BRONCKAERTS 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.
BRONCKAERTS CONSULTING
Largest movements
- Cash -€45,130
down €45,130 (-69.7%), from €64,751 to €19,621
mainly Contributions, distributions and other (-€51,991) and Debts after one year (-€3,885)
- Tangible fixed assets -€8,360
down €8,360 (-32.4%), from €25,835 to €17,475
- Reserves -€51,991
down €51,991 (-24.4%), from €213,497 to €161,506
- Debts after one year -€3,885
no longer reported in 2025 (was €3,885)
- Depreciation +€8,274
up €8,274 (+9,679%), from €85 to €8,360
- Financial income +€6,808
up €6,808 (+45.4%), from €15,000 to €21,808
- Gross operating margin +€1,388
up €1,388 (+10.4%), from -€13,287 to -€11,899
- Taxes +€1,003
up €1,003 (+248%), from €405 to €1,407
- Financial charges -€141
down €141 (-25.2%), from €558 to €417
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 | €243,272 | €188,581 | -€54,691 | -22.5% |
| Fixed assets | 21/28 | €25,835 | €17,475 | -€8,360 | -32.4% |
| Tangible fixed assets | 22/27 | €25,835 | €17,475 | -€8,360 | -32.4% |
| Furniture and vehicles | 24 | €25,835 | €17,475 | -€8,360 | -32.4% |
| Current assets | 29/58 | €217,437 | €171,106 | -€46,331 | -21.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,213 | €310 | -€1,904 | -86.0% |
| Trade receivables | 40 | - | €38 | +€38 | |
| Other amounts receivable | 41 | €2,213 | €272 | -€1,941 | -87.7% |
| Cash at bank and in hand | 54/58 | €64,751 | €19,621 | -€45,130 | -69.7% |
| Deferred charges and accrued income | 490/1 | €473 | €1,176 | +€703 | +149% |
| Total equity and liabilities | 10/49 | €243,272 | €188,581 | -€54,691 | -22.5% |
| Equity | 10/15 | €235,534 | €182,762 | -€52,772 | -22.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €213,497 | €161,506 | -€51,991 | -24.4% |
| Distributable reserves | 133 | €213,497 | €161,506 | -€51,991 | -24.4% |
| Profit (loss) carried forward | 14 | -€2,963 | -€3,743 | -€781 | -26.3% |
| Amounts payable | 17/49 | €7,738 | €5,819 | -€1,919 | -24.8% |
| Amounts payable after more than one year | 17 | €3,885 | - | -€3,885 | |
| Financial debts | 170/4 | €3,885 | - | -€3,885 | |
| Amounts payable within one year | 42/48 | €3,852 | €5,819 | +€1,966 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €3,819 | €3,885 | +€66 | +1.7% |
| Trade debts | 44 | €33 | €35 | +€2 | +6.8% |
| Suppliers | 440/4 | €33 | €35 | +€2 | +6.8% |
| Taxes, remuneration and social security | 45 | - | €1,407 | +€1,407 | |
| Taxes | 450/3 | - | €1,407 | +€1,407 | |
| Other amounts payable | 47/48 | - | €491 | +€491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €8,360 | +€8,274 | +9,679% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€13,287 | -€11,899 | +€1,388 | +10.4% |
| Operating profit (loss) | 9901 | -€13,866 | -€20,764 | -€6,898 | -49.8% |
| Financial income | 75/76B | €15,000 | €21,808 | +€6,808 | +45.4% |
| Recurring financial income | 75 | €15,000 | €21,808 | +€6,808 | +45.4% |
| Financial charges | 65/66B | €558 | €417 | -€141 | -25.2% |
| Recurring financial charges | 65 | €558 | €417 | -€141 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €576 | €627 | +€51 | +8.8% |
| Income taxes | 67/77 | €405 | €1,407 | +€1,003 | +248% |
| Profit (loss) for the period | 9904 | €171 | -€781 | -€952 | |
| Profit (loss) for the period to be appropriated | 9905 | €171 | -€781 | -€952 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.