BRG 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.
BRG Consulting
Largest movements
- Receivables within one year +€12,682
up €12,682 (+104%), from €12,234 to €24,916
of which Other amounts receivable: +€12,077
- Tangible fixed assets +€5,129
up €5,129 (+49.8%), from €10,309 to €15,438
of which Plant, machinery and equipment: +€5,197
- Reserves +€15,817
up €15,817 (+6.1%), from €259,922 to €275,740
- Tax, wage and social debts -€7,146
down €7,146 (-61.1%), from €11,703 to €4,558
of which Taxes: -€7,115
- Other debts +€3,328
up €3,328 (+9.6%), from €34,615 to €37,943
- Financial income -€194,000
down €194,000 (-100.0%), from €194,000 to €0
- Taxes -€52,210
down €52,210 (-88.1%), from €59,265 to €7,056
- Financial charges +€5,425
up €5,425 (+204%), from €2,664 to €8,089
- Gross operating margin +€3,655
up €3,655 (+10.5%), from €34,841 to €38,496
- Staff costs -€2,406
down €2,406 (-100%), from €2,406 to €0
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 | €312,730 | €326,236 | +€13,506 | +4.3% |
| Fixed assets | 21/28 | €10,309 | €15,438 | +€5,129 | +49.8% |
| Tangible fixed assets | 22/27 | €10,309 | €15,438 | +€5,129 | +49.8% |
| Plant, machinery and equipment | 23 | €4,185 | €9,383 | +€5,197 | +124% |
| Furniture and vehicles | 24 | €5,271 | €5,703 | +€432 | +8.2% |
| Other tangible fixed assets | 26 | €852 | €352 | -€500 | -58.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €302,421 | €310,798 | +€8,377 | +2.8% |
| Amounts receivable after more than one year | 29 | €275,000 | €275,000 | = | 0.0% |
| Other amounts receivable | 291 | €275,000 | €275,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,234 | €24,916 | +€12,682 | +104% |
| Trade receivables | 40 | €12,100 | €12,705 | +€605 | +5.0% |
| Other amounts receivable | 41 | €134 | €12,211 | +€12,077 | +9,017% |
| Cash at bank and in hand | 54/58 | €14,081 | €10,883 | -€3,199 | -22.7% |
| Deferred charges and accrued income | 490/1 | €1,106 | €0 | -€1,106 | -100% |
| Total equity and liabilities | 10/49 | €312,730 | €326,236 | +€13,506 | +4.3% |
| Equity | 10/15 | €259,922 | €275,740 | +€15,817 | +6.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €259,922 | €275,740 | +€15,817 | +6.1% |
| Distributable reserves | 133 | €259,922 | €275,740 | +€15,817 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,808 | €50,496 | -€2,311 | -4.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €51,318 | €46,428 | -€4,890 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €745 | €0 | -€745 | -100% |
| Credit institutions | 430/8 | €745 | €0 | -€745 | -100% |
| Trade debts | 44 | €4,254 | €3,928 | -€327 | -7.7% |
| Suppliers | 440/4 | €4,254 | €3,928 | -€327 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,703 | €4,558 | -€7,146 | -61.1% |
| Taxes | 450/3 | €8,947 | €1,832 | -€7,115 | -79.5% |
| Remuneration and social security | 454/9 | €2,756 | €2,725 | -€31 | -1.1% |
| Other amounts payable | 47/48 | €34,615 | €37,943 | +€3,328 | +9.6% |
| Accrued charges and deferred income | 492/3 | €1,490 | €4,068 | +€2,578 | +173% |
| Remuneration, social security and pensions | 62 | €2,406 | €0 | -€2,406 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,160 | €5,352 | +€1,193 | +28.7% |
| Other operating charges | 640/8 | €1,223 | €1,098 | -€125 | -10.3% |
| Non-recurring operating charges | 66A | €0 | €225 | +€225 | |
| Gross operating margin | 9900 | €34,841 | €38,496 | +€3,655 | +10.5% |
| Operating profit (loss) | 9901 | €27,053 | €31,821 | +€4,768 | +17.6% |
| Financial income | 75/76B | €194,000 | €0 | -€194,000 | -100.0% |
| Recurring financial income | 75 | €194,000 | €0 | -€194,000 | -100.0% |
| Financial charges | 65/66B | €2,664 | €8,089 | +€5,425 | +204% |
| Recurring financial charges | 65 | €2,664 | €8,089 | +€5,425 | +204% |
| Profit (loss) for the period before taxes | 9903 | €218,389 | €23,732 | -€194,656 | -89.1% |
| Income taxes | 67/77 | €59,265 | €7,056 | -€52,210 | -88.1% |
| Profit (loss) for the period | 9904 | €159,123 | €16,676 | -€142,447 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €159,123 | €16,676 | -€142,447 | -89.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.