BR 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 CONSULT
Largest movements
- Tangible fixed assets +€29,845
up €29,845 (+172.3%), from €17,317 to €47,162
- Receivables within one year +€27,210
up €27,210 (+110.3%), from €24,665 to €51,875
of which Other amounts receivable: +€26,234
- Cash +€1,317
up €1,317 (+59.2%), from €2,224 to €3,540
mainly Net result for the year (+€23,522) and Debts after one year (+€23,474)
- Profit (loss) carried forward +€23,522
up €23,522 (+228.9%), from €10,278 to €33,799
- Debts after one year +€23,474
new in 2025: €23,474
- Current portion of long-term debt +€5,610
new in 2025: €5,610
- Tax, wage and social debts +€5,608
up €5,608 (+28.0%), from €20,017 to €25,625
- Financial charges +€11,965
up €11,965 (+13405.1%), from €89 to €12,055
- Provisions -€11,584
down €11,584 (-96.4%), from €12,019 to €435
- Gross operating margin +€8,732
up €8,732 (+20.2%), from €43,296 to €52,028
- Depreciation -€5,593
down €5,593 (-67.4%), from €8,298 to €2,705
- Other operating charges +€1,039
up €1,039 (+85.8%), from €1,211 to €2,249
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 | €44,792 | €102,964 | +€58,172 | +129.9% |
| Fixed assets | 21/28 | €17,317 | €47,162 | +€29,845 | +172.3% |
| Tangible fixed assets | 22/27 | €17,317 | €47,162 | +€29,845 | +172.3% |
| Furniture and vehicles | 24 | €17,317 | €47,162 | +€29,845 | +172.3% |
| Current assets | 29/58 | €27,475 | €55,802 | +€28,327 | +103.1% |
| Amounts receivable within one year | 40/41 | €24,665 | €51,875 | +€27,210 | +110.3% |
| Trade receivables | 40 | €4,901 | €5,876 | +€975 | +19.9% |
| Other amounts receivable | 41 | €19,765 | €45,999 | +€26,234 | +132.7% |
| Cash at bank and in hand | 54/58 | €2,224 | €3,540 | +€1,317 | +59.2% |
| Deferred charges and accrued income | 490/1 | €586 | €386 | -€200 | -34.1% |
| Total equity and liabilities | 10/49 | €44,792 | €102,964 | +€58,172 | +129.9% |
| Equity | 10/15 | €12,278 | €35,799 | +€23,522 | +191.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,278 | €33,799 | +€23,522 | +228.9% |
| Provisions and deferred taxes | 16 | €12,019 | €12,455 | +€435 | +3.6% |
| Provisions for liabilities and charges | 160/5 | €12,019 | €12,455 | +€435 | +3.6% |
| Other liabilities and charges | 164/5 | €12,019 | €12,455 | +€435 | +3.6% |
| Amounts payable | 17/49 | €20,495 | €54,710 | +€34,215 | +166.9% |
| Amounts payable after more than one year | 17 | - | €23,474 | +€23,474 | |
| Financial debts | 170/4 | - | €23,474 | +€23,474 | |
| Amounts payable within one year | 42/48 | €20,495 | €31,235 | +€10,741 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,610 | +€5,610 | |
| Trade debts | 44 | €478 | - | -€478 | |
| Suppliers | 440/4 | €478 | - | -€478 | |
| Taxes, remuneration and social security | 45 | €20,017 | €25,625 | +€5,608 | +28.0% |
| Taxes | 450/3 | €20,017 | €25,625 | +€5,608 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,298 | €2,705 | -€5,593 | -67.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €12,019 | €435 | -€11,584 | -96.4% |
| Other operating charges | 640/8 | €1,211 | €2,249 | +€1,039 | +85.8% |
| Gross operating margin | 9900 | €43,296 | €52,028 | +€8,732 | +20.2% |
| Operating profit (loss) | 9901 | €21,768 | €46,638 | +€24,870 | +114.3% |
| Financial charges | 65/66B | €89 | €12,055 | +€11,965 | +13405.1% |
| Recurring financial charges | 65 | €89 | €12,055 | +€11,965 | +13405.1% |
| Profit (loss) for the period before taxes | 9903 | €21,679 | €34,583 | +€12,905 | +59.5% |
| Income taxes | 67/77 | €11,401 | €11,062 | -€339 | -3.0% |
| Profit (loss) for the period | 9904 | €10,278 | €23,522 | +€13,244 | +128.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,278 | €23,522 | +€13,244 | +128.9% |
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 12 October 2026 via checked.be.