BAAM-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.
BAAM-CONSULTING
Largest movements
- Tangible fixed assets +€347,926
up €347,926 (+11,147%), from €3,121 to €351,048
of which Land and buildings: +€337,142
- Current investments -€89,814
down €89,814 (-99.8%), from €90,008 to €194
- Receivables within one year -€11,841
down €11,841 (-28.7%), from €41,278 to €29,437
of which Trade receivables: -€8,185
- Cash -€5,088
down €5,088 (-68.8%), from €7,399 to €2,312
mainly Investment in fixed assets (net) (-€391,130) and Trade debts (-€3,295)
- Other debts +€178,935
new in 2025: €178,935
- Profit (loss) carried forward +€70,036
up €70,036 (+81.3%), from €86,114 to €156,150
- Depreciation +€42,118
up €42,118 (+3,878%), from €1,086 to €43,204
- Gross operating margin -€2,681
down €2,681 (-2.0%), from €133,888 to €131,208
- Financial income +€1,399
up €1,399 (+4,386%), from €32 to €1,431
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 | €143,967 | €385,110 | +€241,143 | +167% |
| Fixed assets | 21/28 | €3,121 | €351,048 | +€347,926 | +11,147% |
| Tangible fixed assets | 22/27 | €3,121 | €351,048 | +€347,926 | +11,147% |
| Land and buildings | 22 | - | €337,142 | +€337,142 | |
| Furniture and vehicles | 24 | - | €11,871 | +€11,871 | |
| Other tangible fixed assets | 26 | €3,121 | €2,035 | -€1,086 | -34.8% |
| Current assets | 29/58 | €140,845 | €34,062 | -€106,783 | -75.8% |
| Amounts receivable within one year | 40/41 | €41,278 | €29,437 | -€11,841 | -28.7% |
| Trade receivables | 40 | €35,800 | €27,615 | -€8,185 | -22.9% |
| Other amounts receivable | 41 | €5,478 | €1,822 | -€3,656 | -66.7% |
| Current investments | 50/53 | €90,008 | €194 | -€89,814 | -99.8% |
| Cash at bank and in hand | 54/58 | €7,399 | €2,312 | -€5,088 | -68.8% |
| Deferred charges and accrued income | 490/1 | €2,159 | €2,119 | -€41 | -1.9% |
| Total equity and liabilities | 10/49 | €143,967 | €385,110 | +€241,143 | +167% |
| Equity | 10/15 | €106,574 | €176,610 | +€70,036 | +65.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,114 | €156,150 | +€70,036 | +81.3% |
| Amounts payable | 17/49 | €37,393 | €208,500 | +€171,107 | +458% |
| Amounts payable within one year | 42/48 | €35,093 | €208,500 | +€173,407 | +494% |
| Financial debts | 43 | €218 | €27 | -€190 | -87.4% |
| Credit institutions | 430/8 | €218 | €27 | -€190 | -87.4% |
| Trade debts | 44 | €5,502 | €2,208 | -€3,295 | -59.9% |
| Suppliers | 440/4 | €5,502 | €2,208 | -€3,295 | -59.9% |
| Taxes, remuneration and social security | 45 | €29,373 | €27,329 | -€2,043 | -7.0% |
| Taxes | 450/3 | €28,573 | €24,309 | -€4,263 | -14.9% |
| Remuneration and social security | 454/9 | €800 | €3,020 | +€2,220 | +278% |
| Other amounts payable | 47/48 | - | €178,935 | +€178,935 | |
| Accrued charges and deferred income | 492/3 | €2,300 | - | -€2,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,086 | €43,204 | +€42,118 | +3,878% |
| Other operating charges | 640/8 | €974 | €838 | -€135 | -13.9% |
| Gross operating margin | 9900 | €133,888 | €131,208 | -€2,681 | -2.0% |
| Operating profit (loss) | 9901 | €131,829 | €87,166 | -€44,663 | -33.9% |
| Financial income | 75/76B | €32 | €1,431 | +€1,399 | +4,386% |
| Recurring financial income | 75 | €32 | €1,431 | +€1,399 | +4,386% |
| Financial charges | 65/66B | €55 | €66 | +€11 | +20.2% |
| Recurring financial charges | 65 | €55 | €66 | +€11 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €131,806 | €88,531 | -€43,275 | -32.8% |
| Income taxes | 67/77 | €19,604 | €18,494 | -€1,109 | -5.7% |
| Profit (loss) for the period | 9904 | €112,202 | €70,036 | -€42,166 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112,202 | €70,036 | -€42,166 | -37.6% |
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 19 October 2026 via checked.be.