Brits 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.
Brits Consulting
Largest movements
- Cash -€16,071
down €16,071 (-73.7%), from €21,816 to €5,745
mainly Other debts (-€13,737) and Receivables within one year (-€8,791)
- Receivables within one year +€8,791
up €8,791 (+32.1%), from €27,403 to €36,193
of which Other amounts receivable: +€4,725
- Tangible fixed assets +€3,633
up €3,633 (+65.1%), from €5,584 to €9,217
of which Other tangible fixed assets: +€2,908
- Deferred charges and accrued income +€1,410
up €1,410 (+343%), from €411 to €1,821
- Other debts -€13,737
down €13,737 (-52.7%), from €26,088 to €12,351
- Current portion of long-term debt +€7,386
up €7,386 (+440%), from €1,680 to €9,066
- Tax, wage and social debts -€7,243
down €7,243 (-32.9%), from €21,999 to €14,756
of which Taxes: -€4,634
- Debts after one year +€7,047
new in 2025: €7,047
- Trade debts +€3,275
new in 2025: €3,275
- Gross operating margin -€24,028
down €24,028 (-47.3%), from €50,756 to €26,728
- Taxes -€4,829
down €4,829 (-46.1%), from €10,464 to €5,635
- Depreciation +€597
up €597 (+27.8%), from €2,151 to €2,748
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 | €55,214 | €52,976 | -€2,238 | -4.1% |
| Fixed assets | 21/28 | €5,584 | €9,217 | +€3,633 | +65.1% |
| Tangible fixed assets | 22/27 | €5,584 | €9,217 | +€3,633 | +65.1% |
| Plant, machinery and equipment | 23 | €176 | €1,801 | +€1,625 | +921% |
| Furniture and vehicles | 24 | €2,863 | €1,963 | -€900 | -31.4% |
| Other tangible fixed assets | 26 | €2,545 | €5,454 | +€2,908 | +114% |
| Current assets | 29/58 | €49,630 | €43,759 | -€5,871 | -11.8% |
| Amounts receivable within one year | 40/41 | €27,403 | €36,193 | +€8,791 | +32.1% |
| Trade receivables | 40 | €27,403 | €31,468 | +€4,066 | +14.8% |
| Other amounts receivable | 41 | - | €4,725 | +€4,725 | |
| Cash at bank and in hand | 54/58 | €21,816 | €5,745 | -€16,071 | -73.7% |
| Deferred charges and accrued income | 490/1 | €411 | €1,821 | +€1,410 | +343% |
| Total equity and liabilities | 10/49 | €55,214 | €52,976 | -€2,238 | -4.1% |
| Equity | 10/15 | €5,447 | €6,293 | +€845 | +15.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,447 | €4,293 | +€845 | +24.5% |
| Distributable reserves | 133 | €3,447 | €4,293 | +€845 | +24.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €49,767 | €46,684 | -€3,083 | -6.2% |
| Amounts payable after more than one year | 17 | - | €7,047 | +€7,047 | |
| Financial debts | 170/4 | - | €7,047 | +€7,047 | |
| Amounts payable within one year | 42/48 | €49,767 | €39,636 | -€10,131 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €1,680 | €9,066 | +€7,386 | +440% |
| Financial debts | 43 | - | €188 | +€188 | |
| Credit institutions | 430/8 | - | €188 | +€188 | |
| Trade debts | 44 | - | €3,275 | +€3,275 | |
| Suppliers | 440/4 | - | €3,275 | +€3,275 | |
| Taxes, remuneration and social security | 45 | €21,999 | €14,756 | -€7,243 | -32.9% |
| Taxes | 450/3 | €19,390 | €14,756 | -€4,634 | -23.9% |
| Remuneration and social security | 454/9 | €2,609 | €0 | -€2,609 | -100% |
| Other amounts payable | 47/48 | €26,088 | €12,351 | -€13,737 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €2,748 | +€597 | +27.8% |
| Other operating charges | 640/8 | €708 | €435 | -€272 | -38.5% |
| Gross operating margin | 9900 | €50,756 | €26,728 | -€24,028 | -47.3% |
| Operating profit (loss) | 9901 | €47,897 | €23,544 | -€24,353 | -50.8% |
| Financial income | 75/76B | €12 | €153 | +€140 | +1,135% |
| Recurring financial income | 75 | €12 | €153 | +€140 | +1,135% |
| Financial charges | 65/66B | €9,010 | €9,217 | +€207 | +2.3% |
| Recurring financial charges | 65 | €9,010 | €9,217 | +€207 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €38,900 | €14,480 | -€24,420 | -62.8% |
| Income taxes | 67/77 | €10,464 | €5,635 | -€4,829 | -46.1% |
| Profit (loss) for the period | 9904 | €28,436 | €8,845 | -€19,591 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,436 | €8,845 | -€19,591 | -68.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.