Broers 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.
Broers Consulting
Largest movements
- Cash +€36,407
up €36,407 (+48.1%), from €75,659 to €112,066
mainly Net result for the year (+€77,664) and Other debts (+€25,579)
- Tangible fixed assets +€28,601
up €28,601 (+8.4%), from €340,553 to €369,154
of which Land and buildings: +€28,601
- Receivables within one year +€9,252
up €9,252 (+55.2%), from €16,775 to €26,027
- Reserves +€32,401
up €32,401 (+8.8%), from €366,467 to €398,868
- Other debts +€25,579
up €25,579 (+1,124%), from €2,275 to €27,855
- Trade debts +€9,894
up €9,894 (+1,343%), from €737 to €10,631
- Tax, wage and social debts +€6,386
up €6,386 (+47.9%), from €13,320 to €19,706
- Other operating charges -€24,806
down €24,806 (-91.1%), from €27,244 to €2,438
- Gross operating margin +€13,465
up €13,465 (+12.5%), from €107,625 to €121,090
- Taxes +€11,156
up €11,156 (+42.9%), from €25,974 to €37,130
- Depreciation +€1,975
up €1,975 (+89.1%), from €2,217 to €4,191
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 | €450,989 | €525,249 | +€74,260 | +16.5% |
| Fixed assets | 21/28 | €340,553 | €369,154 | +€28,601 | +8.4% |
| Tangible fixed assets | 22/27 | €340,553 | €369,154 | +€28,601 | +8.4% |
| Land and buildings | 22 | €333,433 | €362,034 | +€28,601 | +8.6% |
| Other tangible fixed assets | 26 | €7,120 | €7,120 | = | 0.0% |
| Current assets | 29/58 | €110,437 | €156,095 | +€45,659 | +41.3% |
| Amounts receivable within one year | 40/41 | €16,775 | €26,027 | +€9,252 | +55.2% |
| Trade receivables | 40 | €16,775 | €26,027 | +€9,252 | +55.2% |
| Current investments | 50/53 | €18,003 | €18,003 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,659 | €112,066 | +€36,407 | +48.1% |
| Total equity and liabilities | 10/49 | €450,989 | €525,249 | +€74,260 | +16.5% |
| Equity | 10/15 | €434,657 | €467,058 | +€32,401 | +7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €366,467 | €398,868 | +€32,401 | +8.8% |
| Distributable reserves | 133 | €366,467 | €398,868 | +€32,401 | +8.8% |
| Profit (loss) carried forward | 14 | €55,790 | €55,790 | = | 0.0% |
| Amounts payable | 17/49 | €16,332 | €58,192 | +€41,859 | +256% |
| Amounts payable within one year | 42/48 | €16,332 | €58,192 | +€41,859 | +256% |
| Trade debts | 44 | €737 | €10,631 | +€9,894 | +1,343% |
| Suppliers | 440/4 | €737 | €10,631 | +€9,894 | +1,343% |
| Taxes, remuneration and social security | 45 | €13,320 | €19,706 | +€6,386 | +47.9% |
| Taxes | 450/3 | €13,320 | €19,706 | +€6,386 | +47.9% |
| Other amounts payable | 47/48 | €2,275 | €27,855 | +€25,579 | +1,124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,217 | €4,191 | +€1,975 | +89.1% |
| Other operating charges | 640/8 | €27,244 | €2,438 | -€24,806 | -91.1% |
| Gross operating margin | 9900 | €107,625 | €121,090 | +€13,465 | +12.5% |
| Operating profit (loss) | 9901 | €78,164 | €114,460 | +€36,296 | +46.4% |
| Financial income | 75/76B | €994 | €466 | -€529 | -53.2% |
| Recurring financial income | 75 | €994 | €466 | -€529 | -53.2% |
| Financial charges | 65/66B | €295 | €133 | -€163 | -55.1% |
| Recurring financial charges | 65 | €295 | €133 | -€163 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €78,863 | €114,793 | +€35,930 | +45.6% |
| Income taxes | 67/77 | €25,974 | €37,130 | +€11,156 | +42.9% |
| Profit (loss) for the period | 9904 | €52,889 | €77,664 | +€24,775 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,889 | €77,664 | +€24,775 | +46.8% |
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 28 October 2026 via checked.be.