| Amounts payable | 17/49 | €85,489 | €73,116 | -€12,372 | -14.5% |
| Amounts payable after more than one year | 17 | - | €17,249 | +€17,249 | |
| Financial debts | 170/4 | - | €17,249 | +€17,249 | |
| Amounts payable within one year | 42/48 | €85,489 | €55,867 | -€29,622 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €7,529 | €20,243 | +€12,714 | +168.9% |
| Trade debts | 44 | €12,966 | €6,755 | -€6,211 | -47.9% |
| Suppliers | 440/4 | €12,966 | €6,755 | -€6,211 | -47.9% |
| Taxes, remuneration and social security | 45 | €9,593 | €28,869 | +€19,276 | +200.9% |
| Taxes | 450/3 | €9,593 | €28,869 | +€19,276 | +200.9% |
| Other amounts payable | 47/48 | €55,400 | - | -€55,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,150 | €13,597 | +€447 | +3.4% |
| Other operating charges | 640/8 | €5,553 | €6,257 | +€705 | +12.7% |
| Gross operating margin | 9900 | €56,193 | €95,287 | +€39,094 | +69.6% |
| Operating profit (loss) | 9901 | €37,490 | €75,432 | +€37,942 | +101.2% |
| Financial income | 75/76B | €1,601 | €841 | -€760 | -47.5% |
| Recurring financial income | 75 | €1,601 | €841 | -€760 | -47.5% |
| Financial charges | 65/66B | €516 | €1,830 | +€1,314 | +254.5% |
| Recurring financial charges | 65 | €516 | €1,830 | +€1,314 | +254.5% |
| Profit (loss) for the period before taxes | 9903 | €38,575 | €74,443 | +€35,868 | +93.0% |
| Income taxes | 67/77 | €9,964 | €16,752 | +€6,787 | +68.1% |
| Profit (loss) for the period | 9904 | €28,611 | €57,691 | +€29,081 | +101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,611 | €57,691 | +€29,081 | +101.6% |
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 10 October 2026 via checked.be.