BA CONSULT: what changed
Two fiscal 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.
BA CONSULT
Largest movements
- Cash +€26,856
up €26,856 (+1448.9%), from €1,854 to €28,710
mainly Net result for the year (+€45,310) and Receivables within one year (+€24,918)
- Receivables within one year -€24,918
down €24,918 (-18.7%), from €133,501 to €108,583
of which Other amounts receivable: -€16,534
- Tangible fixed assets +€4,312
up €4,312 (+11.8%), from €36,468 to €40,780
of which Furniture and vehicles: +€3,363
- Tax, wage and social debts +€12,320
up €12,320 (+207.1%), from €5,948 to €18,269
- Profit (loss) carried forward -€6,690
down €6,690 (-12.9%), from €52,028 to €45,338
- Other debts +€4,519
up €4,519 (+6.3%), from €72,004 to €76,524
- Trade debts -€3,744
down €3,744 (-47.6%), from €7,863 to €4,119
- Gross operating margin +€33,777
up €33,777 (+73.0%), from €46,294 to €80,070
- Taxes +€9,023
up €9,023 (+94.1%), from €9,588 to €18,611
- Depreciation -€4,561
down €4,561 (-23.4%), from €19,503 to €14,942
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.
Cash bridge derived
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 | €172,963 | €178,779 | +€5,816 | +3.4% |
| Fixed assets | 21/28 | €36,468 | €40,780 | +€4,312 | +11.8% |
| Tangible fixed assets | 22/27 | €36,468 | €40,780 | +€4,312 | +11.8% |
| Plant, machinery and equipment | 23 | €5,709 | €7,681 | +€1,972 | +34.5% |
| Furniture and vehicles | 24 | €27,725 | €31,088 | +€3,363 | +12.1% |
| Other tangible fixed assets | 26 | €3,035 | €2,011 | -€1,023 | -33.7% |
| Current assets | 29/58 | €136,495 | €137,999 | +€1,504 | +1.1% |
| Amounts receivable within one year | 40/41 | €133,501 | €108,583 | -€24,918 | -18.7% |
| Trade receivables | 40 | €26,730 | €18,346 | -€8,384 | -31.4% |
| Other amounts receivable | 41 | €106,771 | €90,237 | -€16,534 | -15.5% |
| Cash at bank and in hand | 54/58 | €1,854 | €28,710 | +€26,856 | +1448.9% |
| Deferred charges and accrued income | 490/1 | €1,141 | €707 | -€434 | -38.0% |
| Total equity and liabilities | 10/49 | €172,963 | €178,779 | +€5,816 | +3.4% |
| Equity | 10/15 | €86,558 | €79,868 | -€6,690 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,930 | €15,930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,070 | €14,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,028 | €45,338 | -€6,690 | -12.9% |
| Amounts payable | 17/49 | €86,406 | €98,911 | +€12,506 | +14.5% |
| Amounts payable within one year | 42/48 | €86,406 | €98,911 | +€12,506 | +14.5% |
| Financial debts | 43 | €590 | €0 | -€590 | -100.0% |
| Credit institutions | 430/8 | €590 | - | -€590 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €7,863 | €4,119 | -€3,744 | -47.6% |
| Suppliers | 440/4 | €7,863 | €4,119 | -€3,744 | -47.6% |
| Taxes, remuneration and social security | 45 | €5,948 | €18,269 | +€12,320 | +207.1% |
| Taxes | 450/3 | €5,948 | €18,269 | +€12,320 | +207.1% |
| Other amounts payable | 47/48 | €72,004 | €76,524 | +€4,519 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,503 | €14,942 | -€4,561 | -23.4% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €46,294 | €80,070 | +€33,777 | +73.0% |
| Operating profit (loss) | 9901 | €26,118 | €64,434 | +€38,316 | +146.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €483 | €513 | +€30 | +6.1% |
| Recurring financial charges | 65 | €483 | €513 | +€30 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €25,634 | €63,921 | +€38,287 | +149.4% |
| Income taxes | 67/77 | €9,588 | €18,611 | +€9,023 | +94.1% |
| Profit (loss) for the period | 9904 | €16,046 | €45,310 | +€29,264 | +182.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,046 | €45,310 | +€29,264 | +182.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.