BROOKHILLS CONSULTANCY: 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.
BROOKHILLS CONSULTANCY
Largest movements
- Receivables within one year -€75,502
down €75,502 (-77.5%), from €97,469 to €21,967
of which Trade receivables: -€73,311
- Tangible fixed assets -€61,643
down €61,643 (-13.4%), from €460,806 to €399,163
of which Land and buildings: -€46,830
- Deferred charges and accrued income +€43,381
up €43,381 (+1,505%), from €2,882 to €46,263
- Financial fixed assets -€42,500
down €42,500 (-12.6%), from €337,500 to €295,000
- Cash +€39,665
up €39,665 (+32.9%), from €120,447 to €160,112
mainly Net result for the year (+€91,922) and Receivables within one year (+€75,502)
- Reserves -€51,229
down €51,229 (-6.6%), from €772,906 to €721,678
- Debts after one year -€35,324
down €35,324 (-22.4%), from €157,375 to €122,050
- Gross operating margin -€96,955
down €96,955 (-29.7%), from €326,395 to €229,440
- Taxes -€50,709
down €50,709 (-62.6%), from €80,994 to €30,284
- Depreciation -€9,348
down €9,348 (-16.5%), from €56,585 to €47,237
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 | €1,019,104 | €922,506 | -€96,598 | -9.5% |
| Fixed assets | 21/28 | €798,306 | €694,163 | -€104,143 | -13.0% |
| Tangible fixed assets | 22/27 | €460,806 | €399,163 | -€61,643 | -13.4% |
| Land and buildings | 22 | €443,842 | €397,012 | -€46,830 | -10.6% |
| Plant, machinery and equipment | 23 | €245 | - | -€245 | |
| Furniture and vehicles | 24 | €16,720 | €2,152 | -€14,568 | -87.1% |
| Financial fixed assets | 28 | €337,500 | €295,000 | -€42,500 | -12.6% |
| Current assets | 29/58 | €220,797 | €228,342 | +€7,545 | +3.4% |
| Amounts receivable within one year | 40/41 | €97,469 | €21,967 | -€75,502 | -77.5% |
| Trade receivables | 40 | €95,063 | €21,751 | -€73,311 | -77.1% |
| Other amounts receivable | 41 | €2,406 | €216 | -€2,191 | -91.0% |
| Cash at bank and in hand | 54/58 | €120,447 | €160,112 | +€39,665 | +32.9% |
| Deferred charges and accrued income | 490/1 | €2,882 | €46,263 | +€43,381 | +1,505% |
| Total equity and liabilities | 10/49 | €1,019,104 | €922,506 | -€96,598 | -9.5% |
| Equity | 10/15 | €779,106 | €727,878 | -€51,229 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €772,906 | €721,678 | -€51,229 | -6.6% |
| Distributable reserves | 133 | €772,906 | €721,678 | -€51,229 | -6.6% |
| Amounts payable | 17/49 | €239,998 | €194,628 | -€45,369 | -18.9% |
| Amounts payable after more than one year | 17 | €157,375 | €122,050 | -€35,324 | -22.4% |
| Financial debts | 170/4 | €157,375 | €122,050 | -€35,324 | -22.4% |
| Amounts payable within one year | 42/48 | €77,597 | €69,424 | -€8,174 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €34,746 | €35,324 | +€579 | +1.7% |
| Trade debts | 44 | €10,096 | €2,709 | -€7,387 | -73.2% |
| Suppliers | 440/4 | €10,096 | €2,709 | -€7,387 | -73.2% |
| Taxes, remuneration and social security | 45 | - | €1,991 | +€1,991 | |
| Taxes | 450/3 | - | €1,991 | +€1,991 | |
| Other amounts payable | 47/48 | €32,756 | €29,400 | -€3,356 | -10.2% |
| Accrued charges and deferred income | 492/3 | €5,026 | €3,154 | -€1,871 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,585 | €47,237 | -€9,348 | -16.5% |
| Other operating charges | 640/8 | €7,071 | €5,756 | -€1,315 | -18.6% |
| Non-recurring operating charges | 66A | - | €50,905 | +€50,905 | |
| Gross operating margin | 9900 | €326,395 | €229,440 | -€96,955 | -29.7% |
| Operating profit (loss) | 9901 | €262,739 | €125,542 | -€137,197 | -52.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,910 | €3,335 | -€574 | -14.7% |
| Recurring financial charges | 65 | €3,910 | €3,335 | -€574 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €258,829 | €122,207 | -€136,622 | -52.8% |
| Income taxes | 67/77 | €80,994 | €30,284 | -€50,709 | -62.6% |
| Profit (loss) for the period | 9904 | €177,835 | €91,922 | -€85,913 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €177,835 | €91,922 | -€85,913 | -48.3% |
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 21 October 2026 via checked.be.