BREMSO CONSULT: what changed
Two fiscal 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.
BREMSO CONSULT
Largest movements
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Receivables within one year +€92,616
up €92,616 (+352.4%), from €26,283 to €118,899
of which Trade receivables: +€96,932
- Tangible fixed assets +€31,678
up €31,678 (+88.8%), from €35,668 to €67,346
- Cash -€4,688
down €4,688 (-10.8%), from €43,260 to €38,571
mainly Contributions, distributions and other (-€170,000) and Receivables within one year (-€92,616)
- Other debts -€29,437
down €29,437 (-22.3%), from €131,845 to €102,409
- Debts after one year +€17,558
up €17,558 (+87.4%), from €20,097 to €37,656
- Current portion of long-term debt +€10,140
up €10,140 (+64.0%), from €15,848 to €25,988
- Tax, wage and social debts -€6,769
down €6,769 (-14.0%), from €48,402 to €41,633
- Trade debts +€3,954
up €3,954 (+90.6%), from €4,366 to €8,320
- Gross operating margin +€123,376
up €123,376 (+95.5%), from €129,239 to €252,615
- Taxes +€29,414
up €29,414 (+111.5%), from €26,385 to €55,799
- Depreciation +€9,277
up €9,277 (+57.8%), from €16,053 to €25,330
- Financial income -€2,692
down €2,692 (-54.9%), from €4,902 to €2,211
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 | €236,483 | €231,401 | -€5,082 | -2.1% |
| Fixed assets | 21/28 | €35,668 | €67,346 | +€31,678 | +88.8% |
| Tangible fixed assets | 22/27 | €35,668 | €67,346 | +€31,678 | +88.8% |
| Furniture and vehicles | 24 | €35,668 | €67,346 | +€31,678 | +88.8% |
| Current assets | 29/58 | €200,815 | €164,055 | -€36,759 | -18.3% |
| Amounts receivable within one year | 40/41 | €26,283 | €118,899 | +€92,616 | +352.4% |
| Trade receivables | 40 | €21,967 | €118,899 | +€96,932 | +441.3% |
| Other amounts receivable | 41 | €4,316 | - | -€4,316 | |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €43,260 | €38,571 | -€4,688 | -10.8% |
| Deferred charges and accrued income | 490/1 | €6,272 | €6,585 | +€313 | +5.0% |
| Total equity and liabilities | 10/49 | €236,483 | €231,401 | -€5,082 | -2.1% |
| Equity | 10/15 | €12,858 | €12,078 | -€780 | -6.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,858 | €2,078 | -€780 | -27.3% |
| Amounts payable | 17/49 | €223,625 | €219,323 | -€4,302 | -1.9% |
| Amounts payable after more than one year | 17 | €20,097 | €37,656 | +€17,558 | +87.4% |
| Financial debts | 170/4 | €20,097 | €37,656 | +€17,558 | +87.4% |
| Amounts payable within one year | 42/48 | €200,462 | €178,351 | -€22,112 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €15,848 | €25,988 | +€10,140 | +64.0% |
| Trade debts | 44 | €4,366 | €8,320 | +€3,954 | +90.6% |
| Suppliers | 440/4 | €4,366 | €8,320 | +€3,954 | +90.6% |
| Taxes, remuneration and social security | 45 | €48,402 | €41,633 | -€6,769 | -14.0% |
| Taxes | 450/3 | €48,402 | €41,633 | -€6,769 | -14.0% |
| Other amounts payable | 47/48 | €131,845 | €102,409 | -€29,437 | -22.3% |
| Accrued charges and deferred income | 492/3 | €3,066 | €3,317 | +€251 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,053 | €25,330 | +€9,277 | +57.8% |
| Other operating charges | 640/8 | €1,068 | €2,553 | +€1,485 | +139.0% |
| Gross operating margin | 9900 | €129,239 | €252,615 | +€123,376 | +95.5% |
| Operating profit (loss) | 9901 | €112,118 | €224,732 | +€112,613 | +100.4% |
| Financial income | 75/76B | €4,902 | €2,211 | -€2,692 | -54.9% |
| Recurring financial income | 75 | €4,902 | €2,211 | -€2,692 | -54.9% |
| Financial charges | 65/66B | €689 | €1,923 | +€1,234 | +178.9% |
| Recurring financial charges | 65 | €689 | €1,923 | +€1,234 | +178.9% |
| Profit (loss) for the period before taxes | 9903 | €116,331 | €225,019 | +€108,688 | +93.4% |
| Income taxes | 67/77 | €26,385 | €55,799 | +€29,414 | +111.5% |
| Profit (loss) for the period | 9904 | €89,946 | €169,220 | +€79,274 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,946 | €169,220 | +€79,274 | +88.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.