BRINIC 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.
BRINIC CONSULTING
Largest movements
- Tangible fixed assets -€10,112
down €10,112 (-31.3%), from €32,318 to €22,206
of which Furniture and vehicles: -€9,335
- Cash +€2,810
up €2,810 (+2.2%), from €126,811 to €129,621
mainly Net result for the year (+€50,363) and Depreciation (+€16,369)
- Reserves +€50,250
up €50,250 (+68.0%), from €73,950 to €124,200
- Other debts -€42,461
down €42,461 (-65.1%), from €65,239 to €22,778
- Tax, wage and social debts -€14,364
down €14,364 (-47.3%), from €30,367 to €16,003
of which Taxes: -€14,364
- Gross operating margin +€1,893
up €1,893 (+2.2%), from €84,661 to €86,554
- Depreciation +€1,640
up €1,640 (+11.1%), from €14,729 to €16,369
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 | €172,755 | €166,161 | -€6,594 | -3.8% |
| Fixed assets | 21/28 | €32,318 | €22,206 | -€10,112 | -31.3% |
| Tangible fixed assets | 22/27 | €32,318 | €22,206 | -€10,112 | -31.3% |
| Plant, machinery and equipment | 23 | €7,701 | €6,924 | -€776 | -10.1% |
| Furniture and vehicles | 24 | €24,617 | €15,282 | -€9,335 | -37.9% |
| Current assets | 29/58 | €140,437 | €143,955 | +€3,518 | +2.5% |
| Amounts receivable within one year | 40/41 | €11,637 | €12,061 | +€424 | +3.6% |
| Trade receivables | 40 | €11,637 | €12,061 | +€424 | +3.6% |
| Cash at bank and in hand | 54/58 | €126,811 | €129,621 | +€2,810 | +2.2% |
| Deferred charges and accrued income | 490/1 | €1,989 | €2,273 | +€284 | +14.3% |
| Total equity and liabilities | 10/49 | €172,755 | €166,161 | -€6,594 | -3.8% |
| Equity | 10/15 | €77,017 | €127,380 | +€50,363 | +65.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,950 | €124,200 | +€50,250 | +68.0% |
| Distributable reserves | 133 | €73,950 | €124,200 | +€50,250 | +68.0% |
| Profit (loss) carried forward | 14 | €67 | €180 | +€113 | +169% |
| Amounts payable | 17/49 | €95,738 | €38,781 | -€56,957 | -59.5% |
| Amounts payable within one year | 42/48 | €95,738 | €38,781 | -€56,957 | -59.5% |
| Trade debts | 44 | €132 | - | -€132 | |
| Suppliers | 440/4 | €132 | - | -€132 | |
| Taxes, remuneration and social security | 45 | €30,367 | €16,003 | -€14,364 | -47.3% |
| Taxes | 450/3 | €27,617 | €13,253 | -€14,364 | -52.0% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €65,239 | €22,778 | -€42,461 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,729 | €16,369 | +€1,640 | +11.1% |
| Other operating charges | 640/8 | €1,105 | €595 | -€510 | -46.2% |
| Gross operating margin | 9900 | €84,661 | €86,554 | +€1,893 | +2.2% |
| Operating profit (loss) | 9901 | €68,827 | €69,590 | +€763 | +1.1% |
| Financial charges | 65/66B | €101 | €52 | -€49 | -48.5% |
| Recurring financial charges | 65 | €101 | €52 | -€49 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €68,726 | €69,538 | +€812 | +1.2% |
| Income taxes | 67/77 | €18,954 | €19,175 | +€221 | +1.2% |
| Profit (loss) for the period | 9904 | €49,772 | €50,363 | +€592 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,772 | €50,363 | +€592 | +1.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.