Brix Consulting: what changed
Two fiscal 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.
Brix Consulting
Largest movements
- Financial fixed assets -€185,000
down €185,000 (-100.0%), from €185,000 to €0
- Receivables within one year +€26,619
up €26,619 (+17.4%), from €152,919 to €179,539
of which Other amounts receivable: +€17,566
- Cash +€11,745
up €11,745 (+33.1%), from €35,523 to €47,269
mainly Investment in fixed assets (net) (+€185,000) and Tax, wage and social debts (+€3,435)
- Profit (loss) carried forward -€150,278
new in 2025: -€150,278
- Financial charges +€173,747
up €173,747 (+236358.2%), from €74 to €173,820
of which Non-recurring financial charges: +€173,750
- Gross operating margin +€21,760
up €21,760 (+800.3%), from €2,719 to €24,479
- Taxes +€5,488
up €5,488 (+650.0%), from €844 to €6,333
- Financial income +€486
up €486 (+9.0%), from €5,431 to €5,917
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.
Cash bridge derived
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 | €373,628 | €227,140 | -€146,488 | -39.2% |
| Fixed assets | 21/28 | €185,000 | €0 | -€185,000 | -100.0% |
| Financial fixed assets | 28 | €185,000 | €0 | -€185,000 | -100.0% |
| Current assets | 29/58 | €188,628 | €227,140 | +€38,512 | +20.4% |
| Amounts receivable within one year | 40/41 | €152,919 | €179,539 | +€26,619 | +17.4% |
| Trade receivables | 40 | €9,378 | €18,431 | +€9,054 | +96.5% |
| Other amounts receivable | 41 | €143,542 | €161,108 | +€17,566 | +12.2% |
| Cash at bank and in hand | 54/58 | €35,523 | €47,269 | +€11,745 | +33.1% |
| Deferred charges and accrued income | 490/1 | €185 | €333 | +€148 | +79.6% |
| Total equity and liabilities | 10/49 | €373,628 | €227,140 | -€146,488 | -39.2% |
| Equity | 10/15 | €372,016 | €221,738 | -€150,278 | -40.4% |
| Contributions | 10/11 | €31,569 | €31,569 | = | 0.0% |
| Reserves | 13 | €340,447 | €340,447 | = | 0.0% |
| Distributable reserves | 133 | €340,447 | €340,447 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€150,278 | -€150,278 | |
| Amounts payable | 17/49 | €1,612 | €5,402 | +€3,790 | +235.1% |
| Amounts payable within one year | 42/48 | €1,612 | €5,402 | +€3,790 | +235.1% |
| Trade debts | 44 | €1,182 | €1,537 | +€355 | +30.0% |
| Suppliers | 440/4 | €1,182 | €1,537 | +€355 | +30.0% |
| Taxes, remuneration and social security | 45 | €430 | €3,865 | +€3,435 | +798.6% |
| Taxes | 450/3 | €430 | €3,865 | +€3,435 | +798.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €2,719 | €24,479 | +€21,760 | +800.3% |
| Operating profit (loss) | 9901 | €2,214 | €23,959 | +€21,745 | +982.3% |
| Financial income | 75/76B | €5,431 | €5,917 | +€486 | +9.0% |
| Recurring financial income | 75 | €5,431 | €5,917 | +€486 | +9.0% |
| Financial charges | 65/66B | €74 | €173,820 | +€173,747 | +236358.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Non-recurring financial charges | 66B | - | €173,750 | +€173,750 | |
| Profit (loss) for the period before taxes | 9903 | €7,571 | -€143,945 | -€151,516 | |
| Income taxes | 67/77 | €844 | €6,333 | +€5,488 | +650.0% |
| Profit (loss) for the period | 9904 | €6,726 | -€150,278 | -€157,004 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,726 | -€150,278 | -€157,004 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.