BRPZ 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.
BRPZ Consulting
Largest movements
- Cash +€10,555
up €10,555 (+8.7%), from €121,424 to €131,979
mainly Net result for the year (+€31,328) and Receivables within one year (+€3,590)
- Receivables within one year -€3,590
no longer reported in 2025 (was €3,590)
- Reserves +€31,328
up €31,328 (+38.1%), from €82,228 to €113,556
- Tax, wage and social debts -€25,693
down €25,693 (-59.9%), from €42,914 to €17,221
of which Taxes: -€23,193
- Gross operating margin -€70,243
down €70,243 (-60.2%), from €116,721 to €46,478
- Taxes -€19,962
down €19,962 (-61.9%), from €32,252 to €12,289
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 | €130,758 | €137,979 | +€7,221 | +5.5% |
| Fixed assets | 21/28 | €5,744 | €6,000 | +€256 | +4.5% |
| Tangible fixed assets | 22/27 | €5,744 | €6,000 | +€256 | +4.5% |
| Plant, machinery and equipment | 23 | €715 | €527 | -€188 | -26.3% |
| Furniture and vehicles | 24 | €5,029 | €5,472 | +€443 | +8.8% |
| Current assets | 29/58 | €125,014 | €131,979 | +€6,965 | +5.6% |
| Amounts receivable within one year | 40/41 | €3,590 | - | -€3,590 | |
| Other amounts receivable | 41 | €3,590 | - | -€3,590 | |
| Cash at bank and in hand | 54/58 | €121,424 | €131,979 | +€10,555 | +8.7% |
| Total equity and liabilities | 10/49 | €130,758 | €137,979 | +€7,221 | +5.5% |
| Equity | 10/15 | €84,728 | €116,056 | +€31,328 | +37.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €82,228 | €113,556 | +€31,328 | +38.1% |
| Distributable reserves | 133 | €82,228 | €113,556 | +€31,328 | +38.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,030 | €21,922 | -€24,107 | -52.4% |
| Amounts payable within one year | 42/48 | €46,030 | €21,698 | -€24,331 | -52.9% |
| Trade debts | 44 | €3,116 | €4,477 | +€1,361 | +43.7% |
| Suppliers | 440/4 | €3,116 | €4,477 | +€1,361 | +43.7% |
| Taxes, remuneration and social security | 45 | €42,914 | €17,221 | -€25,693 | -59.9% |
| Taxes | 450/3 | €40,414 | €17,221 | -€23,193 | -57.4% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | - | €224 | +€224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,495 | €2,140 | +€646 | +43.2% |
| Other operating charges | 640/8 | €772 | €650 | -€122 | -15.8% |
| Gross operating margin | 9900 | €116,721 | €46,478 | -€70,243 | -60.2% |
| Operating profit (loss) | 9901 | €114,455 | €43,688 | -€70,767 | -61.8% |
| Financial income | 75/76B | €109 | - | -€109 | |
| Recurring financial income | 75 | €109 | - | -€109 | |
| Financial charges | 65/66B | €84 | €71 | -€13 | -15.8% |
| Recurring financial charges | 65 | €84 | €71 | -€13 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €114,480 | €43,617 | -€70,862 | -61.9% |
| Income taxes | 67/77 | €32,252 | €12,289 | -€19,962 | -61.9% |
| Profit (loss) for the period | 9904 | €82,228 | €31,328 | -€50,900 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,228 | €31,328 | -€50,900 | -61.9% |
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 10 October 2026 via checked.be.