BRENIG CONSULTING: 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.
BRENIG CONSULTING
Largest movements
- Receivables within one year +€11,405
up €11,405 (+47.1%), from €24,200 to €35,605
of which Other amounts receivable: +€11,085
- Cash +€4,184
up €4,184 (+47.8%), from €8,749 to €12,933
mainly Other debts (+€9,523) and Net result for the year (+€9,036)
- Tangible fixed assets -€2,331
down €2,331 (-34.1%), from €6,832 to €4,502
of which Land and buildings: -€1,209
- Other debts +€9,523
up €9,523 (+5,560%), from €171 to €9,694
- Tax, wage and social debts +€2,498
up €2,498 (+45.3%), from €5,512 to €8,010
- Reserves +€2,436
up €2,436 (+7.1%), from €34,477 to €36,913
of which Distributable reserves: +€4,296
- Trade debts -€1,428
down €1,428 (-45.8%), from €3,122 to €1,693
- Accrued charges and deferred income +€770
new in 2025: €770
- Gross operating margin +€15,608
up €15,608 (+16,151%), from €97 to €15,705
- Taxes +€4,002
up €4,002 (+1,633%), from €245 to €4,247
- Depreciation -€1,147
down €1,147 (-33.0%), from €3,478 to €2,331
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 | €49,482 | €63,281 | +€13,799 | +27.9% |
| Fixed assets | 21/28 | €16,532 | €14,202 | -€2,331 | -14.1% |
| Tangible fixed assets | 22/27 | €6,832 | €4,502 | -€2,331 | -34.1% |
| Land and buildings | 22 | €4,979 | €3,770 | -€1,209 | -24.3% |
| Furniture and vehicles | 24 | €1,853 | €731 | -€1,122 | -60.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €9,700 | €9,700 | = | 0.0% |
| Current assets | 29/58 | €32,949 | €49,079 | +€16,130 | +49.0% |
| Amounts receivable within one year | 40/41 | €24,200 | €35,605 | +€11,405 | +47.1% |
| Trade receivables | 40 | €24,200 | €24,520 | +€320 | +1.3% |
| Other amounts receivable | 41 | €0 | €11,085 | +€11,085 | |
| Cash at bank and in hand | 54/58 | €8,749 | €12,933 | +€4,184 | +47.8% |
| Deferred charges and accrued income | 490/1 | - | €540 | +€540 | |
| Total equity and liabilities | 10/49 | €49,482 | €63,281 | +€13,799 | +27.9% |
| Equity | 10/15 | €40,677 | €43,113 | +€2,436 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,477 | €36,913 | +€2,436 | +7.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €32,617 | €36,913 | +€4,296 | +13.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,805 | €20,167 | +€11,363 | +129% |
| Amounts payable within one year | 42/48 | €8,805 | €19,397 | +€10,593 | +120% |
| Trade debts | 44 | €3,122 | €1,693 | -€1,428 | -45.8% |
| Suppliers | 440/4 | €3,122 | €1,693 | -€1,428 | -45.8% |
| Taxes, remuneration and social security | 45 | €5,512 | €8,010 | +€2,498 | +45.3% |
| Taxes | 450/3 | €5,512 | €8,010 | +€2,498 | +45.3% |
| Other amounts payable | 47/48 | €171 | €9,694 | +€9,523 | +5,560% |
| Accrued charges and deferred income | 492/3 | - | €770 | +€770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,478 | €2,331 | -€1,147 | -33.0% |
| Other operating charges | 640/8 | €280 | €156 | -€124 | -44.4% |
| Gross operating margin | 9900 | €97 | €15,705 | +€15,608 | +16,151% |
| Operating profit (loss) | 9901 | -€3,661 | €13,219 | +€16,879 | |
| Financial income | 75/76B | €8 | €146 | +€138 | +1,839% |
| Recurring financial income | 75 | €8 | €146 | +€138 | +1,839% |
| Financial charges | 65/66B | €72 | €81 | +€8 | +11.5% |
| Recurring financial charges | 65 | €72 | €81 | +€8 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,726 | €13,283 | +€17,009 | |
| Income taxes | 67/77 | €245 | €4,247 | +€4,002 | +1,633% |
| Profit (loss) for the period | 9904 | -€3,971 | €9,036 | +€13,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,971 | €9,036 | +€13,007 |
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 30 October 2026 via checked.be.