BREDA 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.
BREDA CONSULTANCY
Largest movements
- Cash +€44,367
up €44,367 (+319%), from €13,905 to €58,272
mainly Other debts (+€87,798) and Receivables within one year (+€41,138)
- Receivables within one year -€41,138
down €41,138 (-34.7%), from €118,480 to €77,342
of which Trade receivables: -€55,756
- Tangible fixed assets -€8,471
down €8,471 (-19.9%), from €42,619 to €34,148
of which Land and buildings: -€5,420
- Reserves -€89,563
down €89,563 (-52.4%), from €171,012 to €81,449
- Other debts +€87,798
new in 2025: €87,798
- Short-term financial debts -€3,000
down €3,000 (-16.7%), from €18,000 to €15,000
- Trade debts +€2,679
up €2,679 (+40.3%), from €6,645 to €9,323
- Tax, wage and social debts -€2,137
down €2,137 (-24.1%), from €8,861 to €6,724
- Gross operating margin -€36,352
down €36,352 (-65.0%), from €55,914 to €19,562
- Taxes -€9,391
down €9,391 (-70.2%), from €13,371 to €3,980
- Financial charges -€690
down €690 (-20.4%), from €3,386 to €2,696
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 | €209,559 | €205,378 | -€4,181 | -2.0% |
| Fixed assets | 21/28 | €42,619 | €34,148 | -€8,471 | -19.9% |
| Tangible fixed assets | 22/27 | €42,619 | €34,148 | -€8,471 | -19.9% |
| Land and buildings | 22 | €30,337 | €24,917 | -€5,420 | -17.9% |
| Furniture and vehicles | 24 | €8,527 | €5,984 | -€2,543 | -29.8% |
| Other tangible fixed assets | 26 | €3,755 | €3,247 | -€508 | -13.5% |
| Current assets | 29/58 | €166,941 | €171,230 | +€4,290 | +2.6% |
| Amounts receivable after more than one year | 29 | €33,671 | €34,525 | +€854 | +2.5% |
| Other amounts receivable | 291 | €33,671 | €34,525 | +€854 | +2.5% |
| Amounts receivable within one year | 40/41 | €118,480 | €77,342 | -€41,138 | -34.7% |
| Trade receivables | 40 | €101,023 | €45,267 | -€55,756 | -55.2% |
| Other amounts receivable | 41 | €17,457 | €32,075 | +€14,618 | +83.7% |
| Cash at bank and in hand | 54/58 | €13,905 | €58,272 | +€44,367 | +319% |
| Deferred charges and accrued income | 490/1 | €885 | €1,091 | +€207 | +23.4% |
| Total equity and liabilities | 10/49 | €209,559 | €205,378 | -€4,181 | -2.0% |
| Equity | 10/15 | €176,012 | €86,449 | -€89,563 | -50.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €171,012 | €81,449 | -€89,563 | -52.4% |
| Distributable reserves | 133 | €171,012 | €81,449 | -€89,563 | -52.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,547 | €118,929 | +€85,382 | +255% |
| Amounts payable within one year | 42/48 | €33,506 | €118,846 | +€85,340 | +255% |
| Financial debts | 43 | €18,000 | €15,000 | -€3,000 | -16.7% |
| Credit institutions | 430/8 | €18,000 | €15,000 | -€3,000 | -16.7% |
| Trade debts | 44 | €6,645 | €9,323 | +€2,679 | +40.3% |
| Suppliers | 440/4 | €6,645 | €9,323 | +€2,679 | +40.3% |
| Taxes, remuneration and social security | 45 | €8,861 | €6,724 | -€2,137 | -24.1% |
| Taxes | 450/3 | €8,861 | €6,724 | -€2,137 | -24.1% |
| Other amounts payable | 47/48 | - | €87,798 | +€87,798 | |
| Accrued charges and deferred income | 492/3 | €41 | €83 | +€42 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,796 | €8,967 | +€172 | +2.0% |
| Other operating charges | 640/8 | €873 | €1,305 | +€432 | +49.5% |
| Gross operating margin | 9900 | €55,914 | €19,562 | -€36,352 | -65.0% |
| Operating profit (loss) | 9901 | €46,245 | €9,290 | -€36,956 | -79.9% |
| Financial income | 75/76B | €1,255 | €1,528 | +€273 | +21.7% |
| Recurring financial income | 75 | €1,255 | €1,528 | +€273 | +21.7% |
| Financial charges | 65/66B | €3,386 | €2,696 | -€690 | -20.4% |
| Recurring financial charges | 65 | €3,386 | €2,696 | -€690 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €44,115 | €8,122 | -€35,993 | -81.6% |
| Income taxes | 67/77 | €13,371 | €3,980 | -€9,391 | -70.2% |
| Profit (loss) for the period | 9904 | €30,744 | €4,142 | -€26,602 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,744 | €4,142 | -€26,602 | -86.5% |
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 17 October 2026 via checked.be.