BAHRAM MANAGEMENT CONSULTING: what changed
BAHRAM MANAGEMENT CONSULTING
Largest movements
- Deferred charges and accrued income +€20,381
up €20,381 (+367%), from €5,558 to €25,939
- Receivables within one year +€15,998
up €15,998 (+467%), from €3,426 to €19,424
- Cash +€9,544
up €9,544 (+7,397%), from €129 to €9,673
mainly Advances received (+€20,361) and Trade debts (+€20,035)
- Financial fixed assets +€7,000
new in 2025: €7,000
- Advances received +€20,361
up €20,361 (+399%), from €5,106 to €25,467
- Trade debts +€20,035
up €20,035 (+422%), from €4,750 to €24,786
- Profit (loss) carried forward +€19,036
up €19,036, from -€17,148 to €1,887
- Tax, wage and social debts -€7,433
down €7,433 (-82.5%), from €9,006 to €1,573
of which Remuneration and social security: -€5,153
- Other debts +€924
up €924 (+21.0%), from €4,398 to €5,322
- Gross operating margin +€22,111
up €22,111, from -€3,030 to €19,080
- Financial charges -€810
down €810 (-94.5%), from €857 to €47
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,113 | €62,036 | +€52,923 | +581% |
| Fixed assets | 21/28 | - | €7,000 | +€7,000 | |
| Financial fixed assets | 28 | - | €7,000 | +€7,000 | |
| Current assets | 29/58 | €9,113 | €55,036 | +€45,923 | +504% |
| Amounts receivable within one year | 40/41 | €3,426 | €19,424 | +€15,998 | +467% |
| Other amounts receivable | 41 | €3,426 | €19,424 | +€15,998 | +467% |
| Cash at bank and in hand | 54/58 | €129 | €9,673 | +€9,544 | +7,397% |
| Deferred charges and accrued income | 490/1 | €5,558 | €25,939 | +€20,381 | +367% |
| Total equity and liabilities | 10/49 | €9,113 | €62,036 | +€52,923 | +581% |
| Equity | 10/15 | -€14,148 | €4,887 | +€19,036 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,148 | €1,887 | +€19,036 | |
| Amounts payable | 17/49 | €23,261 | €57,148 | +€33,887 | +146% |
| Amounts payable within one year | 42/48 | €23,261 | €57,148 | +€33,887 | +146% |
| Trade debts | 44 | €4,750 | €24,786 | +€20,035 | +422% |
| Suppliers | 440/4 | €4,750 | €24,786 | +€20,035 | +422% |
| Advances received on contracts in progress | 46 | €5,106 | €25,467 | +€20,361 | +399% |
| Taxes, remuneration and social security | 45 | €9,006 | €1,573 | -€7,433 | -82.5% |
| Taxes | 450/3 | €2,800 | €521 | -€2,280 | -81.4% |
| Remuneration and social security | 454/9 | €6,206 | €1,053 | -€5,153 | -83.0% |
| Other amounts payable | 47/48 | €4,398 | €5,322 | +€924 | +21.0% |
| Non-recurring operating income | 76A | €2 | - | -€2 | |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€3,030 | €19,080 | +€22,111 | |
| Operating profit (loss) | 9901 | -€3,031 | €19,080 | +€22,111 | |
| Financial income | 75/76B | €53 | €3 | -€51 | -95.3% |
| Recurring financial income | 75 | €53 | €3 | -€51 | -95.3% |
| Financial charges | 65/66B | €857 | €47 | -€810 | -94.5% |
| Recurring financial charges | 65 | €857 | €47 | -€810 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,835 | €19,036 | +€22,870 | |
| Profit (loss) for the period | 9904 | -€3,835 | €19,036 | +€22,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,835 | €19,036 | +€22,870 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.