BR Immo & 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.
BR Immo & Consulting
Largest movements
- Tangible fixed assets +€110,890
up €110,890 (+41.8%), from €265,051 to €375,941
of which Land and buildings: +€110,328
- Receivables within one year +€20,678
up €20,678 (+1,308,761%), from €2 to €20,680
of which Trade receivables: +€20,680
- Debts after one year +€93,603
up €93,603 (+54.2%), from €172,839 to €266,442
of which Other amounts payable: +€100,000
- Other debts +€19,331
up €19,331 (+46.6%), from €41,500 to €60,831
- Trade debts +€19,192
up €19,192 (+815%), from €2,356 to €21,548
- Gross operating margin +€20,541
up €20,541 (+276%), from €7,437 to €27,978
- Depreciation +€13,272
up €13,272 (+610%), from €2,176 to €15,448
- Financial charges +€9,182
up €9,182 (+635%), from €1,446 to €10,629
- Other operating charges +€1,889
up €1,889 (+207%), from €911 to €2,800
- Financial income +€707
new in 2025: €707
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 | €281,499 | €415,773 | +€134,274 | +47.7% |
| Fixed assets | 21/28 | €265,051 | €375,941 | +€110,890 | +41.8% |
| Tangible fixed assets | 22/27 | €265,051 | €375,941 | +€110,890 | +41.8% |
| Land and buildings | 22 | €216,184 | €326,511 | +€110,328 | +51.0% |
| Plant, machinery and equipment | 23 | - | €1,052 | +€1,052 | |
| Furniture and vehicles | 24 | €48,868 | €48,378 | -€490 | -1.0% |
| Current assets | 29/58 | €16,448 | €39,832 | +€23,384 | +142% |
| Amounts receivable within one year | 40/41 | €2 | €20,680 | +€20,678 | +1,308,761% |
| Trade receivables | 40 | - | €20,680 | +€20,680 | |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €16,012 | €17,110 | +€1,098 | +6.9% |
| Deferred charges and accrued income | 490/1 | €435 | €2,042 | +€1,608 | +370% |
| Total equity and liabilities | 10/49 | €281,499 | €415,773 | +€134,274 | +47.7% |
| Equity | 10/15 | €58,581 | €58,067 | -€514 | -0.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,419 | -€1,933 | -€514 | -36.2% |
| Amounts payable | 17/49 | €222,918 | €357,706 | +€134,787 | +60.5% |
| Amounts payable after more than one year | 17 | €172,839 | €266,442 | +€93,603 | +54.2% |
| Financial debts | 170/4 | €172,839 | €166,442 | -€6,397 | -3.7% |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €50,079 | €91,263 | +€41,184 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €6,158 | €5,873 | -€285 | -4.6% |
| Trade debts | 44 | €2,356 | €21,548 | +€19,192 | +815% |
| Suppliers | 440/4 | €2,356 | €21,548 | +€19,192 | +815% |
| Taxes, remuneration and social security | 45 | €66 | €3,012 | +€2,946 | +4,453% |
| Taxes | 450/3 | €66 | €3,012 | +€2,946 | +4,453% |
| Other amounts payable | 47/48 | €41,500 | €60,831 | +€19,331 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,176 | €15,448 | +€13,272 | +610% |
| Other operating charges | 640/8 | €911 | €2,800 | +€1,889 | +207% |
| Non-recurring operating charges | 66A | €4,256 | - | -€4,256 | |
| Gross operating margin | 9900 | €7,437 | €27,978 | +€20,541 | +276% |
| Operating profit (loss) | 9901 | €93 | €9,730 | +€9,637 | +10,326% |
| Financial income | 75/76B | - | €707 | +€707 | |
| Recurring financial income | 75 | - | €707 | +€707 | |
| Financial charges | 65/66B | €1,446 | €10,629 | +€9,182 | +635% |
| Recurring financial charges | 65 | €1,446 | €10,629 | +€9,182 | +635% |
| Profit (loss) for the period before taxes | 9903 | -€1,353 | -€191 | +€1,162 | +85.9% |
| Income taxes | 67/77 | €66 | €322 | +€256 | +387% |
| Profit (loss) for the period | 9904 | -€1,419 | -€514 | +€906 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,419 | -€514 | +€906 | +63.8% |
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 20 October 2026 via checked.be.