BRE 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.
BRE Consult
Largest movements
- Tangible fixed assets +€31,135
new in 2025: €31,135
- Receivables within one year -€19,916
down €19,916 (-18.9%), from €105,329 to €85,413
of which Trade receivables: -€47,934
- Advances received -€68,547
down €68,547 (-100.0%), from €68,547 to €0
- Tax, wage and social debts +€34,339
up €34,339 (+313.6%), from €10,950 to €45,289
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€17,045
up €17,045 (+74.1%), from €22,995 to €40,040
- Short-term financial debts +€12,056
new in 2025: €12,056
- Gross operating margin -€12,633
down €12,633 (-33.7%), from €37,468 to €24,835
- Taxes -€4,569
down €4,569 (-41.7%), from €10,950 to €6,381
- Other operating charges -€1,872
down €1,872 (-67.9%), from €2,755 to €884
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.
Cash bridge derived
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 | €106,272 | €117,485 | +€11,213 | +10.6% |
| Fixed assets | 21/28 | €818 | €31,710 | +€30,892 | +3778.7% |
| Intangible fixed assets | 21 | €818 | €575 | -€243 | -29.7% |
| Tangible fixed assets | 22/27 | - | €31,135 | +€31,135 | |
| Land and buildings | 22 | - | €31,135 | +€31,135 | |
| Current assets | 29/58 | €105,455 | €85,775 | -€19,680 | -18.7% |
| Amounts receivable within one year | 40/41 | €105,329 | €85,413 | -€19,916 | -18.9% |
| Trade receivables | 40 | €68,212 | €20,278 | -€47,934 | -70.3% |
| Other amounts receivable | 41 | €37,117 | €65,135 | +€28,018 | +75.5% |
| Cash at bank and in hand | 54/58 | €126 | €363 | +€237 | +188.0% |
| Total equity and liabilities | 10/49 | €106,272 | €117,485 | +€11,213 | +10.6% |
| Equity | 10/15 | €23,095 | €40,140 | +€17,045 | +73.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,995 | €40,040 | +€17,045 | +74.1% |
| Amounts payable | 17/49 | €83,177 | €77,346 | -€5,832 | -7.0% |
| Amounts payable within one year | 42/48 | €83,177 | €77,346 | -€5,832 | -7.0% |
| Financial debts | 43 | - | €12,056 | +€12,056 | |
| Credit institutions | 430/8 | - | €12,056 | +€12,056 | |
| Trade debts | 44 | €3,680 | €0 | -€3,680 | -100.0% |
| Suppliers | 440/4 | €3,680 | €0 | -€3,680 | -100.0% |
| Advances received on contracts in progress | 46 | €68,547 | €0 | -€68,547 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,950 | €45,289 | +€34,339 | +313.6% |
| Taxes | 450/3 | €10,950 | €45,289 | +€34,339 | +313.6% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €440 | +€44 | +11.0% |
| Other operating charges | 640/8 | €2,755 | €884 | -€1,872 | -67.9% |
| Gross operating margin | 9900 | €37,468 | €24,835 | -€12,633 | -33.7% |
| Operating profit (loss) | 9901 | €34,316 | €23,511 | -€10,805 | -31.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €372 | €85 | -€287 | -77.2% |
| Recurring financial charges | 65 | €372 | €85 | -€287 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €33,945 | €23,426 | -€10,519 | -31.0% |
| Income taxes | 67/77 | €10,950 | €6,381 | -€4,569 | -41.7% |
| Profit (loss) for the period | 9904 | €22,995 | €17,045 | -€5,950 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,995 | €17,045 | -€5,950 | -25.9% |
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 12 October 2026 via checked.be.