EBrouwers 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.
EBrouwers Consult
Largest movements
- Cash +€31,058
up €31,058 (+160%), from €19,384 to €50,442
mainly Net result for the year (+€98,268) and Receivables within one year (+€29,481)
- Receivables within one year -€29,481
down €29,481 (-54.0%), from €54,588 to €25,107
of which Trade receivables: -€26,025
- Current investments +€25,000
up €25,000 (+9.1%), from €275,000 to €300,000
- Tangible fixed assets -€7,714
down €7,714 (-22.5%), from €34,345 to €26,631
- Reserves +€29,713
up €29,713 (+8.7%), from €342,598 to €372,311
- Trade debts -€5,509
down €5,509 (-81.3%), from €6,774 to €1,265
- Tax, wage and social debts -€4,155
down €4,155 (-15.1%), from €27,604 to €23,449
- Gross operating margin -€5,796
down €5,796 (-3.9%), from €147,945 to €142,149
- Taxes -€3,629
down €3,629 (-8.2%), from €44,091 to €40,462
- Depreciation +€3,490
up €3,490 (+82.6%), from €4,224 to €7,714
- Financial income -€2,378
down €2,378 (-32.3%), from €7,360 to €4,981
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 | €383,476 | €403,736 | +€20,259 | +5.3% |
| Fixed assets | 21/28 | €34,345 | €26,631 | -€7,714 | -22.5% |
| Tangible fixed assets | 22/27 | €34,345 | €26,631 | -€7,714 | -22.5% |
| Furniture and vehicles | 24 | €34,345 | €26,631 | -€7,714 | -22.5% |
| Current assets | 29/58 | €349,131 | €377,104 | +€27,973 | +8.0% |
| Amounts receivable within one year | 40/41 | €54,588 | €25,107 | -€29,481 | -54.0% |
| Trade receivables | 40 | €50,273 | €24,248 | -€26,025 | -51.8% |
| Other amounts receivable | 41 | €4,315 | €859 | -€3,456 | -80.1% |
| Current investments | 50/53 | €275,000 | €300,000 | +€25,000 | +9.1% |
| Cash at bank and in hand | 54/58 | €19,384 | €50,442 | +€31,058 | +160% |
| Deferred charges and accrued income | 490/1 | €158 | €1,555 | +€1,397 | +882% |
| Total equity and liabilities | 10/49 | €383,476 | €403,736 | +€20,259 | +5.3% |
| Equity | 10/15 | €348,798 | €378,511 | +€29,713 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €342,598 | €372,311 | +€29,713 | +8.7% |
| Distributable reserves | 133 | €342,598 | €372,311 | +€29,713 | +8.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €34,679 | €25,225 | -€9,454 | -27.3% |
| Amounts payable within one year | 42/48 | €34,679 | €25,225 | -€9,454 | -27.3% |
| Trade debts | 44 | €6,774 | €1,265 | -€5,509 | -81.3% |
| Suppliers | 440/4 | €6,774 | €1,265 | -€5,509 | -81.3% |
| Taxes, remuneration and social security | 45 | €27,604 | €23,449 | -€4,155 | -15.1% |
| Taxes | 450/3 | €27,604 | €23,449 | -€4,155 | -15.1% |
| Other amounts payable | 47/48 | €301 | €511 | +€210 | +69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,224 | €7,714 | +€3,490 | +82.6% |
| Other operating charges | 640/8 | €693 | €525 | -€168 | -24.3% |
| Gross operating margin | 9900 | €147,945 | €142,149 | -€5,796 | -3.9% |
| Operating profit (loss) | 9901 | €143,028 | €133,911 | -€9,118 | -6.4% |
| Financial income | 75/76B | €7,360 | €4,981 | -€2,378 | -32.3% |
| Recurring financial income | 75 | €7,360 | €4,981 | -€2,378 | -32.3% |
| Financial charges | 65/66B | €184 | €162 | -€22 | -11.9% |
| Recurring financial charges | 65 | €184 | €162 | -€22 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €150,204 | €138,730 | -€11,474 | -7.6% |
| Income taxes | 67/77 | €44,091 | €40,462 | -€3,629 | -8.2% |
| Profit (loss) for the period | 9904 | €106,112 | €98,268 | -€7,845 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,112 | €98,268 | -€7,845 | -7.4% |
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 17 October 2026 via checked.be.