BROSENS SOFTWARE 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.
BROSENS SOFTWARE CONSULTING
Largest movements
- Current investments -€192,905
down €192,905 (-44.6%), from €432,601 to €239,696
- Cash -€21,011
down €21,011 (-38.1%), from €55,095 to €34,084
mainly Contributions, distributions and other (-€263,158) and Other debts (-€4,722)
- Reserves -€215,337
down €215,337 (-54.3%), from €396,693 to €181,356
of which Distributable reserves: -€215,337
- Financial income +€59,189
up €59,189 (+2,871%), from €2,061 to €61,250
- Taxes +€6,970
new in 2025: €6,970
- Financial charges +€2,204
up €2,204 (+1,695%), from €130 to €2,334
- Gross operating margin -€1,118
down €1,118 (-65.3%), from -€1,712 to -€2,830
- Other operating charges -€633
down €633 (-46.2%), from €1,368 to €735
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 | €492,661 | €276,086 | -€216,575 | -44.0% |
| Fixed assets | 21/28 | €2,059 | €1,499 | -€560 | -27.2% |
| Tangible fixed assets | 22/27 | €2,059 | €1,499 | -€560 | -27.2% |
| Plant, machinery and equipment | 23 | €927 | €615 | -€312 | -33.7% |
| Furniture and vehicles | 24 | €1,131 | €883 | -€248 | -21.9% |
| Current assets | 29/58 | €490,602 | €274,587 | -€216,015 | -44.0% |
| Amounts receivable within one year | 40/41 | €2,768 | €618 | -€2,150 | -77.7% |
| Other amounts receivable | 41 | €2,768 | €618 | -€2,150 | -77.7% |
| Current investments | 50/53 | €432,601 | €239,696 | -€192,905 | -44.6% |
| Cash at bank and in hand | 54/58 | €55,095 | €34,084 | -€21,011 | -38.1% |
| Deferred charges and accrued income | 490/1 | €138 | €188 | +€50 | +35.9% |
| Total equity and liabilities | 10/49 | €492,661 | €276,086 | -€216,575 | -44.0% |
| Equity | 10/15 | €479,603 | €264,266 | -€215,337 | -44.9% |
| Contributions | 10/11 | €12,402 | €12,402 | = | 0.0% |
| Reserves | 13 | €396,693 | €181,356 | -€215,337 | -54.3% |
| Tax-exempt reserves | 132 | €321 | €321 | = | 0.0% |
| Distributable reserves | 133 | €396,373 | €181,035 | -€215,337 | -54.3% |
| Profit (loss) carried forward | 14 | €70,508 | €70,508 | = | 0.0% |
| Amounts payable | 17/49 | €13,058 | €11,820 | -€1,238 | -9.5% |
| Amounts payable within one year | 42/48 | €13,058 | €11,820 | -€1,238 | -9.5% |
| Trade debts | 44 | €9 | €149 | +€140 | +1,551% |
| Suppliers | 440/4 | €9 | €149 | +€140 | +1,551% |
| Taxes, remuneration and social security | 45 | €2,171 | €5,515 | +€3,344 | +154% |
| Taxes | 450/3 | €2,171 | €5,515 | +€3,344 | +154% |
| Other amounts payable | 47/48 | €10,878 | €6,156 | -€4,722 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117 | €560 | +€443 | +379% |
| Other operating charges | 640/8 | €1,368 | €735 | -€633 | -46.2% |
| Gross operating margin | 9900 | -€1,712 | -€2,830 | -€1,118 | -65.3% |
| Operating profit (loss) | 9901 | -€3,197 | -€4,126 | -€929 | -29.1% |
| Financial income | 75/76B | €2,061 | €61,250 | +€59,189 | +2,871% |
| Recurring financial income | 75 | €2,061 | €61,250 | +€59,189 | +2,871% |
| Financial charges | 65/66B | €130 | €2,334 | +€2,204 | +1,695% |
| Recurring financial charges | 65 | €130 | €2,334 | +€2,204 | +1,695% |
| Profit (loss) for the period before taxes | 9903 | -€1,266 | €54,790 | +€56,056 | |
| Income taxes | 67/77 | - | €6,970 | +€6,970 | |
| Profit (loss) for the period | 9904 | -€1,266 | €47,821 | +€49,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,266 | €47,821 | +€49,086 |
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 19 October 2026 via checked.be.