BRUGHMANS IT 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.
BRUGHMANS IT CONSULTANCY
Largest movements
- Current investments -€59,071
down €59,071 (-35.0%), from €168,936 to €109,865
- Cash -€9,419
down €9,419 (-12.9%), from €72,762 to €63,344
mainly Contributions, distributions and other (-€99,524) and Other debts (-€12,342)
- Receivables within one year +€5,873
up €5,873 (+14.1%), from €41,583 to €47,456
of which Other amounts receivable: +€5,020
- Reserves -€58,415
down €58,415 (-23.6%), from €247,184 to €188,769
of which Distributable reserves: -€58,415
- Other debts -€12,342
down €12,342 (-97.8%), from €12,626 to €283
- Current portion of long-term debt +€5,134
up €5,134 (+69.0%), from €7,443 to €12,576
- Gross operating margin +€7,736
up €7,736 (+13.9%), from €55,735 to €63,470
- Taxes +€1,912
up €1,912 (+12.9%), from €14,800 to €16,712
- Depreciation +€1,506
up €1,506 (+35.6%), from €4,229 to €5,735
- Other operating charges -€1,047
down €1,047 (-54.3%), from €1,930 to €883
- Financial income -€711
down €711 (-37.1%), from €1,919 to €1,207
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,844 | €233,444 | -€62,400 | -21.1% |
| Fixed assets | 21/28 | €12,522 | €12,100 | -€422 | -3.4% |
| Tangible fixed assets | 22/27 | €12,522 | €12,100 | -€422 | -3.4% |
| Land and buildings | 22 | €2,490 | €2,084 | -€407 | -16.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,302 | €7,586 | +€1,283 | +20.4% |
| Other tangible fixed assets | 26 | €3,729 | €2,430 | -€1,299 | -34.8% |
| Current assets | 29/58 | €283,322 | €221,344 | -€61,978 | -21.9% |
| Amounts receivable within one year | 40/41 | €41,583 | €47,456 | +€5,873 | +14.1% |
| Trade receivables | 40 | €31,583 | €32,436 | +€853 | +2.7% |
| Other amounts receivable | 41 | €10,000 | €15,020 | +€5,020 | +50.2% |
| Current investments | 50/53 | €168,936 | €109,865 | -€59,071 | -35.0% |
| Cash at bank and in hand | 54/58 | €72,762 | €63,344 | -€9,419 | -12.9% |
| Deferred charges and accrued income | 490/1 | €41 | €680 | +€639 | +1,554% |
| Total equity and liabilities | 10/49 | €295,844 | €233,444 | -€62,400 | -21.1% |
| Equity | 10/15 | €265,784 | €207,369 | -€58,415 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,184 | €188,769 | -€58,415 | -23.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €245,324 | €186,909 | -€58,415 | -23.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,060 | €26,075 | -€3,985 | -13.3% |
| Amounts payable within one year | 42/48 | €30,060 | €26,075 | -€3,985 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €7,443 | €12,576 | +€5,134 | +69.0% |
| Financial debts | 43 | €0 | €313 | +€313 | |
| Credit institutions | 430/8 | €0 | €313 | +€313 | |
| Trade debts | 44 | €426 | €436 | +€9 | +2.2% |
| Suppliers | 440/4 | €426 | €436 | +€9 | +2.2% |
| Taxes, remuneration and social security | 45 | €9,566 | €12,466 | +€2,901 | +30.3% |
| Taxes | 450/3 | €9,566 | €10,677 | +€1,111 | +11.6% |
| Remuneration and social security | 454/9 | - | €1,790 | +€1,790 | |
| Other amounts payable | 47/48 | €12,626 | €283 | -€12,342 | -97.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,229 | €5,735 | +€1,506 | +35.6% |
| Other operating charges | 640/8 | €1,930 | €883 | -€1,047 | -54.3% |
| Gross operating margin | 9900 | €55,735 | €63,470 | +€7,736 | +13.9% |
| Operating profit (loss) | 9901 | €49,576 | €56,853 | +€7,276 | +14.7% |
| Financial income | 75/76B | €1,919 | €1,207 | -€711 | -37.1% |
| Recurring financial income | 75 | €1,919 | €1,207 | -€711 | -37.1% |
| Financial charges | 65/66B | €566 | €239 | -€327 | -57.8% |
| Recurring financial charges | 65 | €566 | €239 | -€327 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €50,929 | €57,821 | +€6,892 | +13.5% |
| Income taxes | 67/77 | €14,800 | €16,712 | +€1,912 | +12.9% |
| Profit (loss) for the period | 9904 | €36,129 | €41,109 | +€4,980 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,129 | €41,109 | +€4,980 | +13.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.