Brien Tom Construction & 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.
Brien Tom Construction & Consulting
Largest movements
- Cash +€49,776
up €49,776 (+118%), from €42,272 to €92,048
mainly Net result for the year (+€51,600) and Other debts (+€50,335)
- Receivables within one year -€8,102
down €8,102 (-27.9%), from €29,087 to €20,985
of which Trade receivables: -€8,102
- Other debts +€50,335
up €50,335 (+6,655%), from €756 to €51,092
- Profit (loss) carried forward -€7,223
down €7,223 (-6,473%), from -€112 to -€7,335
- Trade debts -€2,331
down €2,331 (-99.3%), from €2,348 to €17
- Gross operating margin +€63,063
up €63,063 (+514%), from €12,261 to €75,324
- Taxes +€17,602
up €17,602 (+422%), from €4,175 to €21,777
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 | €74,068 | €116,006 | +€41,939 | +56.6% |
| Fixed assets | 21/28 | €905 | €352 | -€553 | -61.2% |
| Tangible fixed assets | 22/27 | €905 | €352 | -€553 | -61.2% |
| Plant, machinery and equipment | 23 | €702 | €352 | -€351 | -49.9% |
| Furniture and vehicles | 24 | €203 | €0 | -€203 | -100.0% |
| Current assets | 29/58 | €73,163 | €115,655 | +€42,492 | +58.1% |
| Amounts receivable within one year | 40/41 | €29,087 | €20,985 | -€8,102 | -27.9% |
| Trade receivables | 40 | €25,262 | €17,160 | -€8,102 | -32.1% |
| Other amounts receivable | 41 | €3,825 | €3,825 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,272 | €92,048 | +€49,776 | +118% |
| Deferred charges and accrued income | 490/1 | €1,803 | €2,621 | +€818 | +45.4% |
| Total equity and liabilities | 10/49 | €74,068 | €116,006 | +€41,939 | +56.6% |
| Equity | 10/15 | €59,995 | €52,772 | -€7,223 | -12.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,607 | €57,607 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €57,357 | €57,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112 | -€7,335 | -€7,223 | -6,473% |
| Amounts payable | 17/49 | €14,073 | €63,235 | +€49,162 | +349% |
| Amounts payable within one year | 42/48 | €14,073 | €63,235 | +€49,162 | +349% |
| Trade debts | 44 | €2,348 | €17 | -€2,331 | -99.3% |
| Suppliers | 440/4 | €2,348 | €17 | -€2,331 | -99.3% |
| Taxes, remuneration and social security | 45 | €10,968 | €12,126 | +€1,158 | +10.6% |
| Taxes | 450/3 | €10,968 | €12,126 | +€1,158 | +10.6% |
| Other amounts payable | 47/48 | €756 | €51,092 | +€50,335 | +6,655% |
| Non-recurring operating income | 76A | - | €13,692 | +€13,692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €841 | €553 | -€287 | -34.2% |
| Other operating charges | 640/8 | €764 | €947 | +€183 | +23.9% |
| Gross operating margin | 9900 | €12,261 | €75,324 | +€63,063 | +514% |
| Operating profit (loss) | 9901 | €10,656 | €73,823 | +€63,167 | +593% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €288 | €446 | +€158 | +54.7% |
| Recurring financial charges | 65 | €288 | €446 | +€158 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €10,368 | €73,377 | +€63,010 | +608% |
| Income taxes | 67/77 | €4,175 | €21,777 | +€17,602 | +422% |
| Profit (loss) for the period | 9904 | €6,193 | €51,600 | +€45,408 | +733% |
| Profit (loss) for the period to be appropriated | 9905 | €6,193 | €51,600 | +€45,408 | +733% |
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 27 October 2026 via checked.be.