B.O.A. 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.O.A. Consult
Largest movements
- Receivables within one year -€10,056
down €10,056 (-26.9%), from €37,345 to €27,288
of which Other amounts receivable: -€5,674
- Cash +€8,931
up €8,931 (+1,105%), from €808 to €9,739
mainly Receivables within one year (+€10,056) and Deferred charges and accrued income (+€5,088)
- Deferred charges and accrued income -€5,088
down €5,088 (-75.5%), from €6,743 to €1,655
- Tangible fixed assets -€4,715
down €4,715 (-6.8%), from €69,424 to €64,709
of which Land and buildings: -€2,379
- Reserves -€14,360
down €14,360 (-25.2%), from €57,043 to €42,684
of which Distributable reserves: -€14,360
- Other debts +€4,350
up €4,350 (+31.5%), from €13,801 to €18,151
- Tax, wage and social debts -€2,263
down €2,263 (-64.6%), from €3,502 to €1,239
- Trade debts +€1,162
up €1,162 (+26.1%), from €4,450 to €5,612
- Gross operating margin -€29,478
down €29,478, from €21,988 to -€7,490
- Taxes -€3,831
down €3,831, from €3,787 to -€44
- Depreciation -€1,137
down €1,137 (-19.4%), from €5,852 to €4,715
- Write-downs -€1,077
no longer reported in 2025 (was €1,077)
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 | €115,956 | €105,028 | -€10,928 | -9.4% |
| Fixed assets | 21/28 | €69,984 | €65,269 | -€4,715 | -6.7% |
| Tangible fixed assets | 22/27 | €69,424 | €64,709 | -€4,715 | -6.8% |
| Land and buildings | 22 | €64,600 | €62,221 | -€2,379 | -3.7% |
| Plant, machinery and equipment | 23 | €2,350 | €1,254 | -€1,095 | -46.6% |
| Furniture and vehicles | 24 | €2,474 | €1,234 | -€1,240 | -50.1% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €45,972 | €39,759 | -€6,214 | -13.5% |
| Stocks and contracts in progress | 3 | €1,077 | €1,077 | = | 0.0% |
| Stocks | 30/36 | €1,077 | €1,077 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,345 | €27,288 | -€10,056 | -26.9% |
| Trade receivables | 40 | €27,214 | €22,831 | -€4,383 | -16.1% |
| Other amounts receivable | 41 | €10,131 | €4,457 | -€5,674 | -56.0% |
| Cash at bank and in hand | 54/58 | €808 | €9,739 | +€8,931 | +1,105% |
| Deferred charges and accrued income | 490/1 | €6,743 | €1,655 | -€5,088 | -75.5% |
| Total equity and liabilities | 10/49 | €115,956 | €105,028 | -€10,928 | -9.4% |
| Equity | 10/15 | €75,635 | €61,276 | -€14,360 | -19.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,043 | €42,684 | -€14,360 | -25.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €55,184 | €40,825 | -€14,360 | -26.0% |
| Amounts payable | 17/49 | €40,321 | €43,752 | +€3,431 | +8.5% |
| Amounts payable after more than one year | 17 | €18,568 | €18,568 | = | 0.0% |
| Financial debts | 170/4 | €18,568 | €18,568 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,753 | €25,002 | +€3,249 | +14.9% |
| Trade debts | 44 | €4,450 | €5,612 | +€1,162 | +26.1% |
| Suppliers | 440/4 | €4,450 | €5,612 | +€1,162 | +26.1% |
| Taxes, remuneration and social security | 45 | €3,502 | €1,239 | -€2,263 | -64.6% |
| Taxes | 450/3 | €3,502 | €1,239 | -€2,263 | -64.6% |
| Other amounts payable | 47/48 | €13,801 | €18,151 | +€4,350 | +31.5% |
| Accrued charges and deferred income | 492/3 | - | €182 | +€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,852 | €4,715 | -€1,137 | -19.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,077 | - | -€1,077 | |
| Other operating charges | 640/8 | €2,003 | €1,953 | -€50 | -2.5% |
| Gross operating margin | 9900 | €21,988 | -€7,490 | -€29,478 | |
| Operating profit (loss) | 9901 | €13,057 | -€14,158 | -€27,214 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.1% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.1% |
| Financial charges | 65/66B | €151 | €246 | +€95 | +62.6% |
| Recurring financial charges | 65 | €151 | €246 | +€95 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €12,918 | -€14,403 | -€27,321 | |
| Income taxes | 67/77 | €3,787 | -€44 | -€3,831 | |
| Profit (loss) for the period | 9904 | €9,131 | -€14,360 | -€23,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,131 | -€14,360 | -€23,490 |
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 14 October 2026 via checked.be.