BRYSKO CONSULT: 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.
What changed
BRYSKO CONSULT
NACE 68.310, Real estate agency activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,328
2024 · €37,032-€1,704
Equity
€873,449
2024 · €838,122+€35,328
Cash
€120,519
2024 · €158,820-€38,302
Balance sheet total
€980,888
2024 · €955,356+€25,533
Largest movements
Assets
- Receivables after one year +€50,000
new in 2025: €50,000
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€46,903
down €46,903 (-6.0%), from €780,217 to €733,314
of which Land and buildings: -€40,499
- Cash -€38,302
down €38,302 (-24.1%), from €158,820 to €120,519
mainly Receivables after one year (-€50,000) and Current investments (-€50,000)
- Financial fixed assets +€10,000
up €10,000 (+4000.0%), from €250 to €10,250
Equity and liabilities
- Reserves +€35,328
up €35,328 (+17.6%), from €200,516 to €235,844
of which Distributable reserves: +€38,273
Income statement
- Financial charges +€1,372
up €1,372 (+48.9%), from €2,808 to €4,181
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.
Result 2024
€37,032
Gross operating margin
-€75
Depreciation
+€765
Other operating charges
-€885
Financial income
+€747
Financial charges
-€1,372
Taxes
-€885
Result 2025
€35,328
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.
From operations
+€30,587
Investment
-€60,000
Financing
-€8,889
Cash 2024
€158,820
From operations (derived)
+€30,587
Net result for the year
+€35,328
Depreciation
+€46,903
Receivables after one year
-€50,000
Receivables within one year
+€702
Deferred charges and accrued income
-€1,440
Provisions
-€982
Trade debts
-€3,653
Tax, wage and social debts
-€763
Other debts
+€2,458
Accrued charges and deferred income
+€2,034
Investment (derived)
-€60,000
Investment in fixed assets (net)
-€10,000
Current investments
-€50,000
Financing
-€8,889
Current portion of long-term debt
-€8,889
Cash 2025
€120,519
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €955,356 | €980,888 | +€25,533 | +2.7% |
| Fixed assets | 21/28 | €780,467 | €743,564 | -€36,903 | -4.7% |
| Tangible fixed assets | 22/27 | €780,217 | €733,314 | -€46,903 | -6.0% |
| Land and buildings | 22 | €720,197 | €679,698 | -€40,499 | -5.6% |
| Plant, machinery and equipment | 23 | €2,242 | €1,601 | -€641 | -28.6% |
| Furniture and vehicles | 24 | €57,778 | €52,015 | -€5,763 | -10.0% |
| Financial fixed assets | 28 | €250 | €10,250 | +€10,000 | +4000.0% |
| Current assets | 29/58 | €174,889 | €237,325 | +€62,436 | +35.7% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €12,363 | €11,661 | -€702 | -5.7% |
| Trade receivables | 40 | €12,363 | €11,534 | -€828 | -6.7% |
| Other amounts receivable | 41 | €0 | €126 | +€126 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €158,820 | €120,519 | -€38,302 | -24.1% |
| Deferred charges and accrued income | 490/1 | €3,706 | €5,146 | +€1,440 | +38.9% |
| Total equity and liabilities | 10/49 | €955,356 | €980,888 | +€25,533 | +2.7% |
| Equity | 10/15 | €838,122 | €873,449 | +€35,328 | +4.2% |
| Contributions | 10/11 | €637,605 | €637,605 | = | 0.0% |
| Reserves | 13 | €200,516 | €235,844 | +€35,328 | +17.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €41,544 | €38,599 | -€2,945 | -7.1% |
| Distributable reserves | 133 | €158,972 | €197,245 | +€38,273 | +24.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €35,026 | €34,044 | -€982 | -2.8% |
| Deferred taxes | 168 | €35,026 | €34,044 | -€982 | -2.8% |
| Amounts payable | 17/49 | €82,208 | €73,395 | -€8,813 | -10.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €79,530 | €68,683 | -€10,847 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €8,889 | €0 | -€8,889 | -100.0% |
| Trade debts | 44 | €6,663 | €3,009 | -€3,653 | -54.8% |
| Suppliers | 440/4 | €6,663 | €3,009 | -€3,653 | -54.8% |
| Taxes, remuneration and social security | 45 | €13,945 | €13,181 | -€763 | -5.5% |
| Taxes | 450/3 | €13,945 | €13,181 | -€763 | -5.5% |
| Other amounts payable | 47/48 | €50,034 | €52,492 | +€2,458 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,678 | €4,712 | +€2,034 | +75.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,668 | €46,903 | -€765 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,119 | €10,004 | +€885 | +9.7% |
| Gross operating margin | 9900 | €118,141 | €118,067 | -€75 | -0.1% |
| Operating profit (loss) | 9901 | €61,354 | €61,160 | -€194 | -0.3% |
| Financial income | 75/76B | €0 | €747 | +€747 | +355809.5% |
| Recurring financial income | 75 | €0 | €747 | +€747 | +355809.5% |
| Financial charges | 65/66B | €2,808 | €4,181 | +€1,372 | +48.9% |
| Recurring financial charges | 65 | €2,808 | €4,181 | +€1,372 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €58,546 | €57,727 | -€819 | -1.4% |
| Transfer from deferred taxes | 780 | €982 | €982 | = | 0.0% |
| Income taxes | 67/77 | €22,496 | €23,381 | +€885 | +3.9% |
| Profit (loss) for the period | 9904 | €37,032 | €35,328 | -€1,704 | -4.6% |
| Transfer from tax-exempt reserves | 789 | €2,945 | €2,945 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,977 | €38,273 | -€1,704 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.