BAFA CONSULTING: 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.
BAFA CONSULTING
Largest movements
- Tangible fixed assets -€43,241
down €43,241 (-11.8%), from €367,743 to €324,502
of which Leasing and similar rights: -€30,130
- Cash -€20,130
down €20,130 (-61.6%), from €32,699 to €12,569
mainly Net result for the year (-€59,497) and Provisions (-€8,288)
- Profit (loss) carried forward -€59,497
down €59,497 (-30.0%), from -€198,589 to -€258,086
- Other debts +€8,441
up €8,441 (+462.5%), from €1,825 to €10,266
- Provisions -€8,288
down €8,288 (-1.5%), from €550,000 to €541,712
- Debts after one year -€4,270
down €4,270 (-7.7%), from €55,337 to €51,068
- Gross operating margin -€66,819
down €66,819 (-67.5%), from €99,030 to €32,211
- Provisions -€8,288
new in 2025: -€8,288
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 | €422,736 | €359,653 | -€63,083 | -14.9% |
| Fixed assets | 21/28 | €367,743 | €324,502 | -€43,241 | -11.8% |
| Tangible fixed assets | 22/27 | €367,743 | €324,502 | -€43,241 | -11.8% |
| Furniture and vehicles | 24 | €38,674 | €25,563 | -€13,111 | -33.9% |
| Leasing and similar rights | 25 | €329,069 | €298,939 | -€30,130 | -9.2% |
| Current assets | 29/58 | €54,993 | €35,151 | -€19,842 | -36.1% |
| Amounts receivable within one year | 40/41 | €20,659 | €21,066 | +€408 | +2.0% |
| Trade receivables | 40 | €500 | €1,066 | +€566 | +113.3% |
| Other amounts receivable | 41 | €20,159 | €20,000 | -€159 | -0.8% |
| Cash at bank and in hand | 54/58 | €32,699 | €12,569 | -€20,130 | -61.6% |
| Deferred charges and accrued income | 490/1 | €1,635 | €1,515 | -€120 | -7.3% |
| Total equity and liabilities | 10/49 | €422,736 | €359,653 | -€63,083 | -14.9% |
| Equity | 10/15 | -€190,529 | -€250,026 | -€59,497 | -31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,589 | -€258,086 | -€59,497 | -30.0% |
| Provisions and deferred taxes | 16 | €550,000 | €541,712 | -€8,288 | -1.5% |
| Provisions for liabilities and charges | 160/5 | €550,000 | €541,712 | -€8,288 | -1.5% |
| Other liabilities and charges | 164/5 | €550,000 | €541,712 | -€8,288 | -1.5% |
| Amounts payable | 17/49 | €63,264 | €67,966 | +€4,702 | +7.4% |
| Amounts payable after more than one year | 17 | €55,337 | €51,068 | -€4,270 | -7.7% |
| Financial debts | 170/4 | €55,337 | €51,068 | -€4,270 | -7.7% |
| Amounts payable within one year | 42/48 | €7,553 | €16,513 | +€8,960 | +118.6% |
| Current portion of amounts payable after more than one year | 42 | €4,042 | €4,270 | +€228 | +5.6% |
| Trade debts | 44 | €1,492 | €1,805 | +€312 | +20.9% |
| Suppliers | 440/4 | €1,492 | €1,805 | +€312 | +20.9% |
| Taxes, remuneration and social security | 45 | €195 | €173 | -€22 | -11.3% |
| Taxes | 450/3 | €195 | €173 | -€22 | -11.3% |
| Other amounts payable | 47/48 | €1,825 | €10,266 | +€8,441 | +462.5% |
| Accrued charges and deferred income | 492/3 | €374 | €386 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,794 | €47,676 | -€117 | -0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€8,288 | -€8,288 | |
| Other operating charges | 640/8 | €3,483 | €3,505 | +€23 | +0.7% |
| Gross operating margin | 9900 | €99,030 | €32,211 | -€66,819 | -67.5% |
| Operating profit (loss) | 9901 | €47,754 | -€10,683 | -€58,437 | |
| Financial income | 75/76B | €58 | €130 | +€73 | +125.9% |
| Recurring financial income | 75 | €58 | €130 | +€73 | +125.9% |
| Financial charges | 65/66B | €48,917 | €48,719 | -€198 | -0.4% |
| Recurring financial charges | 65 | €48,917 | €48,719 | -€198 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,105 | -€59,272 | -€58,167 | -5262.3% |
| Income taxes | 67/77 | €259 | €225 | -€34 | -13.1% |
| Profit (loss) for the period | 9904 | -€1,364 | -€59,497 | -€58,133 | -4261.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,364 | -€59,497 | -€58,133 | -4261.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.