BR8 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.
BR8 CONSULTING
Largest movements
- Tangible fixed assets -€21,574
down €21,574 (-99.9%), from €21,593 to €19
of which Furniture and vehicles: -€21,574
- Cash +€14,657
up €14,657 (+50.8%), from €28,855 to €43,512
mainly Net result for the year (+€51,637) and Investment in fixed assets (net) (+€13,867)
- Receivables within one year -€11,072
down €11,072 (-42.1%), from €26,273 to €15,200
of which Trade receivables: -€11,074
- Deferred charges and accrued income -€895
down €895 (-48.6%), from €1,839 to €945
- Current portion of long-term debt -€9,798
down €9,798 (-100%), from €9,798 to €0
- Other debts -€6,829
down €6,829 (-13.2%), from €51,763 to €44,934
- Debts after one year -€5,097
down €5,097 (-100%), from €5,097 to €0
- Profit (loss) carried forward +€1,637
up €1,637 (+161%), from €1,015 to €2,652
- Tax, wage and social debts +€1,196
up €1,196 (+12.4%), from €9,606 to €10,801
of which Taxes: +€2,361
- Depreciation -€9,786
down €9,786 (-55.9%), from €17,493 to €7,707
- Other operating charges +€5,555
up €5,555 (+385%), from €1,443 to €6,998
- Gross operating margin +€3,524
up €3,524 (+4.1%), from €85,598 to €89,121
- Taxes +€2,483
up €2,483 (+12.7%), from €19,535 to €22,018
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 | €78,560 | €59,676 | -€18,884 | -24.0% |
| Fixed assets | 21/28 | €21,593 | €19 | -€21,574 | -99.9% |
| Tangible fixed assets | 22/27 | €21,593 | €19 | -€21,574 | -99.9% |
| Furniture and vehicles | 24 | €21,593 | €19 | -€21,574 | -99.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €56,967 | €59,657 | +€2,691 | +4.7% |
| Amounts receivable within one year | 40/41 | €26,273 | €15,200 | -€11,072 | -42.1% |
| Trade receivables | 40 | €23,293 | €12,219 | -€11,074 | -47.5% |
| Other amounts receivable | 41 | €2,980 | €2,982 | +€2 | +0.1% |
| Cash at bank and in hand | 54/58 | €28,855 | €43,512 | +€14,657 | +50.8% |
| Deferred charges and accrued income | 490/1 | €1,839 | €945 | -€895 | -48.6% |
| Total equity and liabilities | 10/49 | €78,560 | €59,676 | -€18,884 | -24.0% |
| Equity | 10/15 | €1,115 | €2,752 | +€1,637 | +147% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,015 | €2,652 | +€1,637 | +161% |
| Amounts payable | 17/49 | €77,444 | €56,924 | -€20,520 | -26.5% |
| Amounts payable after more than one year | 17 | €5,097 | €0 | -€5,097 | -100% |
| Financial debts | 170/4 | €5,097 | €0 | -€5,097 | -100% |
| Amounts payable within one year | 42/48 | €72,303 | €56,878 | -€15,425 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €9,798 | €0 | -€9,798 | -100% |
| Trade debts | 44 | €1,137 | €1,143 | +€6 | +0.5% |
| Suppliers | 440/4 | €1,137 | €1,143 | +€6 | +0.5% |
| Taxes, remuneration and social security | 45 | €9,606 | €10,801 | +€1,196 | +12.4% |
| Taxes | 450/3 | €8,441 | €10,801 | +€2,361 | +28.0% |
| Remuneration and social security | 454/9 | €1,165 | €0 | -€1,165 | -100% |
| Other amounts payable | 47/48 | €51,763 | €44,934 | -€6,829 | -13.2% |
| Accrued charges and deferred income | 492/3 | €44 | €46 | +€2 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,493 | €7,707 | -€9,786 | -55.9% |
| Other operating charges | 640/8 | €1,443 | €6,998 | +€5,555 | +385% |
| Gross operating margin | 9900 | €85,598 | €89,121 | +€3,524 | +4.1% |
| Operating profit (loss) | 9901 | €66,661 | €74,416 | +€7,755 | +11.6% |
| Financial charges | 65/66B | €1,120 | €761 | -€359 | -32.0% |
| Recurring financial charges | 65 | €1,120 | €761 | -€359 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €65,541 | €73,655 | +€8,114 | +12.4% |
| Income taxes | 67/77 | €19,535 | €22,018 | +€2,483 | +12.7% |
| Profit (loss) for the period | 9904 | €46,006 | €51,637 | +€5,631 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,006 | €51,637 | +€5,631 | +12.2% |
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 14 October 2026 via checked.be.