BRANEZ 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.
BRANEZ CONSULTING
Largest movements
- Receivables within one year +€39,390
up €39,390 (+94.9%), from €41,523 to €80,913
of which Trade receivables: +€38,733
- Tangible fixed assets -€15,496
down €15,496 (-32.6%), from €47,469 to €31,974
of which Furniture and vehicles: -€16,256
- Cash -€14,193
down €14,193 (-72.7%), from €19,512 to €5,318
mainly Receivables within one year (-€39,390) and Other debts (-€14,509)
- Profit (loss) carried forward +€20,193
up €20,193 (+31.6%), from €63,817 to €84,011
- Other debts -€14,509
down €14,509 (-99.5%), from €14,586 to €77
- Trade debts +€3,618
up €3,618 (+63.6%), from €5,686 to €9,304
- Gross operating margin -€9,195
down €9,195 (-16.3%), from €56,583 to €47,388
- Taxes -€1,937
down €1,937 (-21.8%), from €8,890 to €6,953
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 | €111,780 | €120,750 | +€8,970 | +8.0% |
| Fixed assets | 21/28 | €48,219 | €32,724 | -€15,496 | -32.1% |
| Tangible fixed assets | 22/27 | €47,469 | €31,974 | -€15,496 | -32.6% |
| Plant, machinery and equipment | 23 | €2,912 | €2,557 | -€355 | -12.2% |
| Furniture and vehicles | 24 | €44,558 | €28,302 | -€16,256 | -36.5% |
| Other tangible fixed assets | 26 | - | €1,115 | +€1,115 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €63,561 | €88,027 | +€24,466 | +38.5% |
| Amounts receivable within one year | 40/41 | €41,523 | €80,913 | +€39,390 | +94.9% |
| Trade receivables | 40 | €26,502 | €65,234 | +€38,733 | +146% |
| Other amounts receivable | 41 | €15,021 | €15,678 | +€657 | +4.4% |
| Cash at bank and in hand | 54/58 | €19,512 | €5,318 | -€14,193 | -72.7% |
| Deferred charges and accrued income | 490/1 | €2,526 | €1,796 | -€731 | -28.9% |
| Total equity and liabilities | 10/49 | €111,780 | €120,750 | +€8,970 | +8.0% |
| Equity | 10/15 | €82,417 | €102,611 | +€20,193 | +24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,817 | €84,011 | +€20,193 | +31.6% |
| Amounts payable | 17/49 | €29,363 | €18,140 | -€11,223 | -38.2% |
| Amounts payable within one year | 42/48 | €29,056 | €18,140 | -€10,917 | -37.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,686 | €9,304 | +€3,618 | +63.6% |
| Suppliers | 440/4 | €5,686 | €9,304 | +€3,618 | +63.6% |
| Advances received on contracts in progress | 46 | €8,000 | €8,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €784 | €758 | -€26 | -3.3% |
| Taxes | 450/3 | €784 | €758 | -€26 | -3.3% |
| Other amounts payable | 47/48 | €14,586 | €77 | -€14,509 | -99.5% |
| Accrued charges and deferred income | 492/3 | €306 | €0 | -€306 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,052 | €18,999 | -€53 | -0.3% |
| Other operating charges | 640/8 | €1,500 | €1,138 | -€362 | -24.1% |
| Gross operating margin | 9900 | €56,583 | €47,388 | -€9,195 | -16.3% |
| Operating profit (loss) | 9901 | €36,032 | €27,251 | -€8,780 | -24.4% |
| Financial charges | 65/66B | €172 | €105 | -€67 | -38.8% |
| Recurring financial charges | 65 | €172 | €105 | -€67 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €35,859 | €27,146 | -€8,714 | -24.3% |
| Income taxes | 67/77 | €8,890 | €6,953 | -€1,937 | -21.8% |
| Profit (loss) for the period | 9904 | €26,970 | €20,193 | -€6,776 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,970 | €20,193 | -€6,776 | -25.1% |
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 30 October 2026 via checked.be.