BRUSSELS PARTNERS CONSULTING: what changed
BRUSSELS PARTNERS CONSULTING
Largest movements
- Cash +€15,831
up €15,831 (+343%), from €4,610 to €20,441
mainly Net result for the year (+€9,728) and Receivables within one year (+€3,396)
- Receivables within one year -€3,396
down €3,396 (-24.5%), from €13,853 to €10,456
of which Other amounts receivable: -€2,320
- Intangible fixed assets -€2,164
down €2,164 (-34.0%), from €6,362 to €4,198
- Profit (loss) carried forward +€9,728
up €9,728, from -€1,467 to €8,261
- Trade debts -€8,290
down €8,290 (-76.1%), from €10,890 to €2,601
- Debts after one year +€2,928
new in 2025: €2,928
- Tax, wage and social debts +€2,262
up €2,262 (+36.9%), from €6,134 to €8,397
- Current portion of long-term debt +€1,853
new in 2025: €1,853
- Gross operating margin +€2,199
up €2,199 (+14.3%), from €15,411 to €17,610
- Taxes +€1,806
up €1,806 (+109%), from €1,663 to €3,469
- Financial charges +€1,302
up €1,302 (+709%), from €184 to €1,486
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,558 | €35,656 | +€10,098 | +39.5% |
| Fixed assets | 21/28 | €7,095 | €4,759 | -€2,336 | -32.9% |
| Intangible fixed assets | 21 | €6,362 | €4,198 | -€2,164 | -34.0% |
| Tangible fixed assets | 22/27 | €734 | €561 | -€172 | -23.5% |
| Furniture and vehicles | 24 | €734 | €561 | -€172 | -23.5% |
| Current assets | 29/58 | €18,463 | €30,897 | +€12,434 | +67.3% |
| Amounts receivable within one year | 40/41 | €13,853 | €10,456 | -€3,396 | -24.5% |
| Trade receivables | 40 | €11,533 | €10,456 | -€1,077 | -9.3% |
| Other amounts receivable | 41 | €2,320 | - | -€2,320 | |
| Cash at bank and in hand | 54/58 | €4,610 | €20,441 | +€15,831 | +343% |
| Total equity and liabilities | 10/49 | €25,558 | €35,656 | +€10,098 | +39.5% |
| Equity | 10/15 | €8,533 | €18,261 | +€9,728 | +114% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,467 | €8,261 | +€9,728 | |
| Amounts payable | 17/49 | €17,024 | €17,395 | +€370 | +2.2% |
| Amounts payable after more than one year | 17 | - | €2,928 | +€2,928 | |
| Financial debts | 170/4 | - | €2,928 | +€2,928 | |
| Amounts payable within one year | 42/48 | €17,024 | €14,466 | -€2,558 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,853 | +€1,853 | |
| Trade debts | 44 | €10,890 | €2,601 | -€8,290 | -76.1% |
| Suppliers | 440/4 | €10,890 | €2,601 | -€8,290 | -76.1% |
| Taxes, remuneration and social security | 45 | €6,134 | €8,397 | +€2,262 | +36.9% |
| Taxes | 450/3 | €6,134 | €8,397 | +€2,262 | +36.9% |
| Other amounts payable | 47/48 | - | €1,617 | +€1,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,292 | €2,336 | +€45 | +2.0% |
| Other operating charges | 640/8 | €942 | €768 | -€174 | -18.5% |
| Gross operating margin | 9900 | €15,411 | €17,610 | +€2,199 | +14.3% |
| Operating profit (loss) | 9901 | €12,178 | €14,505 | +€2,328 | +19.1% |
| Financial income | 75/76B | €147 | €177 | +€31 | +20.9% |
| Recurring financial income | 75 | €147 | €177 | +€31 | +20.9% |
| Financial charges | 65/66B | €184 | €1,486 | +€1,302 | +709% |
| Recurring financial charges | 65 | €184 | €1,486 | +€1,302 | +709% |
| Profit (loss) for the period before taxes | 9903 | €12,141 | €13,197 | +€1,056 | +8.7% |
| Income taxes | 67/77 | €1,663 | €3,469 | +€1,806 | +109% |
| Profit (loss) for the period | 9904 | €10,477 | €9,728 | -€750 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,477 | €9,728 | -€750 | -7.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.