BRADLEY 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.
BRADLEY CONSULT
Largest movements
- Cash +€10,355
up €10,355 (+232,698%), from €4 to €10,359
mainly Net result for the year (+€7,538) and Depreciation (+€3,413)
- Tangible fixed assets -€3,413
no longer reported in 2025 (was €3,413)
- Receivables within one year -€3,076
down €3,076 (-37.6%), from €8,189 to €5,112
of which Other amounts receivable: -€1,684
- Profit (loss) carried forward +€7,538
up €7,538 (+55.3%), from -€13,638 to -€6,100
- Short-term financial debts -€4,587
no longer reported in 2025 (was €4,587)
- Tax, wage and social debts +€3,213
up €3,213 (+417%), from €771 to €3,984
- Current portion of long-term debt -€2,101
no longer reported in 2025 (was €2,101)
- Gross operating margin +€17,400
up €17,400, from -€4,870 to €12,530
- Other operating charges -€7,285
down €7,285 (-95.1%), from €7,663 to €378
- Depreciation -€405
down €405 (-10.6%), from €3,818 to €3,413
- Financial charges +€250
up €250 (+25.8%), from €970 to €1,220
- Financial income -€162
down €162 (-45.5%), from €357 to €195
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 | €16,770 | €20,679 | +€3,910 | +23.3% |
| Fixed assets | 21/28 | €7,313 | €3,900 | -€3,413 | -46.7% |
| Tangible fixed assets | 22/27 | €3,413 | - | -€3,413 | |
| Furniture and vehicles | 24 | €3,413 | - | -€3,413 | |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €9,457 | €16,779 | +€7,322 | +77.4% |
| Amounts receivable within one year | 40/41 | €8,189 | €5,112 | -€3,076 | -37.6% |
| Trade receivables | 40 | €2,240 | €847 | -€1,393 | -62.2% |
| Other amounts receivable | 41 | €5,949 | €4,265 | -€1,684 | -28.3% |
| Cash at bank and in hand | 54/58 | €4 | €10,359 | +€10,355 | +232,698% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,308 | +€43 | +3.4% |
| Total equity and liabilities | 10/49 | €16,770 | €20,679 | +€3,910 | +23.3% |
| Equity | 10/15 | €6,862 | €14,400 | +€7,538 | +110% |
| Contributions | 10/11 | €20,500 | €20,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,638 | -€6,100 | +€7,538 | +55.3% |
| Amounts payable | 17/49 | €9,908 | €6,280 | -€3,629 | -36.6% |
| Amounts payable after more than one year | 17 | €0 | - | -€0 | |
| Financial debts | 170/4 | €0 | - | -€0 | |
| Amounts payable within one year | 42/48 | €9,625 | €5,997 | -€3,629 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €2,101 | - | -€2,101 | |
| Financial debts | 43 | €4,587 | - | -€4,587 | |
| Credit institutions | 430/8 | €4,587 | - | -€4,587 | |
| Trade debts | 44 | €2,167 | €2,013 | -€154 | -7.1% |
| Suppliers | 440/4 | €2,167 | €2,013 | -€154 | -7.1% |
| Taxes, remuneration and social security | 45 | €771 | €3,984 | +€3,213 | +417% |
| Taxes | 450/3 | €771 | €3,984 | +€3,213 | +417% |
| Accrued charges and deferred income | 492/3 | €283 | €283 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,818 | €3,413 | -€405 | -10.6% |
| Other operating charges | 640/8 | €7,663 | €378 | -€7,285 | -95.1% |
| Gross operating margin | 9900 | -€4,870 | €12,530 | +€17,400 | |
| Operating profit (loss) | 9901 | -€16,350 | €8,740 | +€25,090 | |
| Financial income | 75/76B | €357 | €195 | -€162 | -45.5% |
| Recurring financial income | 75 | €357 | €195 | -€162 | -45.5% |
| Financial charges | 65/66B | €970 | €1,220 | +€250 | +25.8% |
| Recurring financial charges | 65 | €970 | €1,220 | +€250 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,963 | €7,714 | +€24,678 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€17,138 | €7,538 | +€24,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,138 | €7,538 | +€24,676 |
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 16 October 2026 via checked.be.