BRASSEUR SIMON 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.
BRASSEUR SIMON CONSULTING
Largest movements
- Cash +€37,192
up €37,192 (+146%), from €25,551 to €62,744
mainly Net result for the year (+€33,457) and Tax, wage and social debts (+€2,800)
- Tangible fixed assets +€1,239
up €1,239 (+58.1%), from €2,133 to €3,372
of which Other tangible fixed assets: +€2,168
- Receivables within one year +€918
up €918 (+8.2%), from €11,174 to €12,092
of which Other amounts receivable: +€2,000
- Profit (loss) carried forward +€33,457
up €33,457 (+147%), from €22,727 to €56,184
- Tax, wage and social debts +€2,800
up €2,800 (+20.5%), from €13,646 to €16,446
- Other debts +€1,443
up €1,443 (+357%), from €404 to €1,846
- Trade debts +€1,219
up €1,219 (+508%), from €240 to €1,459
- Gross operating margin +€14,142
up €14,142 (+44.2%), from €32,002 to €46,144
- Taxes +€3,540
up €3,540 (+53.2%), from €6,650 to €10,190
- Financial charges +€728
up €728 (+2,854%), from €26 to €753
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 | €39,034 | €78,264 | +€39,230 | +101% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,190 | €3,429 | +€1,239 | +56.6% |
| Tangible fixed assets | 22/27 | €2,133 | €3,372 | +€1,239 | +58.1% |
| Furniture and vehicles | 24 | €2,133 | €1,203 | -€930 | -43.6% |
| Other tangible fixed assets | 26 | - | €2,168 | +€2,168 | |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €36,844 | €74,835 | +€37,991 | +103% |
| Amounts receivable within one year | 40/41 | €11,174 | €12,092 | +€918 | +8.2% |
| Trade receivables | 40 | €11,174 | €10,092 | -€1,082 | -9.7% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €25,551 | €62,744 | +€37,192 | +146% |
| Deferred charges and accrued income | 490/1 | €119 | - | -€119 | |
| Total equity and liabilities | 10/49 | €39,034 | €78,264 | +€39,230 | +101% |
| Equity | 10/15 | €24,727 | €58,184 | +€33,457 | +135% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,727 | €56,184 | +€33,457 | +147% |
| Amounts payable | 17/49 | €14,307 | €20,080 | +€5,773 | +40.4% |
| Amounts payable within one year | 42/48 | €14,289 | €19,751 | +€5,462 | +38.2% |
| Trade debts | 44 | €240 | €1,459 | +€1,219 | +508% |
| Suppliers | 440/4 | €240 | €1,459 | +€1,219 | +508% |
| Taxes, remuneration and social security | 45 | €13,646 | €16,446 | +€2,800 | +20.5% |
| Taxes | 450/3 | €13,646 | €16,446 | +€2,800 | +20.5% |
| Other amounts payable | 47/48 | €404 | €1,846 | +€1,443 | +357% |
| Accrued charges and deferred income | 492/3 | €18 | €329 | +€311 | +1,730% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €1,242 | -€120 | -8.8% |
| Other operating charges | 640/8 | €387 | €502 | +€115 | +29.6% |
| Gross operating margin | 9900 | €32,002 | €46,144 | +€14,142 | +44.2% |
| Operating profit (loss) | 9901 | €30,252 | €44,400 | +€14,147 | +46.8% |
| Financial charges | 65/66B | €26 | €753 | +€728 | +2,854% |
| Recurring financial charges | 65 | €26 | €753 | +€728 | +2,854% |
| Profit (loss) for the period before taxes | 9903 | €30,227 | €43,647 | +€13,420 | +44.4% |
| Income taxes | 67/77 | €6,650 | €10,190 | +€3,540 | +53.2% |
| Profit (loss) for the period | 9904 | €23,577 | €33,457 | +€9,880 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,577 | €33,457 | +€9,880 | +41.9% |
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.