Bredi 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.
Bredi Consultancy
Largest movements
- Cash +€28,013
up €28,013 (+151.6%), from €18,480 to €46,493
mainly Receivables within one year (+€23,990) and Net result for the year (+€22,386)
- Receivables within one year -€23,990
down €23,990 (-90.3%), from €26,554 to €2,564
of which Trade receivables: -€26,397
- Tangible fixed assets +€18,256
up €18,256 (+103.6%), from €17,615 to €35,870
of which Furniture and vehicles: +€20,239
- Current investments -€1,536
down €1,536 (-8.8%), from €17,448 to €15,912
- Reserves +€22,386
up €22,386 (+32.7%), from €68,556 to €90,942
- Trade debts -€1,242
down €1,242 (-83.4%), from €1,488 to €247
- Gross operating margin -€15,190
down €15,190 (-29.1%), from €52,160 to €36,970
- Taxes -€3,149
down €3,149 (-29.4%), from €10,728 to €7,579
- Depreciation +€1,372
up €1,372 (+38.1%), from €3,601 to €4,973
- Financial charges +€668
up €668 (+113.0%), from €592 to €1,260
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 | €80,098 | €100,888 | +€20,791 | +26.0% |
| Fixed assets | 21/28 | €17,615 | €35,870 | +€18,256 | +103.6% |
| Tangible fixed assets | 22/27 | €17,615 | €35,870 | +€18,256 | +103.6% |
| Land and buildings | 22 | €8,266 | €6,283 | -€1,983 | -24.0% |
| Furniture and vehicles | 24 | €9,349 | €29,588 | +€20,239 | +216.5% |
| Current assets | 29/58 | €62,483 | €65,018 | +€2,535 | +4.1% |
| Amounts receivable within one year | 40/41 | €26,554 | €2,564 | -€23,990 | -90.3% |
| Trade receivables | 40 | €26,533 | €136 | -€26,397 | -99.5% |
| Other amounts receivable | 41 | €21 | €2,428 | +€2,407 | +11209.7% |
| Current investments | 50/53 | €17,448 | €15,912 | -€1,536 | -8.8% |
| Cash at bank and in hand | 54/58 | €18,480 | €46,493 | +€28,013 | +151.6% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €80,098 | €100,888 | +€20,791 | +26.0% |
| Equity | 10/15 | €72,556 | €94,942 | +€22,386 | +30.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €68,556 | €90,942 | +€22,386 | +32.7% |
| Distributable reserves | 133 | €68,556 | €90,942 | +€22,386 | +32.7% |
| Amounts payable | 17/49 | €7,541 | €5,946 | -€1,595 | -21.2% |
| Amounts payable within one year | 42/48 | €7,541 | €5,946 | -€1,595 | -21.2% |
| Financial debts | 43 | €14 | €32 | +€18 | +124.2% |
| Credit institutions | 430/8 | €14 | €32 | +€18 | +124.2% |
| Trade debts | 44 | €1,488 | €247 | -€1,242 | -83.4% |
| Suppliers | 440/4 | €1,488 | €247 | -€1,242 | -83.4% |
| Advances received on contracts in progress | 46 | - | €275 | +€275 | |
| Taxes, remuneration and social security | 45 | €5,897 | €5,149 | -€747 | -12.7% |
| Taxes | 450/3 | €5,897 | €5,149 | -€747 | -12.7% |
| Other amounts payable | 47/48 | €142 | €243 | +€101 | +71.0% |
| Remuneration, social security and pensions | 62 | €0 | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,601 | €4,973 | +€1,372 | +38.1% |
| Other operating charges | 640/8 | €704 | €823 | +€119 | +17.0% |
| Gross operating margin | 9900 | €52,160 | €36,970 | -€15,190 | -29.1% |
| Operating profit (loss) | 9901 | €47,856 | €31,007 | -€16,849 | -35.2% |
| Financial income | 75/76B | €2 | €218 | +€216 | +10591.7% |
| Recurring financial income | 75 | €2 | €218 | +€216 | +10591.7% |
| Financial charges | 65/66B | €592 | €1,260 | +€668 | +113.0% |
| Recurring financial charges | 65 | €592 | €1,260 | +€668 | +113.0% |
| Profit (loss) for the period before taxes | 9903 | €47,266 | €29,964 | -€17,302 | -36.6% |
| Income taxes | 67/77 | €10,728 | €7,579 | -€3,149 | -29.4% |
| Profit (loss) for the period | 9904 | €36,539 | €22,386 | -€14,153 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,539 | €22,386 | -€14,153 | -38.7% |
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 10 October 2026 via checked.be.