BROUN 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.
BROUN CONSULTING
Largest movements
- Cash -€3.2m
down €3.2m (-90.9%), from €3.5m to €322,078
mainly Current investments (-€2.6m) and Trade debts (-€2.0m)
- Current investments +€2.6m
new in 2025: €2.6m
- Receivables within one year -€432,779
down €432,779 (-98.6%), from €438,708 to €5,929
of which Other amounts receivable: -€430,962
- Tangible fixed assets -€135,290
down €135,290 (-83.4%), from €162,263 to €26,973
of which Land and buildings: -€121,216
- Trade debts -€2.0m
down €2.0m (-100.0%), from €2.0m to €497
- Reserves +€900,803
up €900,803 (+45.4%), from €2.0m to €2.9m
of which Distributable reserves: +€900,803
- Tax, wage and social debts -€66,717
down €66,717 (-45.4%), from €146,939 to €80,222
of which Remuneration and social security: -€110,731
- Gross operating margin +€631,448
up €631,448 (+65.9%), from €958,591 to €1.6m
- Staff costs -€329,668
down €329,668 (-92.5%), from €356,585 to €26,917
- Taxes +€315,344
up €315,344 (+175%), from €179,817 to €495,161
- Depreciation -€16,866
down €16,866 (-65.0%), from €25,940 to €9,074
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 | €4,161,127 | €2,983,980 | -€1.2m | -28.3% |
| Fixed assets | 21/28 | €162,263 | €26,973 | -€135,290 | -83.4% |
| Tangible fixed assets | 22/27 | €162,263 | €26,973 | -€135,290 | -83.4% |
| Land and buildings | 22 | €121,216 | - | -€121,216 | |
| Furniture and vehicles | 24 | €41,047 | €26,973 | -€14,074 | -34.3% |
| Current assets | 29/58 | €3,998,865 | €2,957,007 | -€1.0m | -26.1% |
| Amounts receivable within one year | 40/41 | €438,708 | €5,929 | -€432,779 | -98.6% |
| Trade receivables | 40 | €5,874 | €4,056 | -€1,818 | -30.9% |
| Other amounts receivable | 41 | €432,834 | €1,873 | -€430,962 | -99.6% |
| Current investments | 50/53 | - | €2,629,000 | +€2.6m | |
| Cash at bank and in hand | 54/58 | €3,545,111 | €322,078 | -€3.2m | -90.9% |
| Deferred charges and accrued income | 490/1 | €15,045 | - | -€15,045 | |
| Total equity and liabilities | 10/49 | €4,161,127 | €2,983,980 | -€1.2m | -28.3% |
| Equity | 10/15 | €2,002,458 | €2,903,261 | +€900,803 | +45.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,982,125 | €2,882,928 | +€900,803 | +45.4% |
| Tax-exempt reserves | 132 | €965 | €965 | = | 0.0% |
| Distributable reserves | 133 | €1,981,161 | €2,881,964 | +€900,803 | +45.5% |
| Profit (loss) carried forward | 14 | €333 | €333 | = | 0.0% |
| Amounts payable | 17/49 | €2,158,670 | €80,719 | -€2.1m | -96.3% |
| Amounts payable after more than one year | 17 | €16,690 | - | -€16,690 | |
| Financial debts | 170/4 | €16,690 | - | -€16,690 | |
| Amounts payable within one year | 42/48 | €2,141,980 | €80,719 | -€2.1m | -96.2% |
| Current portion of amounts payable after more than one year | 42 | €10,226 | - | -€10,226 | |
| Trade debts | 44 | €1,984,815 | €497 | -€2.0m | -100.0% |
| Suppliers | 440/4 | €1,984,815 | €497 | -€2.0m | -100.0% |
| Taxes, remuneration and social security | 45 | €146,939 | €80,222 | -€66,717 | -45.4% |
| Taxes | 450/3 | €36,208 | €80,222 | +€44,014 | +122% |
| Remuneration and social security | 454/9 | €110,731 | - | -€110,731 | |
| Remuneration, social security and pensions | 62 | €356,585 | €26,917 | -€329,668 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,940 | €9,074 | -€16,866 | -65.0% |
| Other operating charges | 640/8 | €12,413 | €1,343 | -€11,071 | -89.2% |
| Gross operating margin | 9900 | €958,591 | €1,590,040 | +€631,448 | +65.9% |
| Operating profit (loss) | 9901 | €563,653 | €1,552,706 | +€989,053 | +175% |
| Financial income | 75/76B | €15,889 | €16,465 | +€576 | +3.6% |
| Recurring financial income | 75 | €15,889 | €16,465 | +€576 | +3.6% |
| Financial charges | 65/66B | €672 | €537 | -€135 | -20.1% |
| Recurring financial charges | 65 | €672 | €537 | -€135 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €578,870 | €1,568,634 | +€989,764 | +171% |
| Income taxes | 67/77 | €179,817 | €495,161 | +€315,344 | +175% |
| Profit (loss) for the period | 9904 | €399,053 | €1,073,472 | +€674,419 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €399,053 | €1,073,472 | +€674,419 | +169% |
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 22 October 2026 via checked.be.