BALLESTRA CONSULTING: what changed
BALLESTRA CONSULTING
Largest movements
- Receivables within one year +€29,439
up €29,439 (+196%), from €14,982 to €44,420
of which Trade receivables: +€20,530
- Cash -€21,358
down €21,358 (-87.8%), from €24,337 to €2,979
mainly Contributions, distributions and other (-€100,378) and Receivables within one year (-€29,439)
- Tangible fixed assets +€4,049
up €4,049 (+86.1%), from €4,705 to €8,754
- Tax, wage and social debts +€35,201
up €35,201 (+26,449%), from €133 to €35,334
- Profit (loss) carried forward -€35,196
down €35,196 (-100%), from €35,196 to €0
- Accrued charges and deferred income +€14,000
new in 2025: €14,000
- Other debts -€7,246
down €7,246 (-100%), from €7,246 to €0
- Current portion of long-term debt +€6,728
new in 2025: €6,728
- Gross operating margin +€27,485
up €27,485 (+42.2%), from €65,189 to €92,674
- Taxes +€7,518
up €7,518 (+41.5%), from €18,100 to €25,618
- Financial income +€2,876
new in 2025: €2,876
- Other operating charges +€985
up €985 (+178%), from €553 to €1,537
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 | €44,024 | €56,219 | +€12,195 | +27.7% |
| Fixed assets | 21/28 | €4,705 | €8,754 | +€4,049 | +86.1% |
| Tangible fixed assets | 22/27 | €4,705 | €8,754 | +€4,049 | +86.1% |
| Furniture and vehicles | 24 | €4,705 | €8,754 | +€4,049 | +86.1% |
| Current assets | 29/58 | €39,319 | €47,465 | +€8,146 | +20.7% |
| Amounts receivable within one year | 40/41 | €14,982 | €44,420 | +€29,439 | +196% |
| Trade receivables | 40 | €10,926 | €31,456 | +€20,530 | +188% |
| Other amounts receivable | 41 | €4,056 | €12,965 | +€8,909 | +220% |
| Cash at bank and in hand | 54/58 | €24,337 | €2,979 | -€21,358 | -87.8% |
| Deferred charges and accrued income | 490/1 | - | €66 | +€66 | |
| Total equity and liabilities | 10/49 | €44,024 | €56,219 | +€12,195 | +27.7% |
| Equity | 10/15 | €35,216 | €20 | -€35,196 | -99.9% |
| Contributions | 10/11 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,196 | €0 | -€35,196 | -100% |
| Amounts payable | 17/49 | €8,808 | €56,199 | +€47,391 | +538% |
| Amounts payable within one year | 42/48 | €8,808 | €42,199 | +€33,391 | +379% |
| Current portion of amounts payable after more than one year | 42 | - | €6,728 | +€6,728 | |
| Trade debts | 44 | €1,429 | €137 | -€1,292 | -90.4% |
| Suppliers | 440/4 | €1,429 | €137 | -€1,292 | -90.4% |
| Taxes, remuneration and social security | 45 | €133 | €35,334 | +€35,201 | +26,449% |
| Taxes | 450/3 | €133 | €35,334 | +€35,201 | +26,449% |
| Other amounts payable | 47/48 | €7,246 | €0 | -€7,246 | -100% |
| Accrued charges and deferred income | 492/3 | - | €14,000 | +€14,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €2,636 | +€436 | +19.8% |
| Other operating charges | 640/8 | €553 | €1,537 | +€985 | +178% |
| Gross operating margin | 9900 | €65,189 | €92,674 | +€27,485 | +42.2% |
| Operating profit (loss) | 9901 | €62,436 | €88,500 | +€26,065 | +41.7% |
| Financial income | 75/76B | - | €2,876 | +€2,876 | |
| Recurring financial income | 75 | - | €2,876 | +€2,876 | |
| Financial charges | 65/66B | €853 | €575 | -€278 | -32.6% |
| Recurring financial charges | 65 | €853 | €575 | -€278 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €61,582 | €90,801 | +€29,218 | +47.4% |
| Income taxes | 67/77 | €18,100 | €25,618 | +€7,518 | +41.5% |
| Profit (loss) for the period | 9904 | €43,482 | €65,182 | +€21,700 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,482 | €65,182 | +€21,700 | +49.9% |
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 8 November 2026 via checked.be.