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
- Receivables within one year -€9,965
down €9,965 (-73.6%), from €13,533 to €3,568
of which Trade receivables: -€9,845
- Cash -€3,047
down €3,047 (-6.5%), from €47,095 to €44,048
mainly Other debts (-€15,290) and Investment in fixed assets (net) (-€2,789)
- Tangible fixed assets +€1,904
up €1,904 (+181%), from €1,050 to €2,954
- Other debts -€15,290
down €15,290 (-83.1%), from €18,403 to €3,113
- Reserves +€6,320
up €6,320 (+16.9%), from €37,460 to €43,780
- Tax, wage and social debts -€1,772
down €1,772 (-42.7%), from €4,150 to €2,379
- Gross operating margin -€45,343
down €45,343 (-79.4%), from €57,109 to €11,766
- Taxes -€4,310
down €4,310 (-50.7%), from €8,506 to €4,196
- Depreciation +€866
up €866 (+4,688%), from €18 to €885
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 | €79,937 | €69,287 | -€10,650 | -13.3% |
| Fixed assets | 21/28 | €1,050 | €2,954 | +€1,904 | +181% |
| Tangible fixed assets | 22/27 | €1,050 | €2,954 | +€1,904 | +181% |
| Furniture and vehicles | 24 | €1,050 | €2,954 | +€1,904 | +181% |
| Current assets | 29/58 | €78,887 | €66,333 | -€12,554 | -15.9% |
| Amounts receivable after more than one year | 29 | €17,500 | €17,676 | +€176 | +1.0% |
| Other amounts receivable | 291 | €17,500 | €17,676 | +€176 | +1.0% |
| Amounts receivable within one year | 40/41 | €13,533 | €3,568 | -€9,965 | -73.6% |
| Trade receivables | 40 | €13,413 | €3,568 | -€9,845 | -73.4% |
| Other amounts receivable | 41 | €120 | - | -€120 | |
| Cash at bank and in hand | 54/58 | €47,095 | €44,048 | -€3,047 | -6.5% |
| Deferred charges and accrued income | 490/1 | €760 | €1,041 | +€282 | +37.1% |
| Total equity and liabilities | 10/49 | €79,937 | €69,287 | -€10,650 | -13.3% |
| Equity | 10/15 | €56,278 | €62,608 | +€6,330 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,460 | €43,780 | +€6,320 | +16.9% |
| Distributable reserves | 133 | €37,460 | €43,780 | +€6,320 | +16.9% |
| Profit (loss) carried forward | 14 | €218 | €228 | +€10 | +4.6% |
| Amounts payable | 17/49 | €23,659 | €6,679 | -€16,980 | -71.8% |
| Amounts payable within one year | 42/48 | €23,659 | €6,679 | -€16,980 | -71.8% |
| Trade debts | 44 | €1,106 | €1,188 | +€82 | +7.4% |
| Suppliers | 440/4 | €1,106 | €1,188 | +€82 | +7.4% |
| Taxes, remuneration and social security | 45 | €4,150 | €2,379 | -€1,772 | -42.7% |
| Taxes | 450/3 | €4,150 | €2,379 | -€1,772 | -42.7% |
| Other amounts payable | 47/48 | €18,403 | €3,113 | -€15,290 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €885 | +€866 | +4,688% |
| Other operating charges | 640/8 | €490 | €715 | +€225 | +45.9% |
| Gross operating margin | 9900 | €57,109 | €11,766 | -€45,343 | -79.4% |
| Operating profit (loss) | 9901 | €56,600 | €10,166 | -€46,434 | -82.0% |
| Financial income | 75/76B | €237 | €513 | +€277 | +117% |
| Recurring financial income | 75 | €237 | €513 | +€277 | +117% |
| Financial charges | 65/66B | €123 | €153 | +€30 | +24.5% |
| Recurring financial charges | 65 | €123 | €153 | +€30 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €56,714 | €10,526 | -€46,188 | -81.4% |
| Income taxes | 67/77 | €8,506 | €4,196 | -€4,310 | -50.7% |
| Profit (loss) for the period | 9904 | €48,208 | €6,330 | -€41,878 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,208 | €6,330 | -€41,878 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.