BACB 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.
BACB Consult
Largest movements
- Current investments -€325,055
down €325,055 (-88.0%), from €369,381 to €44,326
- Financial fixed assets +€300,000
up €300,000 (+70.1%), from €428,074 to €728,074
- Cash +€62,086
up €62,086 (+166.2%), from €37,358 to €99,445
mainly Current investments (+€325,055) and Net result for the year (+€84,086)
- Profit (loss) carried forward +€135,817
new in 2025: €135,817
- Reserves -€51,731
down €51,731 (-9.3%), from €557,380 to €505,649
of which Non-distributable reserves: -€325,055
- Debts after one year -€50,288
down €50,288 (-33.8%), from €148,785 to €98,497
- Financial income +€13,505
up €13,505 (+13.5%), from €99,922 to €113,427
- Taxes -€9,850
down €9,850 (-53.9%), from €18,259 to €8,409
- Gross operating margin -€7,754
down €7,754 (-173.6%), from -€4,467 to -€12,221
- Financial charges -€2,197
down €2,197 (-20.9%), from €10,508 to €8,311
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 | €834,813 | €871,844 | +€37,032 | +4.4% |
| Fixed assets | 21/28 | €428,074 | €728,074 | +€300,000 | +70.1% |
| Financial fixed assets | 28 | €428,074 | €728,074 | +€300,000 | +70.1% |
| Current assets | 29/58 | €406,739 | €143,770 | -€262,968 | -64.7% |
| Current investments | 50/53 | €369,381 | €44,326 | -€325,055 | -88.0% |
| Cash at bank and in hand | 54/58 | €37,358 | €99,445 | +€62,086 | +166.2% |
| Total equity and liabilities | 10/49 | €834,813 | €871,844 | +€37,032 | +4.4% |
| Equity | 10/15 | €619,380 | €703,466 | +€84,086 | +13.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €557,380 | €505,649 | -€51,731 | -9.3% |
| Non-distributable reserves | 130/1 | €375,581 | €50,526 | -€325,055 | -86.5% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Own shares acquired | 1312 | €369,381 | €44,326 | -€325,055 | -88.0% |
| Distributable reserves | 133 | €181,800 | €455,123 | +€273,324 | +150.3% |
| Profit (loss) carried forward | 14 | - | €135,817 | +€135,817 | |
| Amounts payable | 17/49 | €215,432 | €168,378 | -€47,054 | -21.8% |
| Amounts payable after more than one year | 17 | €148,785 | €98,497 | -€50,288 | -33.8% |
| Financial debts | 170/4 | €148,785 | €98,497 | -€50,288 | -33.8% |
| Amounts payable within one year | 42/48 | €66,647 | €69,881 | +€3,234 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €48,001 | €50,288 | +€2,287 | +4.8% |
| Trade debts | 44 | €387 | €4,554 | +€4,167 | +1075.8% |
| Suppliers | 440/4 | €387 | €4,554 | +€4,167 | +1075.8% |
| Taxes, remuneration and social security | 45 | €18,259 | €15,039 | -€3,220 | -17.6% |
| Taxes | 450/3 | €18,259 | €15,039 | -€3,220 | -17.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,467 | -€12,221 | -€7,754 | -173.6% |
| Operating profit (loss) | 9901 | -€4,854 | -€12,621 | -€7,767 | -160.0% |
| Financial income | 75/76B | €99,922 | €113,427 | +€13,505 | +13.5% |
| Recurring financial income | 75 | €99,922 | €113,427 | +€13,505 | +13.5% |
| Financial charges | 65/66B | €10,508 | €8,311 | -€2,197 | -20.9% |
| Recurring financial charges | 65 | €10,508 | €8,311 | -€2,197 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €84,559 | €92,494 | +€7,935 | +9.4% |
| Income taxes | 67/77 | €18,259 | €8,409 | -€9,850 | -53.9% |
| Profit (loss) for the period | 9904 | €66,301 | €84,086 | +€17,785 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,301 | €84,086 | +€17,785 | +26.8% |
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 6 October 2026 via checked.be.