Brus Consult: 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.
Brus Consult
Largest movements
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Tangible fixed assets -€18,564
down €18,564 (-22.9%), from €81,004 to €62,440
of which Furniture and vehicles: -€16,379
- Receivables within one year +€11,603
up €11,603 (+41.9%), from €27,691 to €39,294
of which Other amounts receivable: +€10,671
- Cash +€1,879
up €1,879 (+13.5%), from €13,926 to €15,805
mainly Current investments (+€30,000) and Depreciation (+€18,564)
- Other debts -€24,584
down €24,584 (-100.0%), from €24,584 to €0
- Debts after one year -€10,067
down €10,067 (-15.4%), from €65,234 to €55,167
- Tax, wage and social debts -€3,322
down €3,322 (-100.0%), from €3,322 to €0
- Trade debts +€1,920
up €1,920 (+220.9%), from €870 to €2,790
- Gross operating margin -€49,516
down €49,516 (-66.9%), from €74,022 to €24,506
- Depreciation +€14,138
up €14,138 (+319.5%), from €4,425 to €18,564
- Taxes -€9,944
down €9,944 (-91.0%), from €10,929 to €985
- Financial charges -€2,737
down €2,737 (-53.7%), from €5,097 to €2,360
- Other operating charges +€1,394
up €1,394 (+11666.8%), from €12 to €1,406
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 | €153,775 | €119,417 | -€34,358 | -22.3% |
| Fixed assets | 21/28 | €81,004 | €62,440 | -€18,564 | -22.9% |
| Tangible fixed assets | 22/27 | €81,004 | €62,440 | -€18,564 | -22.9% |
| Plant, machinery and equipment | 23 | €1,823 | €513 | -€1,310 | -71.9% |
| Furniture and vehicles | 24 | €77,128 | €60,749 | -€16,379 | -21.2% |
| Other tangible fixed assets | 26 | €2,053 | €1,178 | -€874 | -42.6% |
| Current assets | 29/58 | €72,772 | €56,977 | -€15,795 | -21.7% |
| Amounts receivable within one year | 40/41 | €27,691 | €39,294 | +€11,603 | +41.9% |
| Trade receivables | 40 | €26,620 | €27,553 | +€933 | +3.5% |
| Other amounts receivable | 41 | €1,071 | €11,742 | +€10,671 | +996.7% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,926 | €15,805 | +€1,879 | +13.5% |
| Deferred charges and accrued income | 490/1 | €1,155 | €1,878 | +€723 | +62.6% |
| Total equity and liabilities | 10/49 | €153,775 | €119,417 | -€34,358 | -22.3% |
| Equity | 10/15 | €50,000 | €51,394 | +€1,394 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,400 | €32,794 | +€1,394 | +4.4% |
| Distributable reserves | 133 | €31,400 | €32,794 | +€1,394 | +4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,775 | €68,024 | -€35,752 | -34.5% |
| Amounts payable after more than one year | 17 | €65,234 | €55,167 | -€10,067 | -15.4% |
| Financial debts | 170/4 | €65,234 | €55,167 | -€10,067 | -15.4% |
| Amounts payable within one year | 42/48 | €38,542 | €12,857 | -€25,685 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €9,767 | €10,067 | +€300 | +3.1% |
| Trade debts | 44 | €870 | €2,790 | +€1,920 | +220.9% |
| Suppliers | 440/4 | €870 | €2,790 | +€1,920 | +220.9% |
| Taxes, remuneration and social security | 45 | €3,322 | €0 | -€3,322 | -100.0% |
| Taxes | 450/3 | €3,322 | €0 | -€3,322 | -100.0% |
| Other amounts payable | 47/48 | €24,584 | €0 | -€24,584 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €9,576 | €0 | -€9,576 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,425 | €18,564 | +€14,138 | +319.5% |
| Other operating charges | 640/8 | €12 | €1,406 | +€1,394 | +11666.8% |
| Non-recurring operating charges | 66A | €11,659 | €0 | -€11,659 | -100.0% |
| Gross operating margin | 9900 | €74,022 | €24,506 | -€49,516 | -66.9% |
| Operating profit (loss) | 9901 | €57,926 | €4,536 | -€53,390 | -92.2% |
| Financial income | 75/76B | €524 | €203 | -€321 | -61.2% |
| Recurring financial income | 75 | €524 | €203 | -€321 | -61.2% |
| Financial charges | 65/66B | €5,097 | €2,360 | -€2,737 | -53.7% |
| Recurring financial charges | 65 | €5,097 | €2,360 | -€2,737 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €53,353 | €2,379 | -€50,974 | -95.5% |
| Income taxes | 67/77 | €10,929 | €985 | -€9,944 | -91.0% |
| Profit (loss) for the period | 9904 | €42,424 | €1,394 | -€41,030 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,424 | €1,394 | -€41,030 | -96.7% |
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 3 October 2026 via checked.be.