BA 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.
BA Consulting
Largest movements
- Tangible fixed assets +€430,700
up €430,700 (+744%), from €57,883 to €488,583
of which Land and buildings: +€485,748
- Cash -€23,317
down €23,317 (-94.4%), from €24,698 to €1,380
mainly Investment in fixed assets (net) (-€469,831) and Trade debts (-€5,884)
- Receivables within one year -€19,176
down €19,176 (-56.6%), from €33,890 to €14,714
of which Other amounts receivable: -€23,000
- Debts after one year +€309,256
up €309,256 (+1,997%), from €15,484 to €324,740
- Current portion of long-term debt +€37,079
up €37,079 (+337%), from €10,995 to €48,074
- Tax, wage and social debts +€16,649
up €16,649 (+52.7%), from €31,562 to €48,210
- Other debts +€13,693
up €13,693 (+209%), from €6,565 to €20,257
- Reserves +€13,379
up €13,379 (+30.2%), from €44,359 to €57,738
- Gross operating margin +€36,160
up €36,160 (+63.8%), from €56,675 to €92,834
- Depreciation +€29,138
up €29,138 (+292%), from €9,993 to €39,131
- Financial charges +€7,810
up €7,810 (+442%), from €1,767 to €9,577
- Taxes -€3,422
down €3,422 (-27.7%), from €12,362 to €8,939
- Other operating charges -€3,133
down €3,133 (-43.8%), from €7,156 to €4,023
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 | €120,506 | €504,677 | +€384,172 | +319% |
| Fixed assets | 21/28 | €57,883 | €488,583 | +€430,700 | +744% |
| Tangible fixed assets | 22/27 | €57,883 | €488,583 | +€430,700 | +744% |
| Land and buildings | 22 | - | €485,748 | +€485,748 | |
| Furniture and vehicles | 24 | €57,883 | €2,836 | -€55,047 | -95.1% |
| Current assets | 29/58 | €62,623 | €16,094 | -€46,529 | -74.3% |
| Amounts receivable within one year | 40/41 | €33,890 | €14,714 | -€19,176 | -56.6% |
| Trade receivables | 40 | €10,890 | €14,714 | +€3,824 | +35.1% |
| Other amounts receivable | 41 | €23,000 | - | -€23,000 | |
| Cash at bank and in hand | 54/58 | €24,698 | €1,380 | -€23,317 | -94.4% |
| Deferred charges and accrued income | 490/1 | €4,035 | - | -€4,035 | |
| Total equity and liabilities | 10/49 | €120,506 | €504,677 | +€384,172 | +319% |
| Equity | 10/15 | €49,359 | €62,738 | +€13,379 | +27.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,359 | €57,738 | +€13,379 | +30.2% |
| Distributable reserves | 133 | €44,359 | €57,738 | +€13,379 | +30.2% |
| Amounts payable | 17/49 | €71,147 | €441,939 | +€370,792 | +521% |
| Amounts payable after more than one year | 17 | €15,484 | €324,740 | +€309,256 | +1,997% |
| Financial debts | 170/4 | €15,484 | €324,740 | +€309,256 | +1,997% |
| Amounts payable within one year | 42/48 | €55,663 | €117,200 | +€61,536 | +111% |
| Current portion of amounts payable after more than one year | 42 | €10,995 | €48,074 | +€37,079 | +337% |
| Trade debts | 44 | €6,542 | €658 | -€5,884 | -89.9% |
| Suppliers | 440/4 | €6,542 | €658 | -€5,884 | -89.9% |
| Taxes, remuneration and social security | 45 | €31,562 | €48,210 | +€16,649 | +52.7% |
| Taxes | 450/3 | €31,562 | €48,210 | +€16,649 | +52.7% |
| Other amounts payable | 47/48 | €6,565 | €20,257 | +€13,693 | +209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,993 | €39,131 | +€29,138 | +292% |
| Other operating charges | 640/8 | €7,156 | €4,023 | -€3,133 | -43.8% |
| Non-recurring operating charges | 66A | €7,113 | €17,785 | +€10,672 | +150% |
| Gross operating margin | 9900 | €56,675 | €92,834 | +€36,160 | +63.8% |
| Operating profit (loss) | 9901 | €32,413 | €31,896 | -€518 | -1.6% |
| Financial charges | 65/66B | €1,767 | €9,577 | +€7,810 | +442% |
| Recurring financial charges | 65 | €1,767 | €9,577 | +€7,810 | +442% |
| Profit (loss) for the period before taxes | 9903 | €30,646 | €22,319 | -€8,327 | -27.2% |
| Income taxes | 67/77 | €12,362 | €8,939 | -€3,422 | -27.7% |
| Profit (loss) for the period | 9904 | €18,284 | €13,379 | -€4,905 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,284 | €13,379 | -€4,905 | -26.8% |
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 15 October 2026 via checked.be.