BRAVAN 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.
BRAVAN CONSULTANCY
Largest movements
- Cash +€77,122
up €77,122 (+87.5%), from €88,142 to €165,264
mainly Net result for the year (+€53,681) and Depreciation (+€27,156)
- Tangible fixed assets -€24,695
down €24,695 (-15.6%), from €158,309 to €133,614
of which Furniture and vehicles: -€16,779
- Receivables within one year -€12,650
down €12,650 (-43.4%), from €29,164 to €16,514
of which Trade receivables: -€7,163
- Reserves +€40,613
up €40,613 (+20.1%), from €202,094 to €242,707
- Tax, wage and social debts +€18,379
up €18,379 (+204%), from €9,010 to €27,389
of which Taxes: +€18,379
- Profit (loss) carried forward -€16,548
down €16,548 (-100%), from €16,548 to €0
- Debts after one year -€10,530
down €10,530 (-33.1%), from €31,846 to €21,317
- Trade debts +€3,869
up €3,869 (+302%), from €1,283 to €5,152
- Gross operating margin +€19,936
up €19,936 (+22.7%), from €87,774 to €107,710
- Depreciation +€7,742
up €7,742 (+39.9%), from €19,414 to €27,156
- Taxes +€3,116
up €3,116 (+15.8%), from €19,743 to €22,859
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 | €278,777 | €318,602 | +€39,825 | +14.3% |
| Fixed assets | 21/28 | €158,309 | €133,614 | -€24,695 | -15.6% |
| Tangible fixed assets | 22/27 | €158,309 | €133,614 | -€24,695 | -15.6% |
| Furniture and vehicles | 24 | €72,849 | €56,070 | -€16,779 | -23.0% |
| Other tangible fixed assets | 26 | €85,460 | €77,545 | -€7,915 | -9.3% |
| Current assets | 29/58 | €120,468 | €184,988 | +€64,520 | +53.6% |
| Amounts receivable within one year | 40/41 | €29,164 | €16,514 | -€12,650 | -43.4% |
| Trade receivables | 40 | €23,677 | €16,514 | -€7,163 | -30.3% |
| Other amounts receivable | 41 | €5,487 | €0 | -€5,487 | -100% |
| Cash at bank and in hand | 54/58 | €88,142 | €165,264 | +€77,122 | +87.5% |
| Deferred charges and accrued income | 490/1 | €3,161 | €3,209 | +€48 | +1.5% |
| Total equity and liabilities | 10/49 | €278,777 | €318,602 | +€39,825 | +14.3% |
| Equity | 10/15 | €224,842 | €248,907 | +€24,065 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €202,094 | €242,707 | +€40,613 | +20.1% |
| Distributable reserves | 133 | €202,094 | €242,707 | +€40,613 | +20.1% |
| Profit (loss) carried forward | 14 | €16,548 | €0 | -€16,548 | -100% |
| Amounts payable | 17/49 | €53,935 | €69,695 | +€15,761 | +29.2% |
| Amounts payable after more than one year | 17 | €31,846 | €21,317 | -€10,530 | -33.1% |
| Financial debts | 170/4 | €31,846 | €21,317 | -€10,530 | -33.1% |
| Amounts payable within one year | 42/48 | €20,991 | €47,171 | +€26,180 | +125% |
| Current portion of amounts payable after more than one year | 42 | €10,393 | €10,530 | +€137 | +1.3% |
| Trade debts | 44 | €1,283 | €5,152 | +€3,869 | +302% |
| Suppliers | 440/4 | €1,283 | €5,152 | +€3,869 | +302% |
| Taxes, remuneration and social security | 45 | €9,010 | €27,389 | +€18,379 | +204% |
| Taxes | 450/3 | €6,280 | €24,659 | +€18,379 | +293% |
| Remuneration and social security | 454/9 | €2,730 | €2,730 | = | 0.0% |
| Other amounts payable | 47/48 | €306 | €4,100 | +€3,795 | +1,241% |
| Accrued charges and deferred income | 492/3 | €1,098 | €1,208 | +€110 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,414 | €27,156 | +€7,742 | +39.9% |
| Other operating charges | 640/8 | €2,675 | €2,258 | -€417 | -15.6% |
| Non-recurring operating charges | 66A | - | €630 | +€630 | |
| Gross operating margin | 9900 | €87,774 | €107,710 | +€19,936 | +22.7% |
| Operating profit (loss) | 9901 | €65,685 | €77,666 | +€11,982 | +18.2% |
| Financial income | 75/76B | €569 | €547 | -€22 | -3.8% |
| Recurring financial income | 75 | €569 | €547 | -€22 | -3.8% |
| Financial charges | 65/66B | €1,671 | €1,674 | +€3 | +0.2% |
| Recurring financial charges | 65 | €1,671 | €1,674 | +€3 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €64,583 | €76,540 | +€11,957 | +18.5% |
| Income taxes | 67/77 | €19,743 | €22,859 | +€3,116 | +15.8% |
| Profit (loss) for the period | 9904 | €44,840 | €53,681 | +€8,841 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,840 | €53,681 | +€8,841 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.