C. Branchereau Consulting: what changed
C. Branchereau Consulting
Largest movements
- Cash +€29,035
up €29,035 (+84.7%), from €34,261 to €63,296
mainly Other debts (+€48,349) and Net result for the year (+€16,297)
- Receivables within one year -€8,130
down €8,130 (-40.0%), from €20,321 to €12,191
of which Trade receivables: -€9,087
- Tangible fixed assets -€7,475
down €7,475 (-47.5%), from €15,745 to €8,270
of which Furniture and vehicles: -€8,915
- Other debts +€48,349
up €48,349 (+2,928%), from €1,651 to €50,000
- Profit (loss) carried forward -€43,703
down €43,703 (-75.2%), from €58,108 to €14,406
- Tax, wage and social debts +€6,807
up €6,807 (+76.8%), from €8,867 to €15,673
of which Taxes: +€4,107
- Trade debts +€1,622
up €1,622 (+1,594%), from €102 to €1,723
- Gross operating margin +€16,986
up €16,986 (+103%), from €16,415 to €33,401
- Taxes +€3,236
up €3,236 (+140%), from €2,315 to €5,550
- Depreciation +€898
up €898 (+9.3%), from €9,706 to €10,605
- Other operating charges -€810
down €810 (-57.5%), from €1,409 to €598
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 | €71,728 | €84,802 | +€13,074 | +18.2% |
| Fixed assets | 21/28 | €15,745 | €8,270 | -€7,475 | -47.5% |
| Tangible fixed assets | 22/27 | €15,745 | €8,270 | -€7,475 | -47.5% |
| Plant, machinery and equipment | 23 | €2,618 | €4,058 | +€1,440 | +55.0% |
| Furniture and vehicles | 24 | €13,127 | €4,212 | -€8,915 | -67.9% |
| Current assets | 29/58 | €55,983 | €76,532 | +€20,549 | +36.7% |
| Amounts receivable within one year | 40/41 | €20,321 | €12,191 | -€8,130 | -40.0% |
| Trade receivables | 40 | €20,049 | €10,963 | -€9,087 | -45.3% |
| Other amounts receivable | 41 | €272 | €1,228 | +€957 | +352% |
| Cash at bank and in hand | 54/58 | €34,261 | €63,296 | +€29,035 | +84.7% |
| Deferred charges and accrued income | 490/1 | €1,401 | €1,045 | -€356 | -25.4% |
| Total equity and liabilities | 10/49 | €71,728 | €84,802 | +€13,074 | +18.2% |
| Equity | 10/15 | €61,108 | €17,406 | -€43,703 | -71.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,108 | €14,406 | -€43,703 | -75.2% |
| Amounts payable | 17/49 | €10,620 | €67,396 | +€56,777 | +535% |
| Amounts payable within one year | 42/48 | €10,620 | €67,396 | +€56,777 | +535% |
| Trade debts | 44 | €102 | €1,723 | +€1,622 | +1,594% |
| Suppliers | 440/4 | €102 | €1,723 | +€1,622 | +1,594% |
| Taxes, remuneration and social security | 45 | €8,867 | €15,673 | +€6,807 | +76.8% |
| Taxes | 450/3 | €8,867 | €12,973 | +€4,107 | +46.3% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €1,651 | €50,000 | +€48,349 | +2,928% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,706 | €10,605 | +€898 | +9.3% |
| Other operating charges | 640/8 | €1,409 | €598 | -€810 | -57.5% |
| Gross operating margin | 9900 | €16,415 | €33,401 | +€16,986 | +103% |
| Operating profit (loss) | 9901 | €5,300 | €22,198 | +€16,898 | +319% |
| Financial charges | 65/66B | €132 | €350 | +€218 | +165% |
| Recurring financial charges | 65 | €132 | €350 | +€218 | +165% |
| Profit (loss) for the period before taxes | 9903 | €5,168 | €21,848 | +€16,680 | +323% |
| Income taxes | 67/77 | €2,315 | €5,550 | +€3,236 | +140% |
| Profit (loss) for the period | 9904 | €2,853 | €16,297 | +€13,444 | +471% |
| Profit (loss) for the period to be appropriated | 9905 | €2,853 | €16,297 | +€13,444 | +471% |
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 6 November 2026 via checked.be.