BROUWERS CONCEPT CONSULTING: what changed
BROUWERS CONCEPT CONSULTING
Largest movements
- Receivables after one year -€67,000
down €67,000 (-34.0%), from €197,000 to €130,000
- Receivables within one year +€60,535
up €60,535 (+43.3%), from €139,720 to €200,255
of which Other amounts receivable: +€60,088
- Cash -€5,834
down €5,834 (-31.6%), from €18,450 to €12,617
mainly Contributions, distributions and other (-€76,383) and Receivables within one year (-€60,535)
- Reserves -€75,504
down €75,504 (-29.0%), from €260,599 to €185,096
- Other debts +€71,418
new in 2025: €71,418
- Tax, wage and social debts -€7,754
down €7,754 (-12.1%), from €63,861 to €56,107
of which Taxes: -€11,142
- Debts after one year +€7,581
up €7,581 (+175%), from €4,340 to €11,922
- Current portion of long-term debt -€7,367
down €7,367 (-73.5%), from €10,020 to €2,653
- Gross operating margin -€12,697
down €12,697 (-24.8%), from €51,127 to €38,430
- Taxes -€4,031
down €4,031 (-69.7%), from €5,785 to €1,753
- Other operating charges +€3,087
up €3,087 (+215%), from €1,437 to €4,524
- Staff costs +€677
up €677 (+1.8%), from €38,142 to €38,819
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,619 | €342,872 | -€12,747 | -3.6% |
| Fixed assets | 21/28 | €440 | €0 | -€440 | -100% |
| Tangible fixed assets | 22/27 | €440 | €0 | -€440 | -100% |
| Furniture and vehicles | 24 | €440 | €0 | -€440 | -100% |
| Current assets | 29/58 | €355,178 | €342,872 | -€12,306 | -3.5% |
| Amounts receivable after more than one year | 29 | €197,000 | €130,000 | -€67,000 | -34.0% |
| Other amounts receivable | 291 | €197,000 | €130,000 | -€67,000 | -34.0% |
| Amounts receivable within one year | 40/41 | €139,720 | €200,255 | +€60,535 | +43.3% |
| Trade receivables | 40 | €14,069 | €14,516 | +€448 | +3.2% |
| Other amounts receivable | 41 | €125,651 | €185,739 | +€60,088 | +47.8% |
| Cash at bank and in hand | 54/58 | €18,450 | €12,617 | -€5,834 | -31.6% |
| Deferred charges and accrued income | 490/1 | €8 | €0 | -€8 | -100% |
| Total equity and liabilities | 10/49 | €355,619 | €342,872 | -€12,747 | -3.6% |
| Equity | 10/15 | €266,799 | €191,296 | -€75,504 | -28.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,599 | €185,096 | -€75,504 | -29.0% |
| Distributable reserves | 133 | €260,599 | €185,096 | -€75,504 | -29.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €6,055 | €6,055 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,055 | €6,055 | = | 0.0% |
| Pensions and similar obligations | 160 | €6,055 | €6,055 | = | 0.0% |
| Amounts payable | 17/49 | €82,765 | €145,522 | +€62,757 | +75.8% |
| Amounts payable after more than one year | 17 | €4,340 | €11,922 | +€7,581 | +175% |
| Financial debts | 170/4 | €4,340 | €11,922 | +€7,581 | +175% |
| Amounts payable within one year | 42/48 | €76,359 | €131,596 | +€55,238 | +72.3% |
| Current portion of amounts payable after more than one year | 42 | €10,020 | €2,653 | -€7,367 | -73.5% |
| Trade debts | 44 | €2,478 | €1,419 | -€1,059 | -42.7% |
| Suppliers | 440/4 | €2,478 | €1,419 | -€1,059 | -42.7% |
| Taxes, remuneration and social security | 45 | €63,861 | €56,107 | -€7,754 | -12.1% |
| Taxes | 450/3 | €57,053 | €45,911 | -€11,142 | -19.5% |
| Remuneration and social security | 454/9 | €6,808 | €10,196 | +€3,388 | +49.8% |
| Other amounts payable | 47/48 | - | €71,418 | +€71,418 | |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,004 | -€62 | -3.0% |
| Remuneration, social security and pensions | 62 | €38,142 | €38,819 | +€677 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €440 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,437 | €4,524 | +€3,087 | +215% |
| Gross operating margin | 9900 | €51,127 | €38,430 | -€12,697 | -24.8% |
| Operating profit (loss) | 9901 | €11,107 | -€5,354 | -€16,461 | |
| Financial income | 75/76B | €10,535 | €10,314 | -€221 | -2.1% |
| Recurring financial income | 75 | €10,535 | €10,314 | -€221 | -2.1% |
| Financial charges | 65/66B | €2,807 | €2,328 | -€479 | -17.1% |
| Recurring financial charges | 65 | €2,807 | €2,328 | -€479 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €18,836 | €2,632 | -€16,203 | -86.0% |
| Income taxes | 67/77 | €5,785 | €1,753 | -€4,031 | -69.7% |
| Profit (loss) for the period | 9904 | €13,051 | €879 | -€12,172 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,051 | €879 | -€12,172 | -93.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.