BRP CONSULT: what changed
Two fiscal 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.
BRP CONSULT
Largest movements
- Cash -€141,005
down €141,005 (-64.1%), from €219,870 to €78,865
mainly Contributions, distributions and other (-€361,077) and Debts after one year (-€198,939)
- Current investments +€100,000
up €100,000 (+59.6%), from €167,700 to €267,700
- Receivables within one year +€27,697
up €27,697, from €0 to €27,697
of which Trade receivables: +€27,697
- Reserves +€283,301
up €283,301 (+60.9%), from €465,439 to €748,740
of which Distributable reserves: +€283,301
- Profit (loss) carried forward -€246,170
down €246,170 (-100.0%), from €246,170 to €0
- Debts after one year -€198,939
down €198,939 (-26.8%), from €741,826 to €542,887
- Other debts +€107,722
up €107,722 (+917.3%), from €11,743 to €119,465
- Gross operating margin +€146,547
up €146,547 (+71.0%), from €206,337 to €352,884
- Taxes +€48,438
up €48,438 (+149.8%), from €32,325 to €80,763
- Staff costs +€12,075
up €12,075 (+9.2%), from €131,576 to €143,652
- Financial charges +€3,601
up €3,601 (+22.6%), from €15,970 to €19,571
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.
Cash bridge derived
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 | €2,372,174 | €2,354,780 | -€17,393 | -0.7% |
| Formation expenses | 20 | €2,213 | €1,100 | -€1,113 | -50.3% |
| Fixed assets | 21/28 | €1,981,378 | €1,978,231 | -€3,147 | -0.2% |
| Tangible fixed assets | 22/27 | €31,378 | €28,231 | -€3,147 | -10.0% |
| Furniture and vehicles | 24 | €31,378 | €28,231 | -€3,147 | -10.0% |
| Financial fixed assets | 28 | €1,950,000 | €1,950,000 | = | 0.0% |
| Current assets | 29/58 | €388,583 | €375,450 | -€13,133 | -3.4% |
| Amounts receivable within one year | 40/41 | €0 | €27,697 | +€27,697 | |
| Trade receivables | 40 | €0 | €27,697 | +€27,697 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €167,700 | €267,700 | +€100,000 | +59.6% |
| Cash at bank and in hand | 54/58 | €219,870 | €78,865 | -€141,005 | -64.1% |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,187 | +€175 | +17.3% |
| Total equity and liabilities | 10/49 | €2,372,174 | €2,354,780 | -€17,393 | -0.7% |
| Equity | 10/15 | €1,011,609 | €1,048,740 | +€37,131 | +3.7% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €465,439 | €748,740 | +€283,301 | +60.9% |
| Non-distributable reserves | 130/1 | €197,700 | €197,700 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Own shares acquired | 1312 | €167,700 | €167,700 | = | 0.0% |
| Distributable reserves | 133 | €267,739 | €551,040 | +€283,301 | +105.8% |
| Profit (loss) carried forward | 14 | €246,170 | €0 | -€246,170 | -100.0% |
| Amounts payable | 17/49 | €1,360,565 | €1,306,040 | -€54,524 | -4.0% |
| Amounts payable after more than one year | 17 | €741,826 | €542,887 | -€198,939 | -26.8% |
| Financial debts | 170/4 | €741,826 | €542,887 | -€198,939 | -26.8% |
| Amounts payable within one year | 42/48 | €609,591 | €757,695 | +€148,103 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €459,175 | €465,391 | +€6,216 | +1.4% |
| Trade debts | 44 | €47,472 | €59,024 | +€11,552 | +24.3% |
| Suppliers | 440/4 | €47,472 | €59,024 | +€11,552 | +24.3% |
| Taxes, remuneration and social security | 45 | €91,201 | €113,815 | +€22,614 | +24.8% |
| Taxes | 450/3 | €57,126 | €90,000 | +€32,874 | +57.5% |
| Remuneration and social security | 454/9 | €34,075 | €23,815 | -€10,260 | -30.1% |
| Other amounts payable | 47/48 | €11,743 | €119,465 | +€107,722 | +917.3% |
| Accrued charges and deferred income | 492/3 | €9,147 | €5,458 | -€3,689 | -40.3% |
| Remuneration, social security and pensions | 62 | €131,576 | €143,652 | +€12,075 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,061 | €11,011 | +€951 | +9.4% |
| Other operating charges | 640/8 | €1,458 | €1,456 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €206,337 | €352,884 | +€146,547 | +71.0% |
| Operating profit (loss) | 9901 | €63,242 | €196,764 | +€133,522 | +211.1% |
| Financial income | 75/76B | €300,000 | €301,778 | +€1,778 | +0.6% |
| Recurring financial income | 75 | €300,000 | €301,778 | +€1,778 | +0.6% |
| Financial charges | 65/66B | €15,970 | €19,571 | +€3,601 | +22.6% |
| Recurring financial charges | 65 | €15,970 | €19,571 | +€3,601 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €347,273 | €478,971 | +€131,699 | +37.9% |
| Income taxes | 67/77 | €32,325 | €80,763 | +€48,438 | +149.8% |
| Profit (loss) for the period | 9904 | €314,948 | €398,208 | +€83,260 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €314,948 | €398,208 | +€83,260 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.