BRIMANI 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.
BRIMANI CONSULTING
Largest movements
- Cash +€219,596
up €219,596 (+836%), from €26,277 to €245,872
mainly Current investments (+€147,008) and Net result for the year (+€56,115)
- Current investments -€147,008
down €147,008 (-52.5%), from €279,945 to €132,936
- Stocks and contracts -€4,079
down €4,079 (-100%), from €4,079 to €0
- Reserves +€56,115
up €56,115 (+30.2%), from €185,634 to €241,749
- Other debts +€12,495
up €12,495 (+20.9%), from €59,825 to €72,319
- Gross operating margin +€7,010
up €7,010 (+8.8%), from €79,512 to €86,522
- Staff costs +€4,012
up €4,012 (+146%), from €2,752 to €6,764
- Taxes +€1,151
up €1,151 (+5.3%), from €21,888 to €23,039
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 | €333,005 | €401,157 | +€68,152 | +20.5% |
| Fixed assets | 21/28 | €530 | €0 | -€530 | -100% |
| Tangible fixed assets | 22/27 | €530 | €0 | -€530 | -100% |
| Plant, machinery and equipment | 23 | €530 | €0 | -€530 | -100% |
| Current assets | 29/58 | €332,475 | €401,157 | +€68,682 | +20.7% |
| Stocks and contracts in progress | 3 | €4,079 | €0 | -€4,079 | -100% |
| Stocks | 30/36 | €4,079 | €0 | -€4,079 | -100% |
| Amounts receivable within one year | 40/41 | €20,603 | €20,265 | -€338 | -1.6% |
| Trade receivables | 40 | €20,322 | €20,252 | -€70 | -0.3% |
| Other amounts receivable | 41 | €281 | €13 | -€268 | -95.3% |
| Current investments | 50/53 | €279,945 | €132,936 | -€147,008 | -52.5% |
| Cash at bank and in hand | 54/58 | €26,277 | €245,872 | +€219,596 | +836% |
| Deferred charges and accrued income | 490/1 | €1,572 | €2,083 | +€512 | +32.6% |
| Total equity and liabilities | 10/49 | €333,005 | €401,157 | +€68,152 | +20.5% |
| Equity | 10/15 | €261,404 | €316,686 | +€55,282 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,634 | €241,749 | +€56,115 | +30.2% |
| Distributable reserves | 133 | €185,634 | €241,749 | +€56,115 | +30.2% |
| Profit (loss) carried forward | 14 | €57,170 | €56,337 | -€833 | -1.5% |
| Amounts payable | 17/49 | €71,601 | €84,471 | +€12,870 | +18.0% |
| Amounts payable within one year | 42/48 | €70,446 | €84,471 | +€14,025 | +19.9% |
| Financial debts | 43 | €194 | €22 | -€172 | -88.6% |
| Credit institutions | 430/8 | €194 | €22 | -€172 | -88.6% |
| Trade debts | 44 | €2,257 | €1,522 | -€735 | -32.6% |
| Suppliers | 440/4 | €2,257 | €1,522 | -€735 | -32.6% |
| Taxes, remuneration and social security | 45 | €8,170 | €10,608 | +€2,437 | +29.8% |
| Taxes | 450/3 | €8,170 | €10,608 | +€2,437 | +29.8% |
| Other amounts payable | 47/48 | €59,825 | €72,319 | +€12,495 | +20.9% |
| Accrued charges and deferred income | 492/3 | €1,155 | €0 | -€1,155 | -100% |
| Remuneration, social security and pensions | 62 | €2,752 | €6,764 | +€4,012 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €530 | -€139 | -20.7% |
| Other operating charges | 640/8 | €603 | €823 | +€220 | +36.6% |
| Gross operating margin | 9900 | €79,512 | €86,522 | +€7,010 | +8.8% |
| Operating profit (loss) | 9901 | €75,489 | €78,406 | +€2,917 | +3.9% |
| Financial income | 75/76B | €5,548 | €5,392 | -€156 | -2.8% |
| Recurring financial income | 75 | €5,548 | €5,392 | -€156 | -2.8% |
| Financial charges | 65/66B | €4,143 | €4,643 | +€500 | +12.1% |
| Recurring financial charges | 65 | €4,143 | €4,643 | +€500 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €76,893 | €79,154 | +€2,260 | +2.9% |
| Income taxes | 67/77 | €21,888 | €23,039 | +€1,151 | +5.3% |
| Profit (loss) for the period | 9904 | €55,006 | €56,115 | +€1,109 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,006 | €56,115 | +€1,109 | +2.0% |
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 23 October 2026 via checked.be.