B.A.P. CONSULT: 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.P. CONSULT
Largest movements
- Cash +€14,600
up €14,600 (+2.5%), from €587,503 to €602,103
mainly Other debts (+€42,379) and Net result for the year (+€7,711)
- Receivables within one year -€7,419
down €7,419 (-49.0%), from €15,145 to €7,726
of which Other amounts receivable: -€9,495
- Other debts +€42,379
new in 2025: €42,379
- Reserves -€36,075
down €36,075 (-6.2%), from €582,016 to €545,941
of which Distributable reserves: -€36,075
- Gross operating margin +€1,418
up €1,418 (+29.7%), from €4,767 to €6,185
- Financial income +€1,366
up €1,366 (+29.0%), from €4,709 to €6,076
of which Financial income: +€1,103
- Taxes +€1,258
up €1,258 (+51.5%), from €2,441 to €3,698
- Other operating charges -€960
no longer reported in 2025 (was €960)
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 | €602,693 | €609,829 | +€7,136 | +1.2% |
| Current assets | 29/58 | €602,693 | €609,829 | +€7,136 | +1.2% |
| Amounts receivable within one year | 40/41 | €15,145 | €7,726 | -€7,419 | -49.0% |
| Trade receivables | 40 | €5,650 | €7,726 | +€2,076 | +36.8% |
| Other amounts receivable | 41 | €9,495 | - | -€9,495 | |
| Cash at bank and in hand | 54/58 | €587,503 | €602,103 | +€14,600 | +2.5% |
| Deferred charges and accrued income | 490/1 | €45 | - | -€45 | |
| Total equity and liabilities | 10/49 | €602,693 | €609,829 | +€7,136 | +1.2% |
| Equity | 10/15 | €600,566 | €564,491 | -€36,075 | -6.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €582,016 | €545,941 | -€36,075 | -6.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | - | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €580,161 | €544,086 | -€36,075 | -6.2% |
| Amounts payable | 17/49 | €2,127 | €45,338 | +€43,211 | +2,031% |
| Amounts payable within one year | 42/48 | €1,345 | €45,338 | +€43,994 | +3,272% |
| Trade debts | 44 | €705 | €56 | -€649 | -92.0% |
| Suppliers | 440/4 | €705 | €56 | -€649 | -92.0% |
| Taxes, remuneration and social security | 45 | €639 | €2,903 | +€2,264 | +354% |
| Taxes | 450/3 | €639 | €2,903 | +€2,264 | +354% |
| Other amounts payable | 47/48 | - | €42,379 | +€42,379 | |
| Accrued charges and deferred income | 492/3 | €783 | - | -€783 | |
| Other operating charges | 640/8 | €960 | - | -€960 | |
| Gross operating margin | 9900 | €4,767 | €6,185 | +€1,418 | +29.7% |
| Operating profit (loss) | 9901 | €3,807 | €6,185 | +€2,378 | +62.5% |
| Financial income | 75/76B | €4,709 | €6,076 | +€1,366 | +29.0% |
| Recurring financial income | 75 | €4,709 | €5,812 | +€1,103 | +23.4% |
| Non-recurring financial income | 76B | - | €264 | +€264 | |
| Financial charges | 65/66B | €845 | €851 | +€6 | +0.7% |
| Recurring financial charges | 65 | €845 | €851 | +€6 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €7,671 | €11,409 | +€3,738 | +48.7% |
| Income taxes | 67/77 | €2,441 | €3,698 | +€1,258 | +51.5% |
| Profit (loss) for the period | 9904 | €5,230 | €7,711 | +€2,481 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,230 | €7,711 | +€2,481 | +47.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.