BAISY-THY MANAGEMENT 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.
BAISY-THY MANAGEMENT CONSULTING
Largest movements
- Cash -€1,004
down €1,004 (-68.1%), from €1,474 to €470
mainly Debts after one year (-€10,027) and Receivables within one year (-€881)
- Receivables within one year +€881
up €881 (+12.9%), from €6,814 to €7,695
of which Other amounts receivable: +€450
- Deferred charges and accrued income +€504
up €504 (+21.5%), from €2,341 to €2,845
- Tangible fixed assets -€257
down €257 (-10.7%), from €2,415 to €2,157
- Debts after one year -€10,027
down €10,027 (-11.1%), from €90,512 to €80,485
- Profit (loss) carried forward +€6,011
up €6,011 (+4.2%), from -€143,134 to -€137,122
- Tax, wage and social debts +€3,400
up €3,400 (+89.9%), from €3,782 to €7,182
- Trade debts +€739
new in 2025: €739
- Gross operating margin -€12,366
down €12,366 (-54.1%), from €22,841 to €10,475
- Taxes +€2,296
up €2,296 (+440%), from €521 to €2,817
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 | €13,044 | €13,168 | +€123 | +0.9% |
| Fixed assets | 21/28 | €2,415 | €2,157 | -€257 | -10.7% |
| Tangible fixed assets | 22/27 | €2,415 | €2,157 | -€257 | -10.7% |
| Furniture and vehicles | 24 | €2,415 | €2,157 | -€257 | -10.7% |
| Current assets | 29/58 | €10,629 | €11,010 | +€381 | +3.6% |
| Amounts receivable within one year | 40/41 | €6,814 | €7,695 | +€881 | +12.9% |
| Trade receivables | 40 | €6,759 | €7,190 | +€431 | +6.4% |
| Other amounts receivable | 41 | €55 | €505 | +€450 | +813% |
| Cash at bank and in hand | 54/58 | €1,474 | €470 | -€1,004 | -68.1% |
| Deferred charges and accrued income | 490/1 | €2,341 | €2,845 | +€504 | +21.5% |
| Total equity and liabilities | 10/49 | €13,044 | €13,168 | +€123 | +0.9% |
| Equity | 10/15 | -€81,250 | -€75,239 | +€6,011 | +7.4% |
| Contributions | 10/11 | €61,883 | €61,883 | = | 0.0% |
| Capital | 10 | €61,883 | €61,883 | = | 0.0% |
| Issued capital | 100 | €61,883 | €61,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,134 | -€137,122 | +€6,011 | +4.2% |
| Amounts payable | 17/49 | €94,294 | €88,406 | -€5,888 | -6.2% |
| Amounts payable after more than one year | 17 | €90,512 | €80,485 | -€10,027 | -11.1% |
| Financial debts | 170/4 | €90,512 | €80,485 | -€10,027 | -11.1% |
| Amounts payable within one year | 42/48 | €3,782 | €7,922 | +€4,140 | +109% |
| Trade debts | 44 | - | €739 | +€739 | |
| Suppliers | 440/4 | - | €739 | +€739 | |
| Taxes, remuneration and social security | 45 | €3,782 | €7,182 | +€3,400 | +89.9% |
| Taxes | 450/3 | €3,782 | €7,182 | +€3,400 | +89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €257 | +€98 | +61.1% |
| Other operating charges | 640/8 | €1,101 | €939 | -€162 | -14.8% |
| Gross operating margin | 9900 | €22,841 | €10,475 | -€12,366 | -54.1% |
| Operating profit (loss) | 9901 | €21,580 | €9,278 | -€12,302 | -57.0% |
| Financial income | 75/76B | €155 | €8 | -€146 | -94.6% |
| Recurring financial income | 75 | €155 | €8 | -€146 | -94.6% |
| Financial charges | 65/66B | €363 | €459 | +€96 | +26.3% |
| Recurring financial charges | 65 | €363 | €459 | +€96 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €21,372 | €8,828 | -€12,544 | -58.7% |
| Income taxes | 67/77 | €521 | €2,817 | +€2,296 | +440% |
| Profit (loss) for the period | 9904 | €20,851 | €6,011 | -€14,839 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,851 | €6,011 | -€14,839 | -71.2% |
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 22 October 2026 via checked.be.