Badie 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.
Badie Consulting
Largest movements
- Cash -€32,089
down €32,089 (-52.8%), from €60,766 to €28,677
mainly Contributions, distributions and other (-€111,060) and Investment in fixed assets (net) (-€1,259)
- Receivables within one year -€3,150
down €3,150 (-18.1%), from €17,438 to €14,287
of which Other amounts receivable: -€2,250
- Profit (loss) carried forward -€70,548
down €70,548 (-100%), from €70,548 to €0
- Other debts +€39,512
up €39,512 (+3,951%), from €1,000 to €40,512
- Reserves -€10,900
down €10,900 (-100%), from €10,900 to €0
- Tax, wage and social debts +€4,200
up €4,200 (+156%), from €2,700 to €6,900
- Trade debts +€1,575
up €1,575 (+3,839%), from €41 to €1,616
- Gross operating margin -€49,493
down €49,493 (-55.4%), from €89,382 to €39,889
- Taxes -€9,635
down €9,635 (-55.9%), from €17,243 to €7,608
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 | €87,708 | €51,588 | -€36,120 | -41.2% |
| Fixed assets | 21/28 | €8,007 | €7,236 | -€771 | -9.6% |
| Tangible fixed assets | 22/27 | €8,007 | €7,236 | -€771 | -9.6% |
| Land and buildings | 22 | €6,698 | €5,098 | -€1,600 | -23.9% |
| Plant, machinery and equipment | 23 | €1,234 | €974 | -€260 | -21.1% |
| Furniture and vehicles | 24 | €75 | €1,164 | +€1,089 | +1,460% |
| Current assets | 29/58 | €79,702 | €44,352 | -€35,349 | -44.4% |
| Amounts receivable within one year | 40/41 | €17,438 | €14,287 | -€3,150 | -18.1% |
| Trade receivables | 40 | €12,510 | €11,610 | -€900 | -7.2% |
| Other amounts receivable | 41 | €4,928 | €2,677 | -€2,250 | -45.7% |
| Cash at bank and in hand | 54/58 | €60,766 | €28,677 | -€32,089 | -52.8% |
| Deferred charges and accrued income | 490/1 | €1,499 | €1,388 | -€110 | -7.4% |
| Total equity and liabilities | 10/49 | €87,708 | €51,588 | -€36,120 | -41.2% |
| Equity | 10/15 | €83,948 | €2,500 | -€81,448 | -97.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,900 | €0 | -€10,900 | -100% |
| Distributable reserves | 133 | €10,900 | €0 | -€10,900 | -100% |
| Profit (loss) carried forward | 14 | €70,548 | €0 | -€70,548 | -100% |
| Amounts payable | 17/49 | €3,760 | €49,088 | +€45,328 | +1,205% |
| Amounts payable within one year | 42/48 | €3,760 | €49,088 | +€45,328 | +1,205% |
| Financial debts | 43 | €19 | €61 | +€41 | +212% |
| Credit institutions | 430/8 | €19 | €61 | +€41 | +212% |
| Trade debts | 44 | €41 | €1,616 | +€1,575 | +3,839% |
| Suppliers | 440/4 | €41 | €1,616 | +€1,575 | +3,839% |
| Taxes, remuneration and social security | 45 | €2,700 | €6,900 | +€4,200 | +156% |
| Taxes | 450/3 | €2,700 | €6,900 | +€4,200 | +156% |
| Other amounts payable | 47/48 | €1,000 | €40,512 | +€39,512 | +3,951% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,776 | €2,030 | +€254 | +14.3% |
| Other operating charges | 640/8 | €678 | €544 | -€134 | -19.8% |
| Gross operating margin | 9900 | €89,382 | €39,889 | -€49,493 | -55.4% |
| Operating profit (loss) | 9901 | €86,928 | €37,316 | -€49,613 | -57.1% |
| Financial income | 75/76B | €5 | €9 | +€4 | +73.0% |
| Recurring financial income | 75 | €5 | €9 | +€4 | +73.0% |
| Financial charges | 65/66B | €163 | €105 | -€58 | -35.4% |
| Recurring financial charges | 65 | €163 | €105 | -€58 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €86,771 | €37,219 | -€49,551 | -57.1% |
| Income taxes | 67/77 | €17,243 | €7,608 | -€9,635 | -55.9% |
| Profit (loss) for the period | 9904 | €69,528 | €29,612 | -€39,916 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,528 | €29,612 | -€39,916 | -57.4% |
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 20 October 2026 via checked.be.