BRED 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.
BRED CONSULTING
Largest movements
- Cash +€8,224
up €8,224 (+3,426,608%), from €0 to €8,224
mainly Net result for the year (+€13,484) and Tax, wage and social debts (+€4,528)
- Receivables within one year +€253
up €253, from €0 to €253
- Profit (loss) carried forward +€13,484
up €13,484 (+20.7%), from -€65,037 to -€51,553
- Other debts -€9,536
down €9,536 (-16.7%), from €56,977 to €47,441
- Tax, wage and social debts +€4,528
new in 2025: €4,528
- Gross operating margin +€16,358
up €16,358, from -€2,290 to €14,067
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 | €0 | €8,477 | +€8,476 | +3,531,817% |
| Current assets | 29/58 | €0 | €8,477 | +€8,476 | +3,531,817% |
| Amounts receivable within one year | 40/41 | €0 | €253 | +€253 | |
| Trade receivables | 40 | €0 | €253 | +€253 | |
| Cash at bank and in hand | 54/58 | €0 | €8,224 | +€8,224 | +3,426,608% |
| Total equity and liabilities | 10/49 | €0 | €8,477 | +€8,476 | +3,531,817% |
| Equity | 10/15 | -€56,977 | -€43,493 | +€13,484 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€65,037 | -€51,553 | +€13,484 | +20.7% |
| Amounts payable | 17/49 | €56,977 | €51,969 | -€5,008 | -8.8% |
| Amounts payable within one year | 42/48 | €56,977 | €51,969 | -€5,008 | -8.8% |
| Taxes, remuneration and social security | 45 | - | €4,528 | +€4,528 | |
| Taxes | 450/3 | - | €4,528 | +€4,528 | |
| Other amounts payable | 47/48 | €56,977 | €47,441 | -€9,536 | -16.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,290 | €14,067 | +€16,358 | |
| Operating profit (loss) | 9901 | -€2,678 | €13,667 | +€16,345 | |
| Financial charges | 65/66B | €159 | €184 | +€25 | +15.6% |
| Recurring financial charges | 65 | €159 | €184 | +€25 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,837 | €13,484 | +€16,320 | |
| Profit (loss) for the period | 9904 | -€2,837 | €13,484 | +€16,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,837 | €13,484 | +€16,320 |
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 25 October 2026 via checked.be.