BRABO 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.
BRABO CONSULTING
Largest movements
- Receivables after one year +€51,500
new in 2025: €51,500
- Cash -€2,536
down €2,536 (-4.1%), from €62,274 to €59,738
mainly Receivables after one year (-€51,500) and Deferred charges and accrued income (-€1,119)
- Reserves +€32,827
up €32,827 (+48.3%), from €67,987 to €100,813
- Tax, wage and social debts +€15,431
up €15,431 (+162%), from €9,513 to €24,944
of which Taxes: +€10,412
- Gross operating margin +€6,352
up €6,352 (+14.8%), from €42,822 to €49,174
- Financial charges +€1,563
up €1,563 (+45.3%), from €3,453 to €5,016
- Taxes +€928
up €928 (+10.0%), from €9,278 to €10,207
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 | €79,658 | €129,053 | +€49,395 | +62.0% |
| Fixed assets | 21/28 | €1,689 | €1,037 | -€652 | -38.6% |
| Tangible fixed assets | 22/27 | €1,689 | €1,037 | -€652 | -38.6% |
| Furniture and vehicles | 24 | €1,689 | €1,037 | -€652 | -38.6% |
| Current assets | 29/58 | €77,969 | €128,016 | +€50,047 | +64.2% |
| Amounts receivable after more than one year | 29 | - | €51,500 | +€51,500 | |
| Other amounts receivable | 291 | - | €51,500 | +€51,500 | |
| Amounts receivable within one year | 40/41 | €14,796 | €14,760 | -€36 | -0.2% |
| Trade receivables | 40 | €12,599 | €14,563 | +€1,964 | +15.6% |
| Other amounts receivable | 41 | €2,197 | €197 | -€2,000 | -91.0% |
| Cash at bank and in hand | 54/58 | €62,274 | €59,738 | -€2,536 | -4.1% |
| Deferred charges and accrued income | 490/1 | €899 | €2,018 | +€1,119 | +124% |
| Total equity and liabilities | 10/49 | €79,658 | €129,053 | +€49,395 | +62.0% |
| Equity | 10/15 | €69,987 | €102,813 | +€32,827 | +46.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,987 | €100,813 | +€32,827 | +48.3% |
| Distributable reserves | 133 | €67,987 | €100,813 | +€32,827 | +48.3% |
| Amounts payable | 17/49 | €9,672 | €26,240 | +€16,568 | +171% |
| Amounts payable within one year | 42/48 | €9,672 | €26,234 | +€16,562 | +171% |
| Trade debts | 44 | €159 | €1,290 | +€1,131 | +712% |
| Suppliers | 440/4 | €159 | €1,290 | +€1,131 | +712% |
| Taxes, remuneration and social security | 45 | €9,513 | €24,944 | +€15,431 | +162% |
| Taxes | 450/3 | €9,513 | €19,924 | +€10,412 | +109% |
| Remuneration and social security | 454/9 | - | €5,019 | +€5,019 | |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €652 | +€104 | +19.0% |
| Other operating charges | 640/8 | €366 | €473 | +€107 | +29.1% |
| Gross operating margin | 9900 | €42,822 | €49,174 | +€6,352 | +14.8% |
| Operating profit (loss) | 9901 | €41,907 | €48,049 | +€6,142 | +14.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,453 | €5,016 | +€1,563 | +45.3% |
| Recurring financial charges | 65 | €3,453 | €5,016 | +€1,563 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €38,455 | €43,033 | +€4,579 | +11.9% |
| Income taxes | 67/77 | €9,278 | €10,207 | +€928 | +10.0% |
| Profit (loss) for the period | 9904 | €29,177 | €32,827 | +€3,650 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,177 | €32,827 | +€3,650 | +12.5% |
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.