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
- Current investments -€54,000
down €54,000 (-100%), from €54,000 to €0
- Tangible fixed assets +€27,717
up €27,717 (+62.7%), from €44,184 to €71,901
of which Furniture and vehicles: +€22,745
- Receivables within one year +€10,391
up €10,391 (+74.6%), from €13,922 to €24,314
of which Other amounts receivable: +€5,228
- Cash +€7,448
up €7,448 (+4.6%), from €162,257 to €169,704
mainly Current investments (+€54,000) and Depreciation (+€23,965)
- Tax, wage and social debts -€3,217
down €3,217 (-95.3%), from €3,374 to €157
- Gross operating margin -€20,195
down €20,195 (-35.9%), from €56,328 to €36,133
- Financial income +€15,359
up €15,359 (+375%), from €4,094 to €19,454
- Depreciation +€6,790
up €6,790 (+39.5%), from €17,176 to €23,965
- Taxes -€5,318
down €5,318 (-46.7%), from €11,383 to €6,065
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 | €275,187 | €267,496 | -€7,691 | -2.8% |
| Fixed assets | 21/28 | €44,209 | €71,926 | +€27,717 | +62.7% |
| Tangible fixed assets | 22/27 | €44,184 | €71,901 | +€27,717 | +62.7% |
| Plant, machinery and equipment | 23 | €1,815 | €1,274 | -€541 | -29.8% |
| Furniture and vehicles | 24 | €37,850 | €60,596 | +€22,745 | +60.1% |
| Other tangible fixed assets | 26 | €4,518 | €10,032 | +€5,513 | +122% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €230,978 | €195,570 | -€35,408 | -15.3% |
| Amounts receivable within one year | 40/41 | €13,922 | €24,314 | +€10,391 | +74.6% |
| Trade receivables | 40 | €9,075 | €14,238 | +€5,163 | +56.9% |
| Other amounts receivable | 41 | €4,847 | €10,076 | +€5,228 | +108% |
| Current investments | 50/53 | €54,000 | €0 | -€54,000 | -100% |
| Cash at bank and in hand | 54/58 | €162,257 | €169,704 | +€7,448 | +4.6% |
| Deferred charges and accrued income | 490/1 | €799 | €1,552 | +€753 | +94.2% |
| Total equity and liabilities | 10/49 | €275,187 | €267,496 | -€7,691 | -2.8% |
| Equity | 10/15 | €253,012 | €250,323 | -€2,688 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €246,812 | €244,123 | -€2,688 | -1.1% |
| Distributable reserves | 133 | €246,812 | €244,123 | -€2,688 | -1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,176 | €17,173 | -€5,003 | -22.6% |
| Amounts payable within one year | 42/48 | €22,176 | €17,173 | -€5,003 | -22.6% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,569 | €1,778 | +€209 | +13.4% |
| Suppliers | 440/4 | €1,569 | €1,778 | +€209 | +13.4% |
| Taxes, remuneration and social security | 45 | €3,374 | €157 | -€3,217 | -95.3% |
| Taxes | 450/3 | €3,374 | €157 | -€3,217 | -95.3% |
| Other amounts payable | 47/48 | €17,233 | €15,237 | -€1,996 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,176 | €23,965 | +€6,790 | +39.5% |
| Other operating charges | 640/8 | €1,431 | €1,023 | -€408 | -28.5% |
| Gross operating margin | 9900 | €56,328 | €36,133 | -€20,195 | -35.9% |
| Operating profit (loss) | 9901 | €37,722 | €11,144 | -€26,577 | -70.5% |
| Financial income | 75/76B | €4,094 | €19,454 | +€15,359 | +375% |
| Recurring financial income | 75 | €4,094 | €19,454 | +€15,359 | +375% |
| Financial charges | 65/66B | €779 | €955 | +€176 | +22.6% |
| Recurring financial charges | 65 | €779 | €955 | +€176 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €41,037 | €29,643 | -€11,394 | -27.8% |
| Income taxes | 67/77 | €11,383 | €6,065 | -€5,318 | -46.7% |
| Profit (loss) for the period | 9904 | €29,654 | €23,578 | -€6,076 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,654 | €23,578 | -€6,076 | -20.5% |
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.