BRO 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.
BRO CONSULT
Largest movements
- Tangible fixed assets -€18,477
down €18,477 (-5.5%), from €334,256 to €315,779
of which Land and buildings: -€12,724
- Receivables within one year +€17,007
up €17,007 (+17.1%), from €99,400 to €116,407
of which Trade receivables: +€58,012
- Cash -€7,416
down €7,416 (-69.1%), from €10,733 to €3,317
mainly Tax, wage and social debts (-€56,966) and Receivables within one year (-€17,007)
- Tax, wage and social debts -€56,966
down €56,966 (-93.9%), from €60,656 to €3,691
- Trade debts +€43,951
up €43,951 (+1113.7%), from €3,947 to €47,898
- Advances received +€23,320
new in 2025: €23,320
- Debts after one year -€14,206
down €14,206 (-6.1%), from €234,076 to €219,870
- Other debts -€11,180
down €11,180 (-11.2%), from €100,000 to €88,820
- Gross operating margin -€51,392
down €51,392 (-52.2%), from €98,513 to €47,121
- Depreciation -€44,092
down €44,092 (-62.1%), from €71,039 to €26,947
- Other operating charges +€1,807
up €1,807 (+106.4%), from €1,698 to €3,505
- Financial income +€1,723
up €1,723 (+3170.8%), from €54 to €1,777
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 | €446,040 | €436,955 | -€9,084 | -2.0% |
| Fixed assets | 21/28 | €334,326 | €315,849 | -€18,477 | -5.5% |
| Tangible fixed assets | 22/27 | €334,256 | €315,779 | -€18,477 | -5.5% |
| Land and buildings | 22 | €315,550 | €302,826 | -€12,724 | -4.0% |
| Furniture and vehicles | 24 | €18,706 | €12,953 | -€5,753 | -30.8% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €111,713 | €121,106 | +€9,392 | +8.4% |
| Amounts receivable within one year | 40/41 | €99,400 | €116,407 | +€17,007 | +17.1% |
| Trade receivables | 40 | €31,238 | €89,250 | +€58,012 | +185.7% |
| Other amounts receivable | 41 | €68,162 | €27,157 | -€41,005 | -60.2% |
| Cash at bank and in hand | 54/58 | €10,733 | €3,317 | -€7,416 | -69.1% |
| Deferred charges and accrued income | 490/1 | €1,581 | €1,382 | -€199 | -12.6% |
| Total equity and liabilities | 10/49 | €446,040 | €436,955 | -€9,084 | -2.0% |
| Equity | 10/15 | €33,666 | €39,151 | +€5,484 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,206 | €18,691 | +€5,484 | +41.5% |
| Amounts payable | 17/49 | €412,373 | €397,805 | -€14,569 | -3.5% |
| Amounts payable after more than one year | 17 | €234,076 | €219,870 | -€14,206 | -6.1% |
| Financial debts | 170/4 | €234,076 | €219,870 | -€14,206 | -6.1% |
| Amounts payable within one year | 42/48 | €178,297 | €177,934 | -€363 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €13,694 | €14,206 | +€511 | +3.7% |
| Trade debts | 44 | €3,947 | €47,898 | +€43,951 | +1113.7% |
| Suppliers | 440/4 | €3,947 | €47,898 | +€43,951 | +1113.7% |
| Advances received on contracts in progress | 46 | - | €23,320 | +€23,320 | |
| Taxes, remuneration and social security | 45 | €60,656 | €3,691 | -€56,966 | -93.9% |
| Taxes | 450/3 | €60,656 | €3,691 | -€56,966 | -93.9% |
| Other amounts payable | 47/48 | €100,000 | €88,820 | -€11,180 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,039 | €26,947 | -€44,092 | -62.1% |
| Other operating charges | 640/8 | €1,698 | €3,505 | +€1,807 | +106.4% |
| Gross operating margin | 9900 | €98,513 | €47,121 | -€51,392 | -52.2% |
| Operating profit (loss) | 9901 | €25,776 | €16,669 | -€9,107 | -35.3% |
| Financial income | 75/76B | €54 | €1,777 | +€1,723 | +3170.8% |
| Recurring financial income | 75 | €54 | €1,777 | +€1,723 | +3170.8% |
| Financial charges | 65/66B | €8,910 | €9,293 | +€383 | +4.3% |
| Recurring financial charges | 65 | €8,910 | €9,293 | +€383 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €16,921 | €9,154 | -€7,768 | -45.9% |
| Income taxes | 67/77 | €4,592 | €3,669 | -€923 | -20.1% |
| Profit (loss) for the period | 9904 | €12,329 | €5,484 | -€6,845 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,329 | €5,484 | -€6,845 | -55.5% |
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.