BriT 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.
BriT Consulting
Largest movements
- Receivables within one year -€106,288
down €106,288 (-100%), from €106,288 to €0
of which Other amounts receivable: -€104,100
- Cash -€4,152
down €4,152 (-8.8%), from €46,994 to €42,842
mainly Contributions, distributions and other (-€205,738) and Tax, wage and social debts (-€12,847)
- Tangible fixed assets -€2,954
down €2,954 (-52.3%), from €5,648 to €2,695
- Reserves -€129,368
down €129,368 (-94.1%), from €137,418 to €8,051
- Other debts +€27,542
up €27,542, from €0 to €27,542
- Tax, wage and social debts -€12,847
down €12,847 (-55.8%), from €23,014 to €10,167
of which Taxes: -€12,847
- Gross operating margin +€18,982
up €18,982 (+22.3%), from €85,034 to €104,015
- Taxes +€3,279
up €3,279 (+18.8%), from €17,446 to €20,725
- Financial income -€1,532
down €1,532 (-87.1%), from €1,759 to €227
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,767 | €46,692 | -€114,075 | -71.0% |
| Fixed assets | 21/28 | €5,648 | €2,695 | -€2,954 | -52.3% |
| Tangible fixed assets | 22/27 | €5,648 | €2,695 | -€2,954 | -52.3% |
| Furniture and vehicles | 24 | €5,648 | €2,695 | -€2,954 | -52.3% |
| Current assets | 29/58 | €155,119 | €43,997 | -€111,121 | -71.6% |
| Amounts receivable within one year | 40/41 | €106,288 | €0 | -€106,288 | -100% |
| Trade receivables | 40 | €2,188 | €0 | -€2,188 | -100% |
| Other amounts receivable | 41 | €104,100 | €0 | -€104,100 | -100% |
| Cash at bank and in hand | 54/58 | €46,994 | €42,842 | -€4,152 | -8.8% |
| Deferred charges and accrued income | 490/1 | €1,836 | €1,156 | -€681 | -37.1% |
| Total equity and liabilities | 10/49 | €160,767 | €46,692 | -€114,075 | -71.0% |
| Equity | 10/15 | €137,419 | €8,052 | -€129,368 | -94.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €137,418 | €8,051 | -€129,368 | -94.1% |
| Distributable reserves | 133 | €137,418 | €8,051 | -€129,368 | -94.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,347 | €38,640 | +€15,293 | +65.5% |
| Amounts payable within one year | 42/48 | €23,137 | €38,516 | +€15,379 | +66.5% |
| Trade debts | 44 | €123 | €807 | +€684 | +556% |
| Suppliers | 440/4 | €123 | €807 | +€684 | +556% |
| Taxes, remuneration and social security | 45 | €23,014 | €10,167 | -€12,847 | -55.8% |
| Taxes | 450/3 | €20,436 | €7,589 | -€12,847 | -62.9% |
| Remuneration and social security | 454/9 | €2,578 | €2,578 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €27,542 | +€27,542 | |
| Accrued charges and deferred income | 492/3 | €210 | €124 | -€86 | -40.8% |
| Non-recurring operating income | 76A | - | €786 | +€786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,056 | €2,954 | -€102 | -3.4% |
| Other operating charges | 640/8 | €1,167 | €598 | -€570 | -48.8% |
| Gross operating margin | 9900 | €85,034 | €104,015 | +€18,982 | +22.3% |
| Operating profit (loss) | 9901 | €80,810 | €100,464 | +€19,654 | +24.3% |
| Financial income | 75/76B | €1,759 | €227 | -€1,532 | -87.1% |
| Recurring financial income | 75 | €1,759 | €227 | -€1,532 | -87.1% |
| Financial charges | 65/66B | €3,222 | €3,595 | +€373 | +11.6% |
| Recurring financial charges | 65 | €3,222 | €3,595 | +€373 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €79,347 | €97,095 | +€17,748 | +22.4% |
| Income taxes | 67/77 | €17,446 | €20,725 | +€3,279 | +18.8% |
| Profit (loss) for the period | 9904 | €61,901 | €76,370 | +€14,469 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,901 | €76,370 | +€14,469 | +23.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.