BRIMA 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.
BRIMA CONSULTING
Largest movements
- Cash -€34,402
down €34,402 (-40.2%), from €85,476 to €51,074
mainly Contributions, distributions and other (-€55,800) and Debts after one year (-€11,280)
- Tangible fixed assets -€11,091
down €11,091 (-3.0%), from €374,942 to €363,850
of which Land and buildings: -€9,801
- Reserves -€39,000
down €39,000 (-17.3%), from €225,000 to €186,000
- Debts after one year -€11,280
down €11,280 (-6.0%), from €188,171 to €176,891
- Gross operating margin -€8,584
down €8,584 (-15.6%), from €55,197 to €46,613
- Taxes -€2,511
down €2,511 (-23.5%), from €10,695 to €8,184
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 | €472,895 | €424,831 | -€48,064 | -10.2% |
| Fixed assets | 21/28 | €374,942 | €363,850 | -€11,091 | -3.0% |
| Tangible fixed assets | 22/27 | €374,942 | €363,850 | -€11,091 | -3.0% |
| Land and buildings | 22 | €358,530 | €348,729 | -€9,801 | -2.7% |
| Furniture and vehicles | 24 | €16,412 | €11,776 | -€4,636 | -28.2% |
| Other tangible fixed assets | 26 | - | €3,346 | +€3,346 | |
| Current assets | 29/58 | €97,953 | €60,981 | -€36,973 | -37.7% |
| Amounts receivable within one year | 40/41 | €11,545 | €8,929 | -€2,616 | -22.7% |
| Trade receivables | 40 | €10,089 | €8,929 | -€1,160 | -11.5% |
| Other amounts receivable | 41 | €1,456 | €0 | -€1,456 | -100% |
| Cash at bank and in hand | 54/58 | €85,476 | €51,074 | -€34,402 | -40.2% |
| Deferred charges and accrued income | 490/1 | €933 | €978 | +€45 | +4.9% |
| Total equity and liabilities | 10/49 | €472,895 | €424,831 | -€48,064 | -10.2% |
| Equity | 10/15 | €254,646 | €216,049 | -€38,597 | -15.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,000 | €186,000 | -€39,000 | -17.3% |
| Distributable reserves | 133 | €225,000 | €186,000 | -€39,000 | -17.3% |
| Profit (loss) carried forward | 14 | €23,446 | €23,849 | +€403 | +1.7% |
| Amounts payable | 17/49 | €218,249 | €208,782 | -€9,467 | -4.3% |
| Amounts payable after more than one year | 17 | €188,171 | €176,891 | -€11,280 | -6.0% |
| Financial debts | 170/4 | €188,171 | €176,891 | -€11,280 | -6.0% |
| Amounts payable within one year | 42/48 | €29,906 | €31,728 | +€1,823 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €12,094 | €12,215 | +€122 | +1.0% |
| Trade debts | 44 | €593 | €1,013 | +€420 | +70.7% |
| Suppliers | 440/4 | €593 | €1,013 | +€420 | +70.7% |
| Taxes, remuneration and social security | 45 | €16,419 | €17,700 | +€1,281 | +7.8% |
| Taxes | 450/3 | €13,269 | €14,400 | +€1,131 | +8.5% |
| Remuneration and social security | 454/9 | €3,150 | €3,300 | +€150 | +4.8% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €172 | €163 | -€10 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,949 | €18,444 | +€495 | +2.8% |
| Other operating charges | 640/8 | €1,027 | €1,192 | +€165 | +16.0% |
| Gross operating margin | 9900 | €55,197 | €46,613 | -€8,584 | -15.6% |
| Operating profit (loss) | 9901 | €36,221 | €26,977 | -€9,245 | -25.5% |
| Financial income | 75/76B | €503 | €555 | +€52 | +10.3% |
| Recurring financial income | 75 | €503 | €555 | +€52 | +10.3% |
| Financial charges | 65/66B | €2,260 | €2,144 | -€116 | -5.1% |
| Recurring financial charges | 65 | €2,260 | €2,144 | -€116 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €34,465 | €25,387 | -€9,077 | -26.3% |
| Income taxes | 67/77 | €10,695 | €8,184 | -€2,511 | -23.5% |
| Profit (loss) for the period | 9904 | €23,769 | €17,203 | -€6,566 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,769 | €17,203 | -€6,566 | -27.6% |
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 18 October 2026 via checked.be.