BRUGGINK CONSULTANCY: 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.
BRUGGINK CONSULTANCY
Largest movements
- Current investments -€12,782
down €12,782 (-8.7%), from €146,973 to €134,191
- Tangible fixed assets +€4,551
up €4,551 (+57.9%), from €7,861 to €12,412
of which Furniture and vehicles: +€4,058
- Reserves +€20,100
up €20,100 (+21.8%), from €92,303 to €112,403
of which Distributable reserves: +€20,100
- Tax, wage and social debts -€18,523
down €18,523 (-45.7%), from €40,565 to €22,041
- Other debts -€9,015
down €9,015 (-49.4%), from €18,250 to €9,235
- Gross operating margin -€25,181
down €25,181 (-39.9%), from €63,056 to €37,875
- Taxes -€7,072
down €7,072 (-44.0%), from €16,067 to €8,994
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 | €163,135 | €155,698 | -€7,437 | -4.6% |
| Fixed assets | 21/28 | €7,861 | €12,412 | +€4,551 | +57.9% |
| Tangible fixed assets | 22/27 | €7,861 | €12,412 | +€4,551 | +57.9% |
| Plant, machinery and equipment | 23 | €4,043 | €1,837 | -€2,206 | -54.6% |
| Furniture and vehicles | 24 | €1,416 | €5,474 | +€4,058 | +287% |
| Other tangible fixed assets | 26 | €2,402 | €5,100 | +€2,698 | +112% |
| Current assets | 29/58 | €155,274 | €143,287 | -€11,987 | -7.7% |
| Amounts receivable within one year | 40/41 | €4,585 | €5,273 | +€688 | +15.0% |
| Trade receivables | 40 | €4,585 | €4,267 | -€318 | -6.9% |
| Other amounts receivable | 41 | - | €1,006 | +€1,006 | |
| Current investments | 50/53 | €146,973 | €134,191 | -€12,782 | -8.7% |
| Cash at bank and in hand | 54/58 | €501 | €500 | -€1 | -0.1% |
| Deferred charges and accrued income | 490/1 | €3,216 | €3,323 | +€107 | +3.3% |
| Total equity and liabilities | 10/49 | €163,135 | €155,698 | -€7,437 | -4.6% |
| Equity | 10/15 | €104,307 | €124,409 | +€20,102 | +19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €92,303 | €112,403 | +€20,100 | +21.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €303 | €303 | = | 0.0% |
| Distributable reserves | 133 | €90,140 | €110,240 | +€20,100 | +22.3% |
| Profit (loss) carried forward | 14 | €5,804 | €5,806 | +€2 | 0.0% |
| Amounts payable | 17/49 | €58,827 | €31,289 | -€27,538 | -46.8% |
| Amounts payable within one year | 42/48 | €58,827 | €31,289 | -€27,538 | -46.8% |
| Trade debts | 44 | €13 | €13 | = | 0.0% |
| Suppliers | 440/4 | €13 | €13 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €40,565 | €22,041 | -€18,523 | -45.7% |
| Taxes | 450/3 | €40,565 | €22,041 | -€18,523 | -45.7% |
| Other amounts payable | 47/48 | €18,250 | €9,235 | -€9,015 | -49.4% |
| Remuneration, social security and pensions | 62 | €2,012 | €2,067 | +€55 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,531 | €5,898 | +€367 | +6.6% |
| Other operating charges | 640/8 | €511 | €682 | +€171 | +33.6% |
| Gross operating margin | 9900 | €63,056 | €37,875 | -€25,181 | -39.9% |
| Operating profit (loss) | 9901 | €55,003 | €29,228 | -€25,775 | -46.9% |
| Financial income | 75/76B | €410 | €577 | +€167 | +40.8% |
| Recurring financial income | 75 | €410 | €577 | +€167 | +40.8% |
| Financial charges | 65/66B | €623 | €710 | +€87 | +13.9% |
| Recurring financial charges | 65 | €623 | €710 | +€87 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €54,790 | €29,096 | -€25,694 | -46.9% |
| Income taxes | 67/77 | €16,067 | €8,994 | -€7,072 | -44.0% |
| Profit (loss) for the period | 9904 | €38,723 | €20,102 | -€18,621 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,723 | €20,102 | -€18,621 | -48.1% |
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 27 October 2026 via checked.be.