BACIAZ 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.
BACIAZ CONSULTING
Largest movements
- Cash +€11,159
up €11,159 (+93.2%), from €11,970 to €23,129
mainly Depreciation (+€18,500) and Net result for the year (+€10,652)
- Reserves +€10,652
up €10,652 (+1.6%), from €674,623 to €685,275
of which Distributable reserves: +€10,652
- Financial income -€55,472
no longer reported in 2025 (was €55,472)
- Taxes -€7,979
down €7,979 (-64.5%), from €12,371 to €4,392
- Gross operating margin -€5,817
down €5,817 (-13.8%), from €42,241 to €36,424
- Depreciation +€3,466
up €3,466 (+23.1%), from €15,033 to €18,500
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 | €695,393 | €710,100 | +€14,707 | +2.1% |
| Fixed assets | 21/28 | €27,290 | €30,237 | +€2,947 | +10.8% |
| Tangible fixed assets | 22/27 | €26,978 | €29,924 | +€2,947 | +10.9% |
| Plant, machinery and equipment | 23 | €24,327 | €28,746 | +€4,420 | +18.2% |
| Furniture and vehicles | 24 | €2,651 | €1,178 | -€1,473 | -55.6% |
| Financial fixed assets | 28 | €313 | €313 | = | 0.0% |
| Current assets | 29/58 | €668,103 | €679,863 | +€11,761 | +1.8% |
| Amounts receivable within one year | 40/41 | €7,636 | €8,237 | +€601 | +7.9% |
| Trade receivables | 40 | €6,752 | - | -€6,752 | |
| Other amounts receivable | 41 | €884 | €8,237 | +€7,354 | +832% |
| Current investments | 50/53 | €648,283 | €648,283 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,970 | €23,129 | +€11,159 | +93.2% |
| Deferred charges and accrued income | 490/1 | €214 | €214 | = | 0.0% |
| Total equity and liabilities | 10/49 | €695,393 | €710,100 | +€14,707 | +2.1% |
| Equity | 10/15 | €694,623 | €705,275 | +€10,652 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €674,623 | €685,275 | +€10,652 | +1.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €537 | €537 | = | 0.0% |
| Distributable reserves | 133 | €672,086 | €682,738 | +€10,652 | +1.6% |
| Amounts payable | 17/49 | €770 | €4,825 | +€4,055 | +527% |
| Amounts payable within one year | 42/48 | €770 | €4,825 | +€4,055 | +527% |
| Trade debts | 44 | €311 | €292 | -€19 | -6.1% |
| Suppliers | 440/4 | €311 | €292 | -€19 | -6.1% |
| Taxes, remuneration and social security | 45 | €443 | €4,371 | +€3,928 | +887% |
| Taxes | 450/3 | €443 | €4,371 | +€3,928 | +887% |
| Other amounts payable | 47/48 | €16 | €162 | +€146 | +904% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,033 | €18,500 | +€3,466 | +23.1% |
| Other operating charges | 640/8 | €758 | €520 | -€238 | -31.4% |
| Non-recurring operating charges | 66A | - | €1,509 | +€1,509 | |
| Gross operating margin | 9900 | €42,241 | €36,424 | -€5,817 | -13.8% |
| Operating profit (loss) | 9901 | €26,450 | €15,897 | -€10,553 | -39.9% |
| Financial income | 75/76B | €55,472 | - | -€55,472 | |
| Recurring financial income | 75 | €55,472 | - | -€55,472 | |
| Financial charges | 65/66B | €798 | €853 | +€54 | +6.8% |
| Recurring financial charges | 65 | €798 | €853 | +€54 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €81,124 | €15,044 | -€66,080 | -81.5% |
| Income taxes | 67/77 | €12,371 | €4,392 | -€7,979 | -64.5% |
| Profit (loss) for the period | 9904 | €68,753 | €10,652 | -€58,101 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,753 | €10,652 | -€58,101 | -84.5% |
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.