de la Brassinne Consulting: 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.
de la Brassinne Consulting
Largest movements
- Cash +€87,537
up €87,537 (+103%), from €85,313 to €172,851
mainly Net result for the year (+€99,745) and Depreciation (+€9,991)
- Receivables within one year +€29,698
up €29,698 (+129%), from €23,095 to €52,793
of which Trade receivables: +€27,196
- Tangible fixed assets -€9,991
down €9,991 (-23.3%), from €42,797 to €32,806
of which Furniture and vehicles: -€9,795
- Reserves +€98,912
up €98,912 (+77.4%), from €127,830 to €226,742
- Other debts +€5,896
up €5,896 (+234%), from €2,521 to €8,417
- Trade debts +€3,083
up €3,083 (+150%), from €2,049 to €5,132
- Gross operating margin +€15,199
up €15,199 (+12.3%), from €123,494 to €138,693
- Taxes +€4,698
up €4,698 (+20.6%), from €22,812 to €27,510
- Other operating charges -€4,243
down €4,243 (-76.6%), from €5,542 to €1,299
- Depreciation +€1,852
up €1,852 (+22.8%), from €8,139 to €9,991
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.
Derived cash bridge
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 | €152,073 | €261,123 | +€109,050 | +71.7% |
| Fixed assets | 21/28 | €42,797 | €32,806 | -€9,991 | -23.3% |
| Tangible fixed assets | 22/27 | €42,797 | €32,806 | -€9,991 | -23.3% |
| Plant, machinery and equipment | 23 | €1,783 | €1,587 | -€196 | -11.0% |
| Furniture and vehicles | 24 | €41,014 | €31,219 | -€9,795 | -23.9% |
| Current assets | 29/58 | €109,276 | €228,318 | +€119,041 | +109% |
| Amounts receivable within one year | 40/41 | €23,095 | €52,793 | +€29,698 | +129% |
| Trade receivables | 40 | €21,905 | €49,101 | +€27,196 | +124% |
| Other amounts receivable | 41 | €1,190 | €3,692 | +€2,503 | +210% |
| Cash at bank and in hand | 54/58 | €85,313 | €172,851 | +€87,537 | +103% |
| Deferred charges and accrued income | 490/1 | €868 | €2,675 | +€1,806 | +208% |
| Total equity and liabilities | 10/49 | €152,073 | €261,123 | +€109,050 | +71.7% |
| Equity | 10/15 | €132,830 | €231,742 | +€98,912 | +74.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €127,830 | €226,742 | +€98,912 | +77.4% |
| Distributable reserves | 133 | €127,830 | €226,742 | +€98,912 | +77.4% |
| Amounts payable | 17/49 | €19,243 | €29,381 | +€10,138 | +52.7% |
| Amounts payable within one year | 42/48 | €19,243 | €29,381 | +€10,138 | +52.7% |
| Trade debts | 44 | €2,049 | €5,132 | +€3,083 | +150% |
| Suppliers | 440/4 | €2,049 | €5,132 | +€3,083 | +150% |
| Taxes, remuneration and social security | 45 | €14,673 | €15,832 | +€1,159 | +7.9% |
| Taxes | 450/3 | €10,873 | €12,764 | +€1,891 | +17.4% |
| Remuneration and social security | 454/9 | €3,800 | €3,068 | -€732 | -19.3% |
| Other amounts payable | 47/48 | €2,521 | €8,417 | +€5,896 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,139 | €9,991 | +€1,852 | +22.8% |
| Other operating charges | 640/8 | €5,542 | €1,299 | -€4,243 | -76.6% |
| Gross operating margin | 9900 | €123,494 | €138,693 | +€15,199 | +12.3% |
| Operating profit (loss) | 9901 | €109,813 | €127,403 | +€17,590 | +16.0% |
| Financial income | 75/76B | €116 | - | -€116 | |
| Recurring financial income | 75 | €116 | - | -€116 | |
| Financial charges | 65/66B | €256 | €148 | -€108 | -42.3% |
| Recurring financial charges | 65 | €256 | €148 | -€108 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €109,672 | €127,255 | +€17,583 | +16.0% |
| Income taxes | 67/77 | €22,812 | €27,510 | +€4,698 | +20.6% |
| Profit (loss) for the period | 9904 | €86,861 | €99,745 | +€12,885 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,861 | €99,745 | +€12,885 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.