BRM Consult: 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.
BRM Consult
Largest movements
- Tangible fixed assets +€6,084
up €6,084 (+3.1%), from €193,660 to €199,744
of which Land and buildings: +€10,597
- Cash -€3,405
down €3,405 (-7.6%), from €44,981 to €41,577
mainly Contributions, distributions and other (-€29,412) and Investment in fixed assets (net) (-€19,508)
- Deferred charges and accrued income -€2,948
down €2,948 (-89.3%), from €3,301 to €354
- Current portion of long-term debt -€9,760
down €9,760 (-38.2%), from €25,561 to €15,801
- Other debts +€4,617
up €4,617 (+8167.7%), from €57 to €4,674
- Profit (loss) carried forward +€3,793
up €3,793 (+7.5%), from €50,825 to €54,617
- Gross operating margin -€24,266
down €24,266 (-26.5%), from €91,546 to €67,280
- Other operating charges -€21,720
down €21,720 (-86.0%), from €25,247 to €3,526
- Depreciation +€3,366
up €3,366 (+33.5%), from €10,058 to €13,424
- Taxes -€2,482
down €2,482 (-19.8%), from €12,521 to €10,039
- Financial charges +€1,472
up €1,472 (+25.7%), from €5,728 to €7,200
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 | €267,235 | €268,088 | +€853 | +0.3% |
| Fixed assets | 21/28 | €218,660 | €224,744 | +€6,084 | +2.8% |
| Tangible fixed assets | 22/27 | €193,660 | €199,744 | +€6,084 | +3.1% |
| Land and buildings | 22 | €172,411 | €183,007 | +€10,597 | +6.1% |
| Furniture and vehicles | 24 | €12,161 | €9,044 | -€3,118 | -25.6% |
| Other tangible fixed assets | 26 | €9,088 | €7,693 | -€1,395 | -15.4% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €48,575 | €43,344 | -€5,231 | -10.8% |
| Amounts receivable within one year | 40/41 | €293 | €1,414 | +€1,122 | +383.5% |
| Trade receivables | 40 | - | €640 | +€640 | |
| Other amounts receivable | 41 | €293 | €774 | +€482 | +164.7% |
| Cash at bank and in hand | 54/58 | €44,981 | €41,577 | -€3,405 | -7.6% |
| Deferred charges and accrued income | 490/1 | €3,301 | €354 | -€2,948 | -89.3% |
| Total equity and liabilities | 10/49 | €267,235 | €268,088 | +€853 | +0.3% |
| Equity | 10/15 | €54,825 | €58,617 | +€3,793 | +6.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,825 | €54,617 | +€3,793 | +7.5% |
| Amounts payable | 17/49 | €212,410 | €209,471 | -€2,939 | -1.4% |
| Amounts payable after more than one year | 17 | €173,411 | €174,500 | +€1,089 | +0.6% |
| Financial debts | 170/4 | €173,411 | €174,500 | +€1,089 | +0.6% |
| Amounts payable within one year | 42/48 | €38,947 | €34,971 | -€3,975 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €25,561 | €15,801 | -€9,760 | -38.2% |
| Trade debts | 44 | €213 | €301 | +€87 | +40.9% |
| Suppliers | 440/4 | €213 | €301 | +€87 | +40.9% |
| Taxes, remuneration and social security | 45 | €13,115 | €14,196 | +€1,080 | +8.2% |
| Taxes | 450/3 | €13,115 | €14,196 | +€1,080 | +8.2% |
| Other amounts payable | 47/48 | €57 | €4,674 | +€4,617 | +8167.7% |
| Accrued charges and deferred income | 492/3 | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,058 | €13,424 | +€3,366 | +33.5% |
| Other operating charges | 640/8 | €25,247 | €3,526 | -€21,720 | -86.0% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €91,546 | €67,280 | -€24,266 | -26.5% |
| Operating profit (loss) | 9901 | €56,140 | €50,330 | -€5,810 | -10.3% |
| Financial income | 75/76B | €41 | €114 | +€73 | +179.0% |
| Recurring financial income | 75 | €41 | €114 | +€73 | +179.0% |
| Financial charges | 65/66B | €5,728 | €7,200 | +€1,472 | +25.7% |
| Recurring financial charges | 65 | €5,728 | €7,200 | +€1,472 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €50,453 | €43,243 | -€7,210 | -14.3% |
| Income taxes | 67/77 | €12,521 | €10,039 | -€2,482 | -19.8% |
| Profit (loss) for the period | 9904 | €37,932 | €33,204 | -€4,727 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,932 | €33,204 | -€4,727 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.