BRDP 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.
BRDP CONSULT
Largest movements
- Current investments -€56,979
down €56,979 (-54.3%), from €105,000 to €48,021
- Receivables within one year +€50,309
up €50,309 (+1,288%), from €3,907 to €54,216
of which Trade receivables: +€42,133
- Tangible fixed assets -€39,358
down €39,358 (-16.5%), from €238,323 to €198,966
of which Furniture and vehicles: -€22,068
- Cash +€17,591
up €17,591 (+324%), from €5,426 to €23,017
mainly Net result for the year (+€100,909) and Current investments (+€56,979)
- Tax, wage and social debts -€29,731
down €29,731 (-92.1%), from €32,273 to €2,542
- Other debts +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Profit (loss) carried forward -€19,091
down €19,091 (-8.8%), from €217,871 to €198,781
- Gross operating margin +€11,244
up €11,244 (+6.8%), from €164,429 to €175,673
- Depreciation +€11,154
up €11,154 (+39.5%), from €28,204 to €39,358
- Taxes +€2,650
up €2,650 (+8.3%), from €31,844 to €34,493
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 | €355,462 | €327,205 | -€28,257 | -7.9% |
| Fixed assets | 21/28 | €238,323 | €198,966 | -€39,358 | -16.5% |
| Tangible fixed assets | 22/27 | €238,323 | €198,966 | -€39,358 | -16.5% |
| Land and buildings | 22 | €149,105 | €134,633 | -€14,472 | -9.7% |
| Plant, machinery and equipment | 23 | €3,871 | €1,946 | -€1,924 | -49.7% |
| Furniture and vehicles | 24 | €81,468 | €59,401 | -€22,068 | -27.1% |
| Other tangible fixed assets | 26 | €3,880 | €2,985 | -€894 | -23.1% |
| Current assets | 29/58 | €117,138 | €128,240 | +€11,101 | +9.5% |
| Amounts receivable within one year | 40/41 | €3,907 | €54,216 | +€50,309 | +1,288% |
| Trade receivables | 40 | - | €42,133 | +€42,133 | |
| Other amounts receivable | 41 | €3,907 | €12,083 | +€8,176 | +209% |
| Current investments | 50/53 | €105,000 | €48,021 | -€56,979 | -54.3% |
| Cash at bank and in hand | 54/58 | €5,426 | €23,017 | +€17,591 | +324% |
| Deferred charges and accrued income | 490/1 | €2,805 | €2,986 | +€180 | +6.4% |
| Total equity and liabilities | 10/49 | €355,462 | €327,205 | -€28,257 | -7.9% |
| Equity | 10/15 | €222,871 | €203,781 | -€19,091 | -8.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,871 | €198,781 | -€19,091 | -8.8% |
| Amounts payable | 17/49 | €132,590 | €123,424 | -€9,166 | -6.9% |
| Amounts payable within one year | 42/48 | €132,590 | €123,424 | -€9,166 | -6.9% |
| Trade debts | 44 | €317 | €883 | +€565 | +178% |
| Suppliers | 440/4 | €317 | €883 | +€565 | +178% |
| Taxes, remuneration and social security | 45 | €32,273 | €2,542 | -€29,731 | -92.1% |
| Taxes | 450/3 | €32,273 | €2,542 | -€29,731 | -92.1% |
| Other amounts payable | 47/48 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,204 | €39,358 | +€11,154 | +39.5% |
| Other operating charges | 640/8 | €590 | €1,668 | +€1,077 | +183% |
| Gross operating margin | 9900 | €164,429 | €175,673 | +€11,244 | +6.8% |
| Operating profit (loss) | 9901 | €135,634 | €134,647 | -€987 | -0.7% |
| Financial income | 75/76B | €1,151 | €828 | -€323 | -28.0% |
| Recurring financial income | 75 | €1,151 | €828 | -€323 | -28.0% |
| Financial charges | 65/66B | €50 | €73 | +€23 | +45.4% |
| Recurring financial charges | 65 | €50 | €73 | +€23 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €136,736 | €135,403 | -€1,333 | -1.0% |
| Income taxes | 67/77 | €31,844 | €34,493 | +€2,650 | +8.3% |
| Profit (loss) for the period | 9904 | €104,892 | €100,909 | -€3,983 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,892 | €100,909 | -€3,983 | -3.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.