Bref Conseil: 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.
Bref Conseil
Largest movements
- Cash +€70,916
up €70,916 (+230%), from €30,874 to €101,790
mainly Other debts (+€86,574) and Net result for the year (+€83,626)
- Receivables within one year +€15,244
up €15,244 (+47.6%), from €32,016 to €47,260
of which Trade receivables: +€15,243
- Tangible fixed assets -€7,885
down €7,885 (-3.2%), from €242,869 to €234,984
of which Land and buildings: -€6,611
- Other debts +€86,574
up €86,574 (+119%), from €72,715 to €159,289
- Tax, wage and social debts +€34,411
up €34,411 (+343%), from €10,040 to €44,451
- Profit (loss) carried forward -€31,528
no longer reported in 2025 (was €31,528)
- Debts after one year -€13,379
down €13,379 (-8.5%), from €156,826 to €143,447
- Gross operating margin +€69,465
up €69,465 (+114%), from €60,701 to €130,166
- Taxes +€17,161
up €17,161 (+267%), from €6,436 to €23,597
- Financial charges +€4,260
up €4,260 (+76.5%), from €5,570 to €9,830
- Depreciation -€3,293
down €3,293 (-29.5%), from €11,178 to €7,885
- Staff costs -€1,742
down €1,742 (-49.3%), from €3,532 to €1,790
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 | €308,441 | €385,380 | +€76,939 | +24.9% |
| Fixed assets | 21/28 | €244,069 | €236,184 | -€7,885 | -3.2% |
| Tangible fixed assets | 22/27 | €242,869 | €234,984 | -€7,885 | -3.2% |
| Land and buildings | 22 | €239,544 | €232,933 | -€6,611 | -2.8% |
| Furniture and vehicles | 24 | €2,717 | €1,548 | -€1,169 | -43.0% |
| Other tangible fixed assets | 26 | €608 | €503 | -€105 | -17.3% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €64,372 | €149,196 | +€84,824 | +132% |
| Amounts receivable within one year | 40/41 | €32,016 | €47,260 | +€15,244 | +47.6% |
| Trade receivables | 40 | €30,846 | €46,089 | +€15,243 | +49.4% |
| Other amounts receivable | 41 | €1,170 | €1,171 | +€1 | +0.1% |
| Cash at bank and in hand | 54/58 | €30,874 | €101,790 | +€70,916 | +230% |
| Deferred charges and accrued income | 490/1 | €1,482 | €146 | -€1,336 | -90.1% |
| Total equity and liabilities | 10/49 | €308,441 | €385,380 | +€76,939 | +24.9% |
| Equity | 10/15 | €51,705 | €20,177 | -€31,528 | -61.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,577 | €1,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,577 | €1,577 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,577 | €1,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,528 | - | -€31,528 | |
| Amounts payable | 17/49 | €256,736 | €365,203 | +€108,467 | +42.2% |
| Amounts payable after more than one year | 17 | €156,826 | €143,447 | -€13,379 | -8.5% |
| Financial debts | 170/4 | €156,826 | €143,447 | -€13,379 | -8.5% |
| Amounts payable within one year | 42/48 | €99,910 | €221,756 | +€121,846 | +122% |
| Current portion of amounts payable after more than one year | 42 | €16,185 | €16,445 | +€260 | +1.6% |
| Trade debts | 44 | €970 | €1,571 | +€601 | +62.0% |
| Suppliers | 440/4 | €970 | €1,571 | +€601 | +62.0% |
| Taxes, remuneration and social security | 45 | €10,040 | €44,451 | +€34,411 | +343% |
| Taxes | 450/3 | €10,040 | €44,451 | +€34,411 | +343% |
| Other amounts payable | 47/48 | €72,715 | €159,289 | +€86,574 | +119% |
| Remuneration, social security and pensions | 62 | €3,532 | €1,790 | -€1,742 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,178 | €7,885 | -€3,293 | -29.5% |
| Other operating charges | 640/8 | €3,276 | €3,438 | +€162 | +4.9% |
| Gross operating margin | 9900 | €60,701 | €130,166 | +€69,465 | +114% |
| Operating profit (loss) | 9901 | €42,715 | €117,053 | +€74,338 | +174% |
| Financial charges | 65/66B | €5,570 | €9,830 | +€4,260 | +76.5% |
| Recurring financial charges | 65 | €5,570 | €9,830 | +€4,260 | +76.5% |
| Profit (loss) for the period before taxes | 9903 | €37,145 | €107,223 | +€70,078 | +189% |
| Income taxes | 67/77 | €6,436 | €23,597 | +€17,161 | +267% |
| Profit (loss) for the period | 9904 | €30,709 | €83,626 | +€52,917 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €30,709 | €83,626 | +€52,917 | +172% |
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 13 October 2026 via checked.be.