BRAOBENJER CONSULTANCY: 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.
BRAOBENJER CONSULTANCY
Largest movements
- Tangible fixed assets -€10,216
down €10,216 (-5.4%), from €189,580 to €179,363
of which Furniture and vehicles: -€10,456
- Debts after one year -€19,983
down €19,983 (-51.7%), from €38,661 to €18,678
- Trade debts +€4,459
up €4,459 (+520%), from €857 to €5,316
- Profit (loss) carried forward +€3,612
up €3,612 (+12.1%), from -€29,835 to -€26,223
- Gross operating margin -€4,295
down €4,295 (-11.5%), from €37,375 to €33,079
- Taxes -€633
down €633 (-20.3%), from €3,119 to €2,487
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 | €195,852 | €184,345 | -€11,507 | -5.9% |
| Fixed assets | 21/28 | €189,580 | €179,363 | -€10,216 | -5.4% |
| Tangible fixed assets | 22/27 | €189,580 | €179,363 | -€10,216 | -5.4% |
| Land and buildings | 22 | €154,154 | €154,394 | +€240 | +0.2% |
| Furniture and vehicles | 24 | €35,426 | €24,969 | -€10,456 | -29.5% |
| Current assets | 29/58 | €6,273 | €4,982 | -€1,291 | -20.6% |
| Amounts receivable within one year | 40/41 | €1,766 | €276 | -€1,490 | -84.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,766 | €276 | -€1,490 | -84.4% |
| Cash at bank and in hand | 54/58 | €887 | €1,340 | +€453 | +51.0% |
| Deferred charges and accrued income | 490/1 | €3,620 | €3,366 | -€253 | -7.0% |
| Total equity and liabilities | 10/49 | €195,852 | €184,345 | -€11,507 | -5.9% |
| Equity | 10/15 | €135,903 | €139,515 | +€3,612 | +2.7% |
| Contributions | 10/11 | €164,000 | €164,000 | = | 0.0% |
| Capital | 10 | €164,000 | €164,000 | = | 0.0% |
| Issued capital | 100 | €164,000 | €164,000 | = | 0.0% |
| Reserves | 13 | €1,737 | €1,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,737 | €1,737 | = | 0.0% |
| Legal reserve | 130 | €1,737 | €1,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,835 | -€26,223 | +€3,612 | +12.1% |
| Amounts payable | 17/49 | €59,949 | €44,830 | -€15,119 | -25.2% |
| Amounts payable after more than one year | 17 | €38,661 | €18,678 | -€19,983 | -51.7% |
| Financial debts | 170/4 | €38,661 | €18,678 | -€19,983 | -51.7% |
| Amounts payable within one year | 42/48 | €21,288 | €26,152 | +€4,864 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €14,612 | €14,857 | +€245 | +1.7% |
| Trade debts | 44 | €857 | €5,316 | +€4,459 | +520% |
| Suppliers | 440/4 | €857 | €5,316 | +€4,459 | +520% |
| Taxes, remuneration and social security | 45 | €5,820 | €5,606 | -€213 | -3.7% |
| Taxes | 450/3 | €5,820 | €5,606 | -€213 | -3.7% |
| Other amounts payable | 47/48 | - | €374 | +€374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,877 | €23,247 | +€370 | +1.6% |
| Other operating charges | 640/8 | €1,853 | €1,970 | +€116 | +6.3% |
| Gross operating margin | 9900 | €37,375 | €33,079 | -€4,295 | -11.5% |
| Operating profit (loss) | 9901 | €12,644 | €7,862 | -€4,782 | -37.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,030 | €1,763 | -€267 | -13.2% |
| Recurring financial charges | 65 | €2,030 | €1,763 | -€267 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €10,614 | €6,099 | -€4,515 | -42.5% |
| Income taxes | 67/77 | €3,119 | €2,487 | -€633 | -20.3% |
| Profit (loss) for the period | 9904 | €7,494 | €3,612 | -€3,883 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,494 | €3,612 | -€3,883 | -51.8% |
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 18 October 2026 via checked.be.