BRIJO CONSULT: 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.
BRIJO CONSULT
Largest movements
- Tangible fixed assets -€24,374
down €24,374 (-20.1%), from €121,181 to €96,808
of which Furniture and vehicles: -€13,163
- Receivables within one year -€13,283
down €13,283 (-40.7%), from €32,657 to €19,374
of which Trade receivables: -€13,449
- Cash +€4,458
up €4,458 (+37.8%), from €11,780 to €16,238
mainly Depreciation (+€27,053) and Current portion of long-term debt (+€18,997)
- Debts after one year -€71,358
down €71,358 (-64.6%), from €110,502 to €39,144
- Current portion of long-term debt +€18,997
up €18,997 (+181%), from €10,500 to €29,497
- Other debts +€14,573
up €14,573 (+46.1%), from €31,580 to €46,154
- Tax, wage and social debts +€3,223
up €3,223 (+77.8%), from €4,144 to €7,368
of which Taxes: +€3,264
- Depreciation +€10,508
up €10,508 (+63.5%), from €16,546 to €27,053
- Financial charges -€7,911
down €7,911 (-16.4%), from €48,323 to €40,412
- Staff costs -€5,688
no longer reported in 2025 (was €5,688)
- Gross operating margin +€1,407
up €1,407 (+2.1%), from €67,324 to €68,731
- Other operating charges -€738
down €738 (-27.3%), from €2,706 to €1,969
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 | €167,244 | €132,420 | -€34,824 | -20.8% |
| Fixed assets | 21/28 | €121,181 | €96,808 | -€24,374 | -20.1% |
| Tangible fixed assets | 22/27 | €121,181 | €96,808 | -€24,374 | -20.1% |
| Land and buildings | 22 | €38,112 | €28,584 | -€9,528 | -25.0% |
| Furniture and vehicles | 24 | €67,765 | €54,602 | -€13,163 | -19.4% |
| Other tangible fixed assets | 26 | €15,305 | €13,622 | -€1,682 | -11.0% |
| Current assets | 29/58 | €46,063 | €35,612 | -€10,451 | -22.7% |
| Amounts receivable within one year | 40/41 | €32,657 | €19,374 | -€13,283 | -40.7% |
| Trade receivables | 40 | €26,222 | €12,773 | -€13,449 | -51.3% |
| Other amounts receivable | 41 | €6,435 | €6,601 | +€166 | +2.6% |
| Cash at bank and in hand | 54/58 | €11,780 | €16,238 | +€4,458 | +37.8% |
| Deferred charges and accrued income | 490/1 | €1,626 | - | -€1,626 | |
| Total equity and liabilities | 10/49 | €167,244 | €132,420 | -€34,824 | -20.8% |
| Equity | 10/15 | €9,900 | €8,977 | -€923 | -9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,544 | €22,544 | = | 0.0% |
| Distributable reserves | 133 | €22,544 | €22,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,045 | -€25,967 | -€923 | -3.7% |
| Amounts payable | 17/49 | €157,344 | €123,443 | -€33,902 | -21.5% |
| Amounts payable after more than one year | 17 | €110,502 | €39,144 | -€71,358 | -64.6% |
| Financial debts | 170/4 | €110,502 | €39,144 | -€71,358 | -64.6% |
| Amounts payable within one year | 42/48 | €46,842 | €84,299 | +€37,456 | +80.0% |
| Current portion of amounts payable after more than one year | 42 | €10,500 | €29,497 | +€18,997 | +181% |
| Trade debts | 44 | €618 | €1,281 | +€663 | +107% |
| Suppliers | 440/4 | €618 | €1,281 | +€663 | +107% |
| Taxes, remuneration and social security | 45 | €4,144 | €7,368 | +€3,223 | +77.8% |
| Taxes | 450/3 | €4,104 | €7,368 | +€3,264 | +79.5% |
| Remuneration and social security | 454/9 | €41 | - | -€41 | |
| Other amounts payable | 47/48 | €31,580 | €46,154 | +€14,573 | +46.1% |
| Non-recurring operating income | 76A | €9,855 | - | -€9,855 | |
| Remuneration, social security and pensions | 62 | €5,688 | - | -€5,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,546 | €27,053 | +€10,508 | +63.5% |
| Other operating charges | 640/8 | €2,706 | €1,969 | -€738 | -27.3% |
| Gross operating margin | 9900 | €67,324 | €68,731 | +€1,407 | +2.1% |
| Operating profit (loss) | 9901 | €42,384 | €39,709 | -€2,675 | -6.3% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.6% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.6% |
| Financial charges | 65/66B | €48,323 | €40,412 | -€7,911 | -16.4% |
| Recurring financial charges | 65 | €48,323 | €40,412 | -€7,911 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,932 | -€703 | +€5,229 | +88.1% |
| Income taxes | 67/77 | €179 | €220 | +€40 | +22.5% |
| Profit (loss) for the period | 9904 | -€6,112 | -€923 | +€5,189 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,112 | -€923 | +€5,189 | +84.9% |
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 19 October 2026 via checked.be.