BRP Management 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.
BRP Management Consulting
Largest movements
- Current investments -€55,948
down €55,948 (-77.4%), from €72,251 to €16,304
- Receivables within one year +€40,304
up €40,304 (+93.9%), from €42,929 to €83,232
of which Trade receivables: +€23,614
- Cash -€14,389
down €14,389 (-22.4%), from €64,157 to €49,768
mainly Contributions, distributions and other (-€123,447) and Receivables within one year (-€40,304)
- Tangible fixed assets -€8,379
down €8,379 (-27.9%), from €30,073 to €21,694
- Tax, wage and social debts -€28,247
down €28,247 (-67.9%), from €41,625 to €13,379
- Other debts -€27,112
down €27,112 (-18.0%), from €150,559 to €123,447
- Trade debts +€16,930
up €16,930 (+1,192%), from €1,420 to €18,350
- Gross operating margin -€7,584
down €7,584 (-4.1%), from €183,238 to €175,654
- Depreciation +€2,588
up €2,588 (+21.8%), from €11,888 to €14,476
- Taxes +€2,535
up €2,535 (+7.4%), from €34,125 to €36,660
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 | €212,205 | €173,974 | -€38,231 | -18.0% |
| Fixed assets | 21/28 | €30,073 | €21,694 | -€8,379 | -27.9% |
| Tangible fixed assets | 22/27 | €30,073 | €21,694 | -€8,379 | -27.9% |
| Furniture and vehicles | 24 | €30,073 | €21,694 | -€8,379 | -27.9% |
| Current assets | 29/58 | €182,132 | €152,280 | -€29,852 | -16.4% |
| Amounts receivable within one year | 40/41 | €42,929 | €83,232 | +€40,304 | +93.9% |
| Trade receivables | 40 | €42,929 | €66,542 | +€23,614 | +55.0% |
| Other amounts receivable | 41 | - | €16,690 | +€16,690 | |
| Current investments | 50/53 | €72,251 | €16,304 | -€55,948 | -77.4% |
| Cash at bank and in hand | 54/58 | €64,157 | €49,768 | -€14,389 | -22.4% |
| Deferred charges and accrued income | 490/1 | €2,795 | €2,976 | +€181 | +6.5% |
| Total equity and liabilities | 10/49 | €212,205 | €173,974 | -€38,231 | -18.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €193,605 | €155,374 | -€38,231 | -19.7% |
| Amounts payable within one year | 42/48 | €193,605 | €155,298 | -€38,306 | -19.8% |
| Financial debts | 43 | - | €123 | +€123 | |
| Credit institutions | 430/8 | - | €123 | +€123 | |
| Trade debts | 44 | €1,420 | €18,350 | +€16,930 | +1,192% |
| Suppliers | 440/4 | €1,420 | €18,350 | +€16,930 | +1,192% |
| Taxes, remuneration and social security | 45 | €41,625 | €13,379 | -€28,247 | -67.9% |
| Taxes | 450/3 | €41,625 | €13,379 | -€28,247 | -67.9% |
| Other amounts payable | 47/48 | €150,559 | €123,447 | -€27,112 | -18.0% |
| Accrued charges and deferred income | 492/3 | - | €76 | +€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,888 | €14,476 | +€2,588 | +21.8% |
| Other operating charges | 640/8 | €1,007 | €748 | -€259 | -25.7% |
| Non-recurring operating charges | 66A | €7,439 | €0 | -€7,439 | -100% |
| Gross operating margin | 9900 | €183,238 | €175,654 | -€7,584 | -4.1% |
| Operating profit (loss) | 9901 | €162,905 | €160,430 | -€2,474 | -1.5% |
| Financial income | 75/76B | €518 | €377 | -€141 | -27.3% |
| Recurring financial income | 75 | €518 | €377 | -€141 | -27.3% |
| Financial charges | 65/66B | €759 | €700 | -€59 | -7.7% |
| Recurring financial charges | 65 | €759 | €700 | -€59 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €162,664 | €160,107 | -€2,557 | -1.6% |
| Income taxes | 67/77 | €34,125 | €36,660 | +€2,535 | +7.4% |
| Profit (loss) for the period | 9904 | €128,539 | €123,447 | -€5,092 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,539 | €123,447 | -€5,092 | -4.0% |
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 1 November 2026 via checked.be.