B.A. CONSULTANT: 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.
B.A. CONSULTANT
Largest movements
- Cash -€26,239
down €26,239 (-94.8%), from €27,676 to €1,437
mainly Investment in fixed assets (net) (-€21,856) and Net result for the year (-€15,513)
- Tangible fixed assets +€14,950
new in 2025: €14,950
- Receivables within one year -€4,205
down €4,205 (-67.4%), from €6,241 to €2,036
of which Trade receivables: -€3,932
- Profit (loss) carried forward -€15,513
down €15,513 (-49.7%), from -€31,193 to -€46,706
- Other debts +€1,525
up €1,525 (+2.5%), from €60,966 to €62,491
- Trade debts -€920
down €920 (-42.8%), from €2,148 to €1,228
- Gross operating margin +€18,358
up €18,358 (+70.4%), from -€26,085 to -€7,727
- Depreciation +€6,906
new in 2025: €6,906
- Other operating charges -€4,266
down €4,266 (-86.3%), from €4,946 to €680
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 | €35,281 | €20,139 | -€15,142 | -42.9% |
| Fixed assets | 21/28 | - | €14,950 | +€14,950 | |
| Tangible fixed assets | 22/27 | - | €14,950 | +€14,950 | |
| Furniture and vehicles | 24 | - | €14,950 | +€14,950 | |
| Current assets | 29/58 | €35,281 | €5,189 | -€30,091 | -85.3% |
| Amounts receivable within one year | 40/41 | €6,241 | €2,036 | -€4,205 | -67.4% |
| Trade receivables | 40 | €3,932 | - | -€3,932 | |
| Other amounts receivable | 41 | €2,310 | €2,036 | -€273 | -11.8% |
| Cash at bank and in hand | 54/58 | €27,676 | €1,437 | -€26,239 | -94.8% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,716 | +€352 | +25.9% |
| Total equity and liabilities | 10/49 | €35,281 | €20,139 | -€15,142 | -42.9% |
| Equity | 10/15 | -€28,193 | -€43,706 | -€15,513 | -55.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,193 | -€46,706 | -€15,513 | -49.7% |
| Amounts payable | 17/49 | €63,473 | €63,845 | +€371 | +0.6% |
| Amounts payable within one year | 42/48 | €63,473 | €63,845 | +€371 | +0.6% |
| Trade debts | 44 | €2,148 | €1,228 | -€920 | -42.8% |
| Suppliers | 440/4 | €2,148 | €1,228 | -€920 | -42.8% |
| Taxes, remuneration and social security | 45 | €359 | €126 | -€233 | -64.9% |
| Taxes | 450/3 | €359 | €126 | -€233 | -64.9% |
| Other amounts payable | 47/48 | €60,966 | €62,491 | +€1,525 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,906 | +€6,906 | |
| Other operating charges | 640/8 | €4,946 | €680 | -€4,266 | -86.3% |
| Gross operating margin | 9900 | -€26,085 | -€7,727 | +€18,358 | +70.4% |
| Operating profit (loss) | 9901 | -€31,031 | -€15,313 | +€15,717 | +50.7% |
| Financial charges | 65/66B | €56 | €73 | +€17 | +30.7% |
| Recurring financial charges | 65 | €56 | €73 | +€17 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,087 | -€15,387 | +€15,700 | +50.5% |
| Income taxes | 67/77 | €106 | €126 | +€20 | +18.9% |
| Profit (loss) for the period | 9904 | -€31,193 | -€15,513 | +€15,680 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,193 | -€15,513 | +€15,680 | +50.3% |
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 19 October 2026 via checked.be.