B & A 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.
B & A Consulting
Largest movements
- Tangible fixed assets -€24,851
down €24,851 (-5.8%), from €431,241 to €406,390
- Profit (loss) carried forward -€24,939
down €24,939 (-4.2%), from -€599,683 to -€624,622
- Gross operating margin -€1,680
down €1,680 (-40.9%), from €4,106 to €2,425
- Other operating charges -€797
down €797 (-24.4%), from €3,266 to €2,469
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 | €432,127 | €407,407 | -€24,720 | -5.7% |
| Fixed assets | 21/28 | €431,241 | €406,390 | -€24,851 | -5.8% |
| Tangible fixed assets | 22/27 | €431,241 | €406,390 | -€24,851 | -5.8% |
| Land and buildings | 22 | €431,241 | €406,390 | -€24,851 | -5.8% |
| Current assets | 29/58 | €886 | €1,018 | +€131 | +14.8% |
| Cash at bank and in hand | 54/58 | €488 | €590 | +€103 | +21.1% |
| Deferred charges and accrued income | 490/1 | €399 | €427 | +€29 | +7.2% |
| Total equity and liabilities | 10/49 | €432,127 | €407,407 | -€24,720 | -5.7% |
| Equity | 10/15 | -€517,257 | -€542,196 | -€24,939 | -4.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,427 | €7,427 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,298 | €3,298 | = | 0.0% |
| Distributable reserves | 133 | €4,128 | €4,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€599,683 | -€624,622 | -€24,939 | -4.2% |
| Amounts payable | 17/49 | €949,383 | €949,603 | +€220 | 0.0% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €869,383 | €869,603 | +€220 | 0.0% |
| Trade debts | 44 | €91 | €122 | +€32 | +35.1% |
| Suppliers | 440/4 | €91 | €122 | +€32 | +35.1% |
| Other amounts payable | 47/48 | €869,293 | €869,480 | +€188 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,851 | €24,851 | = | 0.0% |
| Other operating charges | 640/8 | €3,266 | €2,469 | -€797 | -24.4% |
| Gross operating margin | 9900 | €4,106 | €2,425 | -€1,680 | -40.9% |
| Operating profit (loss) | 9901 | -€24,011 | -€24,894 | -€883 | -3.7% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -3.9% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,058 | -€24,939 | -€881 | -3.7% |
| Profit (loss) for the period | 9904 | -€24,058 | -€24,939 | -€881 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,058 | -€24,939 | -€881 | -3.7% |
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 16 October 2026 via checked.be.