BREAKER 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.
BREAKER CONSULTANCY
Largest movements
- Cash -€49,357
down €49,357 (-63.7%), from €77,452 to €28,095
mainly Contributions, distributions and other (-€130,975) and Tax, wage and social debts (-€12,645)
- Receivables within one year -€12,670
down €12,670 (-9.1%), from €139,978 to €127,308
of which Trade receivables: -€10,506
- Tangible fixed assets -€8,222
down €8,222 (-54.1%), from €15,192 to €6,970
of which Furniture and vehicles: -€6,051
- Deferred charges and accrued income +€5,680
up €5,680 (+1,381%), from €411 to €6,092
- Reserves -€66,236
down €66,236 (-50.6%), from €130,975 to €64,739
- Tax, wage and social debts -€12,645
down €12,645 (-47.6%), from €26,554 to €13,909
of which Taxes: -€12,245
- Trade debts +€12,037
up €12,037 (+59.3%), from €20,304 to €32,341
- Current portion of long-term debt +€3,475
new in 2025: €3,475
- Gross operating margin +€15,345
up €15,345 (+21.4%), from €71,599 to €86,944
- Taxes +€3,994
up €3,994 (+28.8%), from €13,869 to €17,863
- Financial income +€2,811
up €2,811 (+77.3%), from €3,637 to €6,448
- Financial charges -€1,798
down €1,798 (-54.7%), from €3,285 to €1,487
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 | €233,033 | €168,465 | -€64,569 | -27.7% |
| Fixed assets | 21/28 | €15,192 | €6,970 | -€8,222 | -54.1% |
| Tangible fixed assets | 22/27 | €15,192 | €6,970 | -€8,222 | -54.1% |
| Plant, machinery and equipment | 23 | €3,897 | €1,727 | -€2,170 | -55.7% |
| Furniture and vehicles | 24 | €11,295 | €5,243 | -€6,051 | -53.6% |
| Current assets | 29/58 | €217,841 | €161,494 | -€56,347 | -25.9% |
| Amounts receivable within one year | 40/41 | €139,978 | €127,308 | -€12,670 | -9.1% |
| Trade receivables | 40 | €19,964 | €9,458 | -€10,506 | -52.6% |
| Other amounts receivable | 41 | €120,014 | €117,850 | -€2,165 | -1.8% |
| Cash at bank and in hand | 54/58 | €77,452 | €28,095 | -€49,357 | -63.7% |
| Deferred charges and accrued income | 490/1 | €411 | €6,092 | +€5,680 | +1,381% |
| Total equity and liabilities | 10/49 | €233,033 | €168,465 | -€64,569 | -27.7% |
| Equity | 10/15 | €133,975 | €67,739 | -€66,236 | -49.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €130,975 | €64,739 | -€66,236 | -50.6% |
| Distributable reserves | 133 | €130,975 | €64,739 | -€66,236 | -50.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,058 | €100,726 | +€1,668 | +1.7% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,058 | €49,726 | +€668 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,475 | +€3,475 | |
| Financial debts | 43 | €2,200 | €0 | -€2,200 | -100% |
| Credit institutions | 430/8 | €2,200 | €0 | -€2,200 | -100% |
| Trade debts | 44 | €20,304 | €32,341 | +€12,037 | +59.3% |
| Suppliers | 440/4 | €20,304 | €32,341 | +€12,037 | +59.3% |
| Taxes, remuneration and social security | 45 | €26,554 | €13,909 | -€12,645 | -47.6% |
| Taxes | 450/3 | €26,154 | €13,909 | -€12,245 | -46.8% |
| Remuneration and social security | 454/9 | €400 | €0 | -€400 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,405 | €3,890 | -€515 | -11.7% |
| Other operating charges | 640/8 | €219 | €1,081 | +€862 | +393% |
| Non-recurring operating charges | 66A | €1,987 | €4,332 | +€2,345 | +118% |
| Gross operating margin | 9900 | €71,599 | €86,944 | +€15,345 | +21.4% |
| Operating profit (loss) | 9901 | €64,988 | €77,641 | +€12,653 | +19.5% |
| Financial income | 75/76B | €3,637 | €6,448 | +€2,811 | +77.3% |
| Recurring financial income | 75 | €3,637 | €6,448 | +€2,811 | +77.3% |
| Financial charges | 65/66B | €3,285 | €1,487 | -€1,798 | -54.7% |
| Recurring financial charges | 65 | €3,285 | €1,487 | -€1,798 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €65,340 | €82,602 | +€17,262 | +26.4% |
| Income taxes | 67/77 | €13,869 | €17,863 | +€3,994 | +28.8% |
| Profit (loss) for the period | 9904 | €51,471 | €64,739 | +€13,268 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,471 | €64,739 | +€13,268 | +25.8% |
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 21 October 2026 via checked.be.