Brouwers 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.
Brouwers Consulting
Largest movements
- Receivables within one year +€29,642
up €29,642 (+36.7%), from €80,811 to €110,454
of which Other amounts receivable: +€31,811
- Reserves +€16,899
up €16,899 (+20.2%), from €83,697 to €100,596
- Short-term financial debts +€9,891
up €9,891 (+105%), from €9,445 to €19,336
- Trade debts +€2,978
up €2,978 (+71.0%), from €4,193 to €7,171
- Tax, wage and social debts -€2,878
down €2,878 (-18.7%), from €15,358 to €12,479
- Gross operating margin +€21,005
up €21,005 (+206%), from €10,183 to €31,188
- Taxes +€7,233
up €7,233 (+186%), from €3,895 to €11,128
- Financial charges -€1,468
down €1,468 (-16.4%), from €8,939 to €7,471
- Financial income +€1,100
up €1,100 (+25.0%), from €4,407 to €5,507
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 | €131,293 | €158,182 | +€26,890 | +20.5% |
| Fixed assets | 21/28 | €989 | €872 | -€118 | -11.9% |
| Tangible fixed assets | 22/27 | €989 | €872 | -€118 | -11.9% |
| Other tangible fixed assets | 26 | €989 | €872 | -€118 | -11.9% |
| Current assets | 29/58 | €130,303 | €157,311 | +€27,007 | +20.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,811 | €110,454 | +€29,642 | +36.7% |
| Trade receivables | 40 | €12,209 | €10,041 | -€2,169 | -17.8% |
| Other amounts receivable | 41 | €68,602 | €100,413 | +€31,811 | +46.4% |
| Cash at bank and in hand | 54/58 | €1,339 | €59 | -€1,280 | -95.6% |
| Deferred charges and accrued income | 490/1 | €8,153 | €6,798 | -€1,355 | -16.6% |
| Total equity and liabilities | 10/49 | €131,293 | €158,182 | +€26,890 | +20.5% |
| Equity | 10/15 | €102,297 | €119,196 | +€16,899 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,697 | €100,596 | +€16,899 | +20.2% |
| Distributable reserves | 133 | €83,697 | €100,596 | +€16,899 | +20.2% |
| Amounts payable | 17/49 | €28,996 | €38,986 | +€9,991 | +34.5% |
| Amounts payable within one year | 42/48 | €28,996 | €38,986 | +€9,991 | +34.5% |
| Financial debts | 43 | €9,445 | €19,336 | +€9,891 | +105% |
| Credit institutions | 430/8 | €9,445 | €19,336 | +€9,891 | +105% |
| Trade debts | 44 | €4,193 | €7,171 | +€2,978 | +71.0% |
| Suppliers | 440/4 | €4,193 | €7,171 | +€2,978 | +71.0% |
| Taxes, remuneration and social security | 45 | €15,358 | €12,479 | -€2,878 | -18.7% |
| Taxes | 450/3 | €15,358 | €12,479 | -€2,878 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €118 | +€49 | +70.6% |
| Other operating charges | 640/8 | €1,032 | €1,079 | +€47 | +4.5% |
| Gross operating margin | 9900 | €10,183 | €31,188 | +€21,005 | +206% |
| Operating profit (loss) | 9901 | €9,082 | €29,992 | +€20,910 | +230% |
| Financial income | 75/76B | €4,407 | €5,507 | +€1,100 | +25.0% |
| Recurring financial income | 75 | €4,407 | €5,507 | +€1,100 | +25.0% |
| Financial charges | 65/66B | €8,939 | €7,471 | -€1,468 | -16.4% |
| Recurring financial charges | 65 | €8,939 | €7,471 | -€1,468 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,549 | €28,028 | +€23,478 | +516% |
| Income taxes | 67/77 | €3,895 | €11,128 | +€7,233 | +186% |
| Profit (loss) for the period | 9904 | €654 | €16,899 | +€16,245 | +2,483% |
| Profit (loss) for the period to be appropriated | 9905 | €654 | €16,899 | +€16,245 | +2,483% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.