BRNQ 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.
BRNQ CONSULTING
Largest movements
- Current investments -€9,418
no longer reported in 2024 (was €9,418)
- Cash +€2,164
new in 2024: €2,164
mainly Current investments (+€9,418) and Net result for the year (+€6,528)
- Receivables within one year +€1,874
up €1,874 (+14.8%), from €12,674 to €14,548
of which Trade receivables: +€4,412
- Deferred charges and accrued income +€1,471
new in 2024: €1,471
- Tangible fixed assets -€1,293
down €1,293 (-9.4%), from €13,701 to €12,408
- Trade debts -€6,692
down €6,692 (-76.0%), from €8,809 to €2,117
- Profit (loss) carried forward +€6,528
up €6,528 (+99.6%), from €6,553 to €13,080
- Other debts -€5,709
down €5,709 (-35.3%), from €16,168 to €10,459
- Tax, wage and social debts +€670
up €670 (+16.1%), from €4,164 to €4,834
- Turnover +€21,109
up €21,109 (+42.4%), from €49,740 to €70,849
- Purchases and services +€14,226
up €14,226 (+34.6%), from €41,074 to €55,300
- Gross operating margin +€6,884
up €6,884 (+79.4%), from €8,666 to €15,550
- Depreciation +€3,566
up €3,566 (+389%), from €916 to €4,482
- Taxes +€2,800
new in 2024: €2,800
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,793 | €30,590 | -€5,203 | -14.5% |
| Fixed assets | 21/28 | €13,701 | €12,408 | -€1,293 | -9.4% |
| Tangible fixed assets | 22/27 | €13,701 | €12,408 | -€1,293 | -9.4% |
| Furniture and vehicles | 24 | €13,701 | €12,408 | -€1,293 | -9.4% |
| Current assets | 29/58 | €22,093 | €18,183 | -€3,910 | -17.7% |
| Amounts receivable within one year | 40/41 | €12,674 | €14,548 | +€1,874 | +14.8% |
| Trade receivables | 40 | €10,136 | €14,548 | +€4,412 | +43.5% |
| Other amounts receivable | 41 | €2,538 | - | -€2,538 | |
| Current investments | 50/53 | €9,418 | - | -€9,418 | |
| Cash at bank and in hand | 54/58 | - | €2,164 | +€2,164 | |
| Deferred charges and accrued income | 490/1 | - | €1,471 | +€1,471 | |
| Total equity and liabilities | 10/49 | €35,793 | €30,590 | -€5,203 | -14.5% |
| Equity | 10/15 | €6,653 | €13,180 | +€6,528 | +98.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,553 | €13,080 | +€6,528 | +99.6% |
| Amounts payable | 17/49 | €29,141 | €17,410 | -€11,731 | -40.3% |
| Amounts payable within one year | 42/48 | €29,141 | €17,410 | -€11,731 | -40.3% |
| Trade debts | 44 | €8,809 | €2,117 | -€6,692 | -76.0% |
| Suppliers | 440/4 | €8,809 | €2,117 | -€6,692 | -76.0% |
| Taxes, remuneration and social security | 45 | €4,164 | €4,834 | +€670 | +16.1% |
| Taxes | 450/3 | €4,164 | €4,834 | +€670 | +16.1% |
| Other amounts payable | 47/48 | €16,168 | €10,459 | -€5,709 | -35.3% |
| Turnover | 70 | €49,740 | €70,849 | +€21,109 | +42.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,074 | €55,300 | +€14,226 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €4,482 | +€3,566 | +389% |
| Other operating charges | 640/8 | €1,143 | €1,152 | +€9 | +0.8% |
| Gross operating margin | 9900 | €8,666 | €15,550 | +€6,884 | +79.4% |
| Operating profit (loss) | 9901 | €6,607 | €9,917 | +€3,309 | +50.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €57 | €589 | +€532 | +933% |
| Recurring financial charges | 65 | €57 | €589 | +€532 | +933% |
| Profit (loss) for the period before taxes | 9903 | €6,553 | €9,328 | +€2,775 | +42.3% |
| Income taxes | 67/77 | - | €2,800 | +€2,800 | |
| Profit (loss) for the period | 9904 | €6,553 | €6,528 | -€25 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,553 | €6,528 | -€25 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.