BRANCART 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.
BRANCART CONSULT
Largest movements
- Cash -€28
down €28 (-6.2%), from €455 to €427
mainly Net result for the year (-€528)
- Profit (loss) carried forward -€528
down €528 (-13.5%), from -€3,904 to -€4,432
- Other debts +€500
up €500 (+100%), from €500 to €1,000
- Gross operating margin -€483
new in 2025: -€483
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 | €455 | €427 | -€28 | -6.2% |
| Current assets | 29/58 | €455 | €427 | -€28 | -6.2% |
| Cash at bank and in hand | 54/58 | €455 | €427 | -€28 | -6.2% |
| Total equity and liabilities | 10/49 | €455 | €427 | -€28 | -6.2% |
| Equity | 10/15 | -€45 | -€573 | -€528 | -1,174% |
| Reserves | 13 | €3,859 | €3,859 | = | 0.0% |
| Distributable reserves | 133 | €3,859 | €3,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,904 | -€4,432 | -€528 | -13.5% |
| Amounts payable | 17/49 | €500 | €1,000 | +€500 | +100% |
| Amounts payable within one year | 42/48 | €500 | €1,000 | +€500 | +100% |
| Other amounts payable | 47/48 | €500 | €1,000 | +€500 | +100% |
| Gross operating margin | 9900 | - | -€483 | -€483 | |
| Operating profit (loss) | 9901 | - | -€483 | -€483 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€45 | -€528 | -€483 | -1,074% |
| Profit (loss) for the period | 9904 | -€45 | -€528 | -€483 | -1,074% |
| Profit (loss) for the period to be appropriated | 9905 | -€45 | -€528 | -€483 | -1,074% |
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 26 October 2026 via checked.be.