BRS Consulting: 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.
BRS Consulting
Largest movements
- Cash -€59,988
down €59,988 (-67.2%), from €89,207 to €29,220
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€9,035)
- Receivables within one year +€9,035
up €9,035 (+196.6%), from €4,595 to €13,630
- Deferred charges and accrued income +€1,165
up €1,165 (+179.2%), from €650 to €1,815
- Profit (loss) carried forward -€49,625
down €49,625 (-77.9%), from €63,704 to €14,079
- Tax, wage and social debts -€1,055
down €1,055 (-3.7%), from €28,203 to €27,148
- Gross operating margin -€2,880
down €2,880 (-4.0%), from €71,652 to €68,772
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 | €95,202 | €45,164 | -€50,038 | -52.6% |
| Formation expenses | 20 | €750 | €499 | -€250 | -33.4% |
| Current assets | 29/58 | €94,452 | €44,664 | -€49,788 | -52.7% |
| Amounts receivable within one year | 40/41 | €4,595 | €13,630 | +€9,035 | +196.6% |
| Trade receivables | 40 | €4,595 | €13,630 | +€9,035 | +196.6% |
| Cash at bank and in hand | 54/58 | €89,207 | €29,220 | -€59,988 | -67.2% |
| Deferred charges and accrued income | 490/1 | €650 | €1,815 | +€1,165 | +179.2% |
| Total equity and liabilities | 10/49 | €95,202 | €45,164 | -€50,038 | -52.6% |
| Equity | 10/15 | €66,704 | €17,079 | -€49,625 | -74.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,704 | €14,079 | -€49,625 | -77.9% |
| Amounts payable | 17/49 | €28,498 | €28,085 | -€413 | -1.4% |
| Amounts payable within one year | 42/48 | €28,473 | €28,035 | -€439 | -1.5% |
| Trade debts | 44 | €270 | €887 | +€617 | +228.5% |
| Suppliers | 440/4 | €270 | €887 | +€617 | +228.5% |
| Taxes, remuneration and social security | 45 | €28,203 | €27,148 | -€1,055 | -3.7% |
| Taxes | 450/3 | €28,203 | €27,148 | -€1,055 | -3.7% |
| Accrued charges and deferred income | 492/3 | €25 | €50 | +€26 | +104.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €875 | €1,324 | +€449 | +51.3% |
| Gross operating margin | 9900 | €71,652 | €68,772 | -€2,880 | -4.0% |
| Operating profit (loss) | 9901 | €70,527 | €67,198 | -€3,329 | -4.7% |
| Financial income | 75/76B | - | €329 | +€329 | |
| Recurring financial income | 75 | - | €329 | +€329 | |
| Financial charges | 65/66B | €2,840 | €2,550 | -€289 | -10.2% |
| Recurring financial charges | 65 | €2,840 | €2,550 | -€289 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €67,688 | €64,976 | -€2,712 | -4.0% |
| Income taxes | 67/77 | €14,005 | €14,601 | +€596 | +4.3% |
| Profit (loss) for the period | 9904 | €53,683 | €50,375 | -€3,308 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,683 | €50,375 | -€3,308 | -6.2% |
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.