BAIL 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.
BAIL CONSULTING
Largest movements
- Cash +€65,052
up €65,052 (+175.0%), from €37,182 to €102,235
mainly Net result for the year (+€57,635) and Tax, wage and social debts (+€8,446)
- Profit (loss) carried forward +€56,835
up €56,835 (+213.1%), from €26,672 to €83,507
- Tax, wage and social debts +€8,446
up €8,446 (+41.5%), from €20,333 to €28,779
- Gross operating margin +€44,590
up €44,590 (+137.5%), from €32,427 to €77,017
- Taxes +€9,352
up €9,352 (+123.6%), from €7,567 to €16,919
- Other operating charges -€886
down €886 (-45.3%), from €1,954 to €1,068
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 | €49,506 | €115,292 | +€65,785 | +132.9% |
| Fixed assets | 21/28 | - | €768 | +€768 | |
| Tangible fixed assets | 22/27 | - | €768 | +€768 | |
| Furniture and vehicles | 24 | - | €768 | +€768 | |
| Current assets | 29/58 | €49,506 | €114,523 | +€65,017 | +131.3% |
| Amounts receivable within one year | 40/41 | €12,264 | €11,644 | -€619 | -5.1% |
| Trade receivables | 40 | €9,638 | €11,644 | +€2,006 | +20.8% |
| Other amounts receivable | 41 | €2,626 | - | -€2,626 | |
| Cash at bank and in hand | 54/58 | €37,182 | €102,235 | +€65,052 | +175.0% |
| Deferred charges and accrued income | 490/1 | €60 | €644 | +€584 | +973.4% |
| Total equity and liabilities | 10/49 | €49,506 | €115,292 | +€65,785 | +132.9% |
| Equity | 10/15 | €28,172 | €85,007 | +€56,835 | +201.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,672 | €83,507 | +€56,835 | +213.1% |
| Amounts payable | 17/49 | €21,334 | €30,284 | +€8,950 | +42.0% |
| Amounts payable within one year | 42/48 | €21,334 | €30,284 | +€8,950 | +42.0% |
| Trade debts | 44 | €441 | €751 | +€310 | +70.2% |
| Suppliers | 440/4 | €441 | €751 | +€310 | +70.2% |
| Taxes, remuneration and social security | 45 | €20,333 | €28,779 | +€8,446 | +41.5% |
| Taxes | 450/3 | €20,333 | €28,779 | +€8,446 | +41.5% |
| Other amounts payable | 47/48 | €560 | €754 | +€194 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €236 | +€236 | |
| Other operating charges | 640/8 | €1,954 | €1,068 | -€886 | -45.3% |
| Gross operating margin | 9900 | €32,427 | €77,017 | +€44,590 | +137.5% |
| Operating profit (loss) | 9901 | €30,472 | €75,713 | +€45,241 | +148.5% |
| Financial income | 75/76B | €80 | €106 | +€26 | +31.8% |
| Recurring financial income | 75 | €80 | €106 | +€26 | +31.8% |
| Financial charges | 65/66B | €1,450 | €1,265 | -€185 | -12.8% |
| Recurring financial charges | 65 | €1,450 | €1,265 | -€185 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €29,103 | €74,554 | +€45,451 | +156.2% |
| Income taxes | 67/77 | €7,567 | €16,919 | +€9,352 | +123.6% |
| Profit (loss) for the period | 9904 | €21,535 | €57,635 | +€36,100 | +167.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,535 | €57,635 | +€36,100 | +167.6% |
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 10 October 2026 via checked.be.