BREM CONSULT: 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.
BREM CONSULT
Largest movements
- Cash -€60,261
down €60,261 (-56.6%), from €106,547 to €46,287
mainly Contributions, distributions and other (-€202,729) and Tax, wage and social debts (-€5,519)
- Receivables after one year -€17,500
down €17,500 (-50.0%), from €35,000 to €17,500
- Receivables within one year -€2,531
down €2,531 (-4.4%), from €57,017 to €54,486
of which Trade receivables: -€4,930
- Reserves -€155,012
down €155,012 (-91.7%), from €169,012 to €14,000
- Other debts +€78,367
up €78,367 (+26874.8%), from €292 to €78,659
- Tax, wage and social debts -€5,519
down €5,519 (-23.8%), from €23,209 to €17,690
- Gross operating margin -€10,320
down €10,320 (-14.4%), from €71,520 to €61,200
- Taxes -€1,950
down €1,950 (-13.4%), from €14,551 to €12,601
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 | €201,705 | €119,922 | -€81,783 | -40.5% |
| Fixed assets | 21/28 | €2,099 | €1,490 | -€609 | -29.0% |
| Tangible fixed assets | 22/27 | €2,099 | €1,490 | -€609 | -29.0% |
| Plant, machinery and equipment | 23 | €812 | €423 | -€388 | -47.8% |
| Furniture and vehicles | 24 | €82 | €0 | -€82 | -100.0% |
| Other tangible fixed assets | 26 | €1,205 | €1,066 | -€139 | -11.5% |
| Current assets | 29/58 | €199,606 | €118,432 | -€81,174 | -40.7% |
| Amounts receivable after more than one year | 29 | €35,000 | €17,500 | -€17,500 | -50.0% |
| Other amounts receivable | 291 | €35,000 | €17,500 | -€17,500 | -50.0% |
| Amounts receivable within one year | 40/41 | €57,017 | €54,486 | -€2,531 | -4.4% |
| Trade receivables | 40 | €57,017 | €52,086 | -€4,930 | -8.6% |
| Other amounts receivable | 41 | €0 | €2,399 | +€2,399 | |
| Cash at bank and in hand | 54/58 | €106,547 | €46,287 | -€60,261 | -56.6% |
| Deferred charges and accrued income | 490/1 | €1,042 | €160 | -€882 | -84.7% |
| Total equity and liabilities | 10/49 | €201,705 | €119,922 | -€81,783 | -40.5% |
| Equity | 10/15 | €174,012 | €19,000 | -€155,012 | -89.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €169,012 | €14,000 | -€155,012 | -91.7% |
| Distributable reserves | 133 | €169,012 | €14,000 | -€155,012 | -91.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,693 | €100,922 | +€73,228 | +264.4% |
| Amounts payable within one year | 42/48 | €27,693 | €100,896 | +€73,203 | +264.3% |
| Trade debts | 44 | €4,193 | €4,547 | +€354 | +8.5% |
| Suppliers | 440/4 | €4,193 | €4,547 | +€354 | +8.5% |
| Taxes, remuneration and social security | 45 | €23,209 | €17,690 | -€5,519 | -23.8% |
| Taxes | 450/3 | €23,209 | €17,690 | -€5,519 | -23.8% |
| Other amounts payable | 47/48 | €292 | €78,659 | +€78,367 | +26874.8% |
| Accrued charges and deferred income | 492/3 | €0 | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,038 | €609 | -€429 | -41.3% |
| Other operating charges | 640/8 | €761 | €788 | +€27 | +3.6% |
| Gross operating margin | 9900 | €71,520 | €61,200 | -€10,320 | -14.4% |
| Operating profit (loss) | 9901 | €69,722 | €59,803 | -€9,919 | -14.2% |
| Financial income | 75/76B | €774 | €918 | +€144 | +18.6% |
| Recurring financial income | 75 | €774 | €918 | +€144 | +18.6% |
| Financial charges | 65/66B | €663 | €403 | -€260 | -39.2% |
| Recurring financial charges | 65 | €663 | €403 | -€260 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €69,833 | €60,318 | -€9,514 | -13.6% |
| Income taxes | 67/77 | €14,551 | €12,601 | -€1,950 | -13.4% |
| Profit (loss) for the period | 9904 | €55,282 | €47,717 | -€7,565 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,282 | €47,717 | -€7,565 | -13.7% |
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 11 October 2026 via checked.be.