BRUYNEEL CONSULTING SERVICES: what changed
What changed
BRUYNEEL CONSULTING SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€26,066
2024 · €46,184-€20,118
Equity
€168,561
2024 · €145,683+€22,878
Cash
€136,286
2024 · €117,066+€19,220
Balance sheet total
€527,579
2024 · €514,772+€12,806
Largest movements
Assets
- Cash +€19,220
up €19,220 (+16.4%), from €117,066 to €136,286
mainly Depreciation (+€60,662) and Net result for the year (+€26,066)
- Receivables within one year -€16,240
down €16,240 (-51.8%), from €31,334 to €15,093
of which Trade receivables: -€17,250
- Tangible fixed assets +€9,688
up €9,688 (+2.7%), from €365,159 to €374,847
of which Furniture and vehicles: +€6,031
Equity and liabilities
- Reserves +€22,878
up €22,878 (+18.0%), from €127,133 to €150,011
of which Distributable reserves: +€22,878
- Provisions -€7,500
down €7,500 (-100%), from €7,500 to €0
Income statement
- Provisions +€12,500
up €12,500 (+62.5%), from -€20,000 to -€7,500
- Depreciation +€10,884
up €10,884 (+21.9%), from €49,778 to €60,662
- Taxes -€8,300
down €8,300 (-35.6%), from €23,327 to €15,027
- Gross operating margin -€5,668
down €5,668 (-5.4%), from €105,173 to €99,505
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.
Result 2024
€46,184
Gross operating margin
-€5,668
Depreciation
-€10,884
Provisions
-€12,500
Other operating charges
-€219
Financial income
+€245
Financial charges
+€608
Taxes
+€8,300
Result 2025
€26,066
raises the resultlowers the result
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.
From operations
+€92,758
Investment
-€70,350
Financing
-€3,188
Cash 2024
€117,066
From operations (derived)
+€92,758
Net result for the year
+€26,066
Depreciation
+€60,662
Receivables within one year
+€16,240
Deferred charges and accrued income
-€139
Provisions
-€7,500
Trade debts
-€1,406
Tax, wage and social debts
-€688
Other debts
-€2,411
Accrued charges and deferred income
+€1,933
Investment (derived)
-€70,350
Investment in fixed assets (net)
-€70,350
Financing
-€3,188
Contributions, distributions and other
-€3,188
Cash 2025
€136,286
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €514,772 | €527,579 | +€12,806 | +2.5% |
| Fixed assets | 21/28 | €365,159 | €374,847 | +€9,688 | +2.7% |
| Tangible fixed assets | 22/27 | €365,159 | €374,847 | +€9,688 | +2.7% |
| Land and buildings | 22 | €357,242 | €360,900 | +€3,657 | +1.0% |
| Furniture and vehicles | 24 | €7,917 | €13,948 | +€6,031 | +76.2% |
| Current assets | 29/58 | €149,613 | €152,731 | +€3,118 | +2.1% |
| Amounts receivable within one year | 40/41 | €31,334 | €15,093 | -€16,240 | -51.8% |
| Trade receivables | 40 | €27,150 | €9,900 | -€17,250 | -63.5% |
| Other amounts receivable | 41 | €4,184 | €5,193 | +€1,010 | +24.1% |
| Cash at bank and in hand | 54/58 | €117,066 | €136,286 | +€19,220 | +16.4% |
| Deferred charges and accrued income | 490/1 | €1,213 | €1,352 | +€139 | +11.4% |
| Total equity and liabilities | 10/49 | €514,772 | €527,579 | +€12,806 | +2.5% |
| Equity | 10/15 | €145,683 | €168,561 | +€22,878 | +15.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €127,133 | €150,011 | +€22,878 | +18.0% |
| Tax-exempt reserves | 132 | €14,740 | €14,740 | = | 0.0% |
| Distributable reserves | 133 | €112,393 | €135,271 | +€22,878 | +20.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €7,500 | €0 | -€7,500 | -100% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €0 | -€7,500 | -100% |
| Major repairs and maintenance | 162 | €7,500 | €0 | -€7,500 | -100% |
| Amounts payable | 17/49 | €361,589 | €359,017 | -€2,572 | -0.7% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,526 | €6,021 | -€4,505 | -42.8% |
| Trade debts | 44 | €5,358 | €3,953 | -€1,406 | -26.2% |
| Suppliers | 440/4 | €5,358 | €3,953 | -€1,406 | -26.2% |
| Taxes, remuneration and social security | 45 | €750 | €62 | -€688 | -91.7% |
| Taxes | 450/3 | €750 | €62 | -€688 | -91.7% |
| Other amounts payable | 47/48 | €4,418 | €2,007 | -€2,411 | -54.6% |
| Accrued charges and deferred income | 492/3 | €1,063 | €2,996 | +€1,933 | +182% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,778 | €60,662 | +€10,884 | +21.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,000 | -€7,500 | +€12,500 | +62.5% |
| Other operating charges | 640/8 | €3,389 | €3,608 | +€219 | +6.5% |
| Gross operating margin | 9900 | €105,173 | €99,505 | -€5,668 | -5.4% |
| Operating profit (loss) | 9901 | €72,006 | €42,735 | -€29,270 | -40.7% |
| Financial income | 75/76B | €443 | €688 | +€245 | +55.3% |
| Recurring financial income | 75 | €443 | €688 | +€245 | +55.3% |
| Financial charges | 65/66B | €2,938 | €2,330 | -€608 | -20.7% |
| Recurring financial charges | 65 | €2,938 | €2,330 | -€608 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €69,511 | €41,093 | -€28,418 | -40.9% |
| Income taxes | 67/77 | €23,327 | €15,027 | -€8,300 | -35.6% |
| Profit (loss) for the period | 9904 | €46,184 | €26,066 | -€20,118 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,184 | €26,066 | -€20,118 | -43.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.