BROCK CONSULT SERVICES: 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.
BROCK CONSULT SERVICES
Largest movements
- Stocks and contracts +€328,638
new in 2025: €328,638
- Cash -€12,578
down €12,578 (-21.4%), from €58,741 to €46,162
mainly Stocks and contracts (-€328,638) and Net result for the year (-€8,994)
- Tangible fixed assets -€7,119
down €7,119 (-4.3%), from €163,717 to €156,598
of which Land and buildings: -€5,306
- Debts after one year +€314,249
up €314,249 (+293%), from €107,317 to €421,567
of which Financial debts: +€314,249
- Profit (loss) carried forward -€8,994
down €8,994 (-10.0%), from €90,345 to €81,351
- Gross operating margin -€2,502
down €2,502 (-30.8%), from €8,113 to €5,611
- Financial charges +€322
up €322 (+5.5%), from €5,889 to €6,211
- Other operating charges -€261
down €261 (-17.0%), from €1,536 to €1,275
- Depreciation -€114
down €114 (-1.6%), from €7,233 to €7,119
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 | €394,740 | €701,659 | +€306,919 | +77.8% |
| Fixed assets | 21/28 | €163,717 | €156,598 | -€7,119 | -4.3% |
| Tangible fixed assets | 22/27 | €163,717 | €156,598 | -€7,119 | -4.3% |
| Land and buildings | 22 | €161,904 | €156,598 | -€5,306 | -3.3% |
| Furniture and vehicles | 24 | €1,813 | - | -€1,813 | |
| Current assets | 29/58 | €231,023 | €545,060 | +€314,038 | +136% |
| Stocks and contracts in progress | 3 | - | €328,638 | +€328,638 | |
| Stocks | 30/36 | - | €328,638 | +€328,638 | |
| Amounts receivable within one year | 40/41 | €172,282 | €170,260 | -€2,022 | -1.2% |
| Other amounts receivable | 41 | €172,282 | €170,260 | -€2,022 | -1.2% |
| Cash at bank and in hand | 54/58 | €58,741 | €46,162 | -€12,578 | -21.4% |
| Total equity and liabilities | 10/49 | €394,740 | €701,659 | +€306,919 | +77.8% |
| Equity | 10/15 | €133,805 | €124,811 | -€8,994 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,860 | €24,860 | = | 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% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,345 | €81,351 | -€8,994 | -10.0% |
| Amounts payable | 17/49 | €260,936 | €576,848 | +€315,912 | +121% |
| Amounts payable after more than one year | 17 | €107,317 | €421,567 | +€314,249 | +293% |
| Financial debts | 170/4 | €104,287 | €418,537 | +€314,249 | +301% |
| Other amounts payable | 178/9 | €3,030 | €3,030 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,618 | €155,281 | +€1,663 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €6,458 | €6,699 | +€241 | +3.7% |
| Trade debts | 44 | €128,650 | €134,121 | +€5,471 | +4.3% |
| Suppliers | 440/4 | €128,650 | €134,121 | +€5,471 | +4.3% |
| Taxes, remuneration and social security | 45 | €4,033 | - | -€4,033 | |
| Taxes | 450/3 | €4,033 | - | -€4,033 | |
| Other amounts payable | 47/48 | €14,477 | €14,460 | -€17 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,233 | €7,119 | -€114 | -1.6% |
| Other operating charges | 640/8 | €1,536 | €1,275 | -€261 | -17.0% |
| Gross operating margin | 9900 | €8,113 | €5,611 | -€2,502 | -30.8% |
| Operating profit (loss) | 9901 | -€656 | -€2,783 | -€2,127 | -324% |
| Financial charges | 65/66B | €5,889 | €6,211 | +€322 | +5.5% |
| Recurring financial charges | 65 | €5,889 | €6,211 | +€322 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,545 | -€8,994 | -€2,448 | -37.4% |
| Income taxes | 67/77 | €33 | - | -€33 | |
| Profit (loss) for the period | 9904 | -€6,578 | -€8,994 | -€2,416 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,578 | -€8,994 | -€2,416 | -36.7% |
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 27 October 2026 via checked.be.