BADRO 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.
BADRO CONSULTING
Largest movements
- Cash +€95,820
up €95,820 (+47.3%), from €202,423 to €298,243
mainly Net result for the year (+€90,034) and Depreciation (+€8,004)
- Tangible fixed assets -€8,004
down €8,004 (-9.1%), from €88,409 to €80,406
of which Land and buildings: -€5,889
- Reserves +€90,034
up €90,034 (+36.5%), from €246,578 to €336,612
- Debts after one year -€7,312
down €7,312 (-20.0%), from €36,521 to €29,209
- Tax, wage and social debts +€4,972
up €4,972 (+303%), from €1,642 to €6,614
- Gross operating margin +€33,004
up €33,004 (+31.3%), from €105,382 to €138,385
- Taxes +€10,522
up €10,522 (+40.3%), from €26,092 to €36,614
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 | €308,499 | €400,821 | +€92,323 | +29.9% |
| Fixed assets | 21/28 | €88,409 | €80,406 | -€8,004 | -9.1% |
| Tangible fixed assets | 22/27 | €88,409 | €80,406 | -€8,004 | -9.1% |
| Land and buildings | 22 | €82,827 | €76,938 | -€5,889 | -7.1% |
| Plant, machinery and equipment | 23 | €4,091 | €3,468 | -€623 | -15.2% |
| Furniture and vehicles | 24 | €1,492 | - | -€1,492 | |
| Current assets | 29/58 | €220,089 | €320,416 | +€100,326 | +45.6% |
| Amounts receivable within one year | 40/41 | €17,666 | €20,581 | +€2,915 | +16.5% |
| Trade receivables | 40 | €17,167 | €20,004 | +€2,838 | +16.5% |
| Other amounts receivable | 41 | €500 | €577 | +€78 | +15.5% |
| Cash at bank and in hand | 54/58 | €202,423 | €298,243 | +€95,820 | +47.3% |
| Deferred charges and accrued income | 490/1 | - | €1,592 | +€1,592 | |
| Total equity and liabilities | 10/49 | €308,499 | €400,821 | +€92,323 | +29.9% |
| Equity | 10/15 | €252,778 | €342,812 | +€90,034 | +35.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €246,578 | €336,612 | +€90,034 | +36.5% |
| Distributable reserves | 133 | €246,578 | €336,612 | +€90,034 | +36.5% |
| Amounts payable | 17/49 | €55,720 | €58,009 | +€2,289 | +4.1% |
| Amounts payable after more than one year | 17 | €36,521 | €29,209 | -€7,312 | -20.0% |
| Financial debts | 170/4 | €36,521 | €29,209 | -€7,312 | -20.0% |
| Amounts payable within one year | 42/48 | €19,199 | €27,578 | +€8,379 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €7,254 | €7,312 | +€58 | +0.8% |
| Trade debts | 44 | €1,885 | €1,611 | -€274 | -14.6% |
| Suppliers | 440/4 | €1,885 | €1,611 | -€274 | -14.6% |
| Taxes, remuneration and social security | 45 | €1,642 | €6,614 | +€4,972 | +303% |
| Taxes | 450/3 | €1,642 | €6,614 | +€4,972 | +303% |
| Other amounts payable | 47/48 | €8,418 | €12,041 | +€3,623 | +43.0% |
| Accrued charges and deferred income | 492/3 | - | €1,222 | +€1,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,378 | €8,004 | -€374 | -4.5% |
| Other operating charges | 640/8 | €898 | €1,349 | +€452 | +50.3% |
| Gross operating margin | 9900 | €105,382 | €138,385 | +€33,004 | +31.3% |
| Operating profit (loss) | 9901 | €96,106 | €129,032 | +€32,926 | +34.3% |
| Financial income | 75/76B | €48 | €2 | -€45 | -95.1% |
| Recurring financial income | 75 | €48 | €2 | -€45 | -95.1% |
| Financial charges | 65/66B | €2,884 | €2,386 | -€498 | -17.3% |
| Recurring financial charges | 65 | €2,884 | €2,386 | -€498 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €93,269 | €126,648 | +€33,379 | +35.8% |
| Income taxes | 67/77 | €26,092 | €36,614 | +€10,522 | +40.3% |
| Profit (loss) for the period | 9904 | €67,177 | €90,034 | +€22,857 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,177 | €90,034 | +€22,857 | +34.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.