BACOLOU 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.
BACOLOU Consulting
Largest movements
- Current investments +€21,339
up €21,339 (+18.5%), from €115,140 to €136,478
- Receivables within one year +€17,074
up €17,074 (+149%), from €11,488 to €28,562
of which Other amounts receivable: +€17,672
- Cash +€6,916
up €6,916 (+342%), from €2,023 to €8,939
mainly Net result for the year (+€39,916) and Tax, wage and social debts (+€9,570)
- Tangible fixed assets +€2,113
up €2,113 (+22.3%), from €9,492 to €11,606
- Reserves +€39,916
up €39,916 (+45.5%), from €87,716 to €127,632
- Tax, wage and social debts +€9,570
up €9,570 (+30.1%), from €31,826 to €41,396
of which Taxes: +€9,560
- Trade debts +€4,330
up €4,330 (+292%), from €1,483 to €5,813
- Debts after one year -€3,288
down €3,288 (-43.2%), from €7,611 to €4,323
- Gross operating margin -€29,767
down €29,767 (-37.4%), from €79,606 to €49,839
- Taxes -€10,229
down €10,229 (-45.7%), from €22,404 to €12,175
- Financial income +€6,602
up €6,602 (+3,312%), from €199 to €6,801
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 | €138,143 | €187,453 | +€49,309 | +35.7% |
| Fixed assets | 21/28 | €9,492 | €11,606 | +€2,113 | +22.3% |
| Tangible fixed assets | 22/27 | €9,492 | €11,606 | +€2,113 | +22.3% |
| Furniture and vehicles | 24 | €9,492 | €11,606 | +€2,113 | +22.3% |
| Current assets | 29/58 | €128,651 | €175,847 | +€47,196 | +36.7% |
| Amounts receivable within one year | 40/41 | €11,488 | €28,562 | +€17,074 | +149% |
| Trade receivables | 40 | €11,488 | €10,890 | -€598 | -5.2% |
| Other amounts receivable | 41 | €0 | €17,672 | +€17,672 | |
| Current investments | 50/53 | €115,140 | €136,478 | +€21,339 | +18.5% |
| Cash at bank and in hand | 54/58 | €2,023 | €8,939 | +€6,916 | +342% |
| Deferred charges and accrued income | 490/1 | - | €1,868 | +€1,868 | |
| Total equity and liabilities | 10/49 | €138,143 | €187,453 | +€49,309 | +35.7% |
| Equity | 10/15 | €92,716 | €132,632 | +€39,916 | +43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,716 | €127,632 | +€39,916 | +45.5% |
| Distributable reserves | 133 | €87,716 | €127,632 | +€39,916 | +45.5% |
| Amounts payable | 17/49 | €45,427 | €54,821 | +€9,393 | +20.7% |
| Amounts payable after more than one year | 17 | €7,611 | €4,323 | -€3,288 | -43.2% |
| Financial debts | 170/4 | €7,611 | €4,323 | -€3,288 | -43.2% |
| Amounts payable within one year | 42/48 | €37,816 | €50,498 | +€12,682 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,144 | €3,288 | +€144 | +4.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,483 | €5,813 | +€4,330 | +292% |
| Suppliers | 440/4 | €1,483 | €5,813 | +€4,330 | +292% |
| Taxes, remuneration and social security | 45 | €31,826 | €41,396 | +€9,570 | +30.1% |
| Taxes | 450/3 | €30,101 | €39,661 | +€9,560 | +31.8% |
| Remuneration and social security | 454/9 | €1,724 | €1,735 | +€11 | +0.6% |
| Other amounts payable | 47/48 | €1,363 | €0 | -€1,363 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,540 | +€540 | +18.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €79,606 | €49,839 | -€29,767 | -37.4% |
| Operating profit (loss) | 9901 | €76,219 | €45,899 | -€30,320 | -39.8% |
| Financial income | 75/76B | €199 | €6,801 | +€6,602 | +3,312% |
| Recurring financial income | 75 | €199 | €6,801 | +€6,602 | +3,312% |
| Financial charges | 65/66B | €680 | €609 | -€71 | -10.5% |
| Recurring financial charges | 65 | €680 | €609 | -€71 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €75,738 | €52,091 | -€23,647 | -31.2% |
| Income taxes | 67/77 | €22,404 | €12,175 | -€10,229 | -45.7% |
| Profit (loss) for the period | 9904 | €53,334 | €39,916 | -€13,418 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,334 | €39,916 | -€13,418 | -25.2% |
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.