BRH 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.
BRH CONSEIL
Largest movements
- Current investments -€60,000
down €60,000 (-100%), from €60,000 to €0
- Receivables within one year +€21,165
up €21,165 (+98.8%), from €21,426 to €42,591
of which Trade receivables: +€19,453
- Cash +€7,902
up €7,902 (+15.1%), from €52,370 to €60,272
mainly Net result for the year (+€104,389) and Current investments (+€60,000)
- Tangible fixed assets -€3,272
down €3,272 (-8.3%), from €39,222 to €35,950
of which Furniture and vehicles: -€4,289
- Other debts -€24,527
down €24,527 (-20.2%), from €121,218 to €96,691
- Profit (loss) carried forward -€9,611
down €9,611 (-95.4%), from €10,072 to €461
- Debts after one year -€2,472
down €2,472 (-15.7%), from €15,725 to €13,254
- Gross operating margin +€30,842
up €30,842 (+22.9%), from €134,526 to €165,368
- Taxes +€7,974
up €7,974 (+38.5%), from €20,704 to €28,679
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 | €174,483 | €138,813 | -€35,669 | -20.4% |
| Formation expenses | 20 | €381 | €0 | -€381 | -100% |
| Fixed assets | 21/28 | €39,222 | €35,950 | -€3,272 | -8.3% |
| Tangible fixed assets | 22/27 | €39,222 | €35,950 | -€3,272 | -8.3% |
| Furniture and vehicles | 24 | €10,980 | €6,691 | -€4,289 | -39.1% |
| Other tangible fixed assets | 26 | €28,242 | €29,260 | +€1,018 | +3.6% |
| Current assets | 29/58 | €134,881 | €102,863 | -€32,017 | -23.7% |
| Amounts receivable within one year | 40/41 | €21,426 | €42,591 | +€21,165 | +98.8% |
| Trade receivables | 40 | €21,426 | €40,879 | +€19,453 | +90.8% |
| Other amounts receivable | 41 | - | €1,712 | +€1,712 | |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100% |
| Cash at bank and in hand | 54/58 | €52,370 | €60,272 | +€7,902 | +15.1% |
| Deferred charges and accrued income | 490/1 | €1,085 | €0 | -€1,085 | -100% |
| Total equity and liabilities | 10/49 | €174,483 | €138,813 | -€35,669 | -20.4% |
| Equity | 10/15 | €16,072 | €6,461 | -€9,611 | -59.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,072 | €461 | -€9,611 | -95.4% |
| Amounts payable | 17/49 | €158,411 | €132,352 | -€26,059 | -16.5% |
| Amounts payable after more than one year | 17 | €15,725 | €13,254 | -€2,472 | -15.7% |
| Financial debts | 170/4 | €15,725 | €13,254 | -€2,472 | -15.7% |
| Amounts payable within one year | 42/48 | €141,497 | €117,546 | -€23,951 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €2,429 | €2,472 | +€43 | +1.8% |
| Trade debts | 44 | €1,362 | €987 | -€375 | -27.5% |
| Suppliers | 440/4 | €1,362 | €987 | -€375 | -27.5% |
| Taxes, remuneration and social security | 45 | €16,489 | €17,397 | +€908 | +5.5% |
| Taxes | 450/3 | €14,080 | €14,895 | +€816 | +5.8% |
| Remuneration and social security | 454/9 | €2,409 | €2,501 | +€92 | +3.8% |
| Other amounts payable | 47/48 | €121,218 | €96,691 | -€24,527 | -20.2% |
| Accrued charges and deferred income | 492/3 | €1,189 | €1,552 | +€364 | +30.6% |
| Remuneration, social security and pensions | 62 | €24,532 | €23,849 | -€683 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,788 | €8,884 | +€95 | +1.1% |
| Other operating charges | 640/8 | €850 | €832 | -€18 | -2.2% |
| Gross operating margin | 9900 | €134,526 | €165,368 | +€30,842 | +22.9% |
| Operating profit (loss) | 9901 | €100,356 | €131,804 | +€31,448 | +31.3% |
| Financial income | 75/76B | €315 | €1,664 | +€1,350 | +429% |
| Recurring financial income | 75 | €315 | €1,664 | +€1,350 | +429% |
| Financial charges | 65/66B | €469 | €400 | -€68 | -14.6% |
| Recurring financial charges | 65 | €469 | €400 | -€68 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €100,202 | €133,068 | +€32,866 | +32.8% |
| Income taxes | 67/77 | €20,704 | €28,679 | +€7,974 | +38.5% |
| Profit (loss) for the period | 9904 | €79,498 | €104,389 | +€24,891 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,498 | €104,389 | +€24,891 | +31.3% |
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 22 October 2026 via checked.be.