BRise HR Consultancy: what changed
BRise HR Consultancy
Largest movements
- Receivables within one year -€29,295
down €29,295 (-70.0%), from €41,821 to €12,526
of which Trade receivables: -€23,019
- Tangible fixed assets -€12,372
down €12,372 (-40.9%), from €30,256 to €17,884
of which Furniture and vehicles: -€12,312
- Cash -€1,627
down €1,627 (-21.2%), from €7,686 to €6,058
mainly Net result for the year (-€35,045) and Debts after one year (-€7,680)
- Profit (loss) carried forward -€35,045
down €35,045, from €483 to -€34,562
- Debts after one year -€7,680
down €7,680 (-34.9%), from €22,011 to €14,331
- Tax, wage and social debts -€4,177
down €4,177 (-48.2%), from €8,667 to €4,490
- Other debts +€1,788
up €1,788, from €0 to €1,788
- Gross operating margin -€49,489
down €49,489, from €28,574 to -€20,915
- Taxes -€5,877
down €5,877 (-95.4%), from €6,159 to €282
- Depreciation +€4,880
up €4,880 (+99.6%), from €4,899 to €9,779
- Other operating charges +€878
up €878 (+45.3%), from €1,937 to €2,815
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,355 | €44,250 | -€44,104 | -49.9% |
| Fixed assets | 21/28 | €32,093 | €19,722 | -€12,372 | -38.5% |
| Tangible fixed assets | 22/27 | €30,256 | €17,884 | -€12,372 | -40.9% |
| Plant, machinery and equipment | 23 | €362 | €303 | -€60 | -16.4% |
| Furniture and vehicles | 24 | €29,894 | €17,581 | -€12,312 | -41.2% |
| Financial fixed assets | 28 | €1,838 | €1,838 | = | 0.0% |
| Current assets | 29/58 | €56,261 | €24,529 | -€31,732 | -56.4% |
| Amounts receivable within one year | 40/41 | €41,821 | €12,526 | -€29,295 | -70.0% |
| Trade receivables | 40 | €35,310 | €12,290 | -€23,019 | -65.2% |
| Other amounts receivable | 41 | €6,511 | €235 | -€6,276 | -96.4% |
| Cash at bank and in hand | 54/58 | €7,686 | €6,058 | -€1,627 | -21.2% |
| Deferred charges and accrued income | 490/1 | €6,755 | €5,945 | -€810 | -12.0% |
| Total equity and liabilities | 10/49 | €88,355 | €44,250 | -€44,104 | -49.9% |
| Equity | 10/15 | €45,808 | €10,763 | -€35,045 | -76.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €35,325 | €35,325 | = | 0.0% |
| Distributable reserves | 133 | €35,325 | €35,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €483 | -€34,562 | -€35,045 | |
| Amounts payable | 17/49 | €42,547 | €33,488 | -€9,059 | -21.3% |
| Amounts payable after more than one year | 17 | €22,011 | €14,331 | -€7,680 | -34.9% |
| Financial debts | 170/4 | €22,011 | €14,331 | -€7,680 | -34.9% |
| Amounts payable within one year | 42/48 | €20,536 | €19,157 | -€1,379 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €6,272 | €7,100 | +€828 | +13.2% |
| Trade debts | 44 | €5,597 | €5,779 | +€183 | +3.3% |
| Suppliers | 440/4 | €5,597 | €5,779 | +€183 | +3.3% |
| Taxes, remuneration and social security | 45 | €8,667 | €4,490 | -€4,177 | -48.2% |
| Taxes | 450/3 | €8,667 | €4,490 | -€4,177 | -48.2% |
| Other amounts payable | 47/48 | €0 | €1,788 | +€1,788 | |
| Non-recurring operating income | 76A | €3,407 | €1,882 | -€1,525 | -44.8% |
| Remuneration, social security and pensions | 62 | €10 | €0 | -€10 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,899 | €9,779 | +€4,880 | +99.6% |
| Other operating charges | 640/8 | €1,937 | €2,815 | +€878 | +45.3% |
| Gross operating margin | 9900 | €28,574 | -€20,915 | -€49,489 | |
| Operating profit (loss) | 9901 | €21,728 | -€33,509 | -€55,237 | |
| Financial income | 75/76B | €12 | €8 | -€5 | -36.3% |
| Recurring financial income | 75 | €12 | €8 | -€5 | -36.3% |
| Financial charges | 65/66B | €1,146 | €1,262 | +€117 | +10.2% |
| Recurring financial charges | 65 | €1,146 | €1,262 | +€117 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €20,595 | -€34,763 | -€55,358 | |
| Income taxes | 67/77 | €6,159 | €282 | -€5,877 | -95.4% |
| Profit (loss) for the period | 9904 | €14,436 | -€35,045 | -€49,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,436 | -€35,045 | -€49,481 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.