B.A. CONSULT: what changed
Two fiscal 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.
B.A. CONSULT
Largest movements
- Cash +€128,279
up €128,279 (+73.7%), from €174,150 to €302,429
mainly Other debts (+€123,292) and Receivables within one year (+€93,587)
- Receivables within one year -€93,587
down €93,587 (-95.9%), from €97,635 to €4,048
of which Trade receivables: -€92,173
- Tangible fixed assets -€25,164
down €25,164 (-32.5%), from €77,413 to €52,249
of which Furniture and vehicles: -€20,396
- Deferred charges and accrued income -€9,000
down €9,000 (-15.0%), from €60,000 to €51,000
- Other debts +€123,292
up €123,292 (+211.6%), from €58,275 to €181,567
- Reserves -€109,530
down €109,530 (-47.7%), from €229,663 to €120,133
- Debts after one year -€16,476
down €16,476 (-27.9%), from €59,093 to €42,617
- Trade debts +€5,728
up €5,728 (+130.2%), from €4,399 to €10,127
- Gross operating margin -€62,735
down €62,735 (-34.2%), from €183,181 to €120,446
- Taxes -€13,286
down €13,286 (-50.4%), from €26,352 to €13,066
- Depreciation -€8,801
down €8,801 (-24.1%), from €36,503 to €27,702
- Staff costs -€3,492
down €3,492 (-6.6%), from €53,240 to €49,748
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,378 | €419,906 | +€528 | +0.1% |
| Fixed assets | 21/28 | €77,593 | €52,429 | -€25,164 | -32.4% |
| Tangible fixed assets | 22/27 | €77,413 | €52,249 | -€25,164 | -32.5% |
| Furniture and vehicles | 24 | €54,307 | €33,911 | -€20,396 | -37.6% |
| Other tangible fixed assets | 26 | €23,106 | €18,338 | -€4,768 | -20.6% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €341,785 | €367,477 | +€25,692 | +7.5% |
| Amounts receivable within one year | 40/41 | €97,635 | €4,048 | -€93,587 | -95.9% |
| Trade receivables | 40 | €96,221 | €4,048 | -€92,173 | -95.8% |
| Other amounts receivable | 41 | €1,414 | - | -€1,414 | |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €174,150 | €302,429 | +€128,279 | +73.7% |
| Deferred charges and accrued income | 490/1 | €60,000 | €51,000 | -€9,000 | -15.0% |
| Total equity and liabilities | 10/49 | €419,378 | €419,906 | +€528 | +0.1% |
| Equity | 10/15 | €248,263 | €138,733 | -€109,530 | -44.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €229,663 | €120,133 | -€109,530 | -47.7% |
| Distributable reserves | 133 | €229,663 | €120,133 | -€109,530 | -47.7% |
| Amounts payable | 17/49 | €171,115 | €281,173 | +€110,058 | +64.3% |
| Amounts payable after more than one year | 17 | €59,093 | €42,617 | -€16,476 | -27.9% |
| Financial debts | 170/4 | €59,093 | €42,617 | -€16,476 | -27.9% |
| Amounts payable within one year | 42/48 | €112,022 | €238,556 | +€126,534 | +113.0% |
| Current portion of amounts payable after more than one year | 42 | €16,180 | €16,476 | +€296 | +1.8% |
| Trade debts | 44 | €4,399 | €10,127 | +€5,728 | +130.2% |
| Suppliers | 440/4 | €4,399 | €10,127 | +€5,728 | +130.2% |
| Taxes, remuneration and social security | 45 | €33,168 | €30,386 | -€2,782 | -8.4% |
| Taxes | 450/3 | €8,291 | €22,433 | +€14,142 | +170.6% |
| Remuneration and social security | 454/9 | €24,877 | €7,953 | -€16,924 | -68.0% |
| Other amounts payable | 47/48 | €58,275 | €181,567 | +€123,292 | +211.6% |
| Non-recurring operating income | 76A | €904 | - | -€904 | |
| Remuneration, social security and pensions | 62 | €53,240 | €49,748 | -€3,492 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,503 | €27,702 | -€8,801 | -24.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Non-recurring operating charges | 66A | - | €771 | +€771 | |
| Gross operating margin | 9900 | €183,181 | €120,446 | -€62,735 | -34.2% |
| Operating profit (loss) | 9901 | €92,666 | €41,825 | -€50,841 | -54.9% |
| Financial income | 75/76B | €1,260 | €1,369 | +€109 | +8.7% |
| Recurring financial income | 75 | €1,260 | €1,369 | +€109 | +8.7% |
| Financial charges | 65/66B | €2,300 | €2,048 | -€252 | -11.0% |
| Recurring financial charges | 65 | €2,300 | €2,048 | -€252 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €91,626 | €41,146 | -€50,480 | -55.1% |
| Income taxes | 67/77 | €26,352 | €13,066 | -€13,286 | -50.4% |
| Profit (loss) for the period | 9904 | €65,274 | €28,080 | -€37,194 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,274 | €28,080 | -€37,194 | -57.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.