BALLYROAN 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.
BALLYROAN CONSULTING
Largest movements
- Current investments +€96,530
new in 2025: €96,530
- Receivables within one year -€87,201
down €87,201 (-78.7%), from €110,772 to €23,571
of which Trade receivables: -€91,014
- Cash +€32,431
up €32,431 (+24.3%), from €133,385 to €165,816
mainly Net result for the year (+€228,008) and Other debts (+€91,981)
- Deferred charges and accrued income +€6,743
new in 2025: €6,743
- Tangible fixed assets -€3,067
down €3,067 (-50.4%), from €6,086 to €3,019
- Other debts +€91,981
up €91,981 (+68.4%), from €134,379 to €226,360
- Trade debts -€53,145
down €53,145 (-95.7%), from €55,542 to €2,396
- Tax, wage and social debts +€23,481
up €23,481 (+61.1%), from €38,441 to €61,922
- Profit (loss) carried forward -€16,881
no longer reported in 2025 (was €16,881)
- Gross operating margin +€90,115
up €90,115 (+46.3%), from €194,624 to €284,739
- Write-downs -€44,462
down €44,462, from €22,231 to -€22,231
- Taxes +€29,535
up €29,535 (+66.9%), from €44,170 to €73,705
- Financial income -€13,353
down €13,353 (-61.0%), from €21,877 to €8,524
- Financial charges +€8,889
up €8,889 (+1,746%), from €509 to €9,398
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 | €250,243 | €295,678 | +€45,435 | +18.2% |
| Fixed assets | 21/28 | €6,086 | €3,019 | -€3,067 | -50.4% |
| Tangible fixed assets | 22/27 | €6,086 | €3,019 | -€3,067 | -50.4% |
| Furniture and vehicles | 24 | €6,086 | €3,019 | -€3,067 | -50.4% |
| Current assets | 29/58 | €244,157 | €292,659 | +€48,503 | +19.9% |
| Amounts receivable within one year | 40/41 | €110,772 | €23,571 | -€87,201 | -78.7% |
| Trade receivables | 40 | €110,329 | €19,315 | -€91,014 | -82.5% |
| Other amounts receivable | 41 | €443 | €4,256 | +€3,813 | +861% |
| Current investments | 50/53 | - | €96,530 | +€96,530 | |
| Cash at bank and in hand | 54/58 | €133,385 | €165,816 | +€32,431 | +24.3% |
| Deferred charges and accrued income | 490/1 | - | €6,743 | +€6,743 | |
| Total equity and liabilities | 10/49 | €250,243 | €295,678 | +€45,435 | +18.2% |
| Equity | 10/15 | €21,881 | €5,000 | -€16,881 | -77.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,881 | - | -€16,881 | |
| Amounts payable | 17/49 | €228,362 | €290,678 | +€62,316 | +27.3% |
| Amounts payable within one year | 42/48 | €228,362 | €290,678 | +€62,316 | +27.3% |
| Trade debts | 44 | €55,542 | €2,396 | -€53,145 | -95.7% |
| Suppliers | 440/4 | €55,542 | €2,396 | -€53,145 | -95.7% |
| Taxes, remuneration and social security | 45 | €38,441 | €61,922 | +€23,481 | +61.1% |
| Taxes | 450/3 | €38,441 | €61,922 | +€23,481 | +61.1% |
| Other amounts payable | 47/48 | €134,379 | €226,360 | +€91,981 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,276 | €3,067 | -€209 | -6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,231 | -€22,231 | -€44,462 | |
| Other operating charges | 640/8 | €896 | €1,315 | +€420 | +46.9% |
| Gross operating margin | 9900 | €194,624 | €284,739 | +€90,115 | +46.3% |
| Operating profit (loss) | 9901 | €168,221 | €302,587 | +€134,366 | +79.9% |
| Financial income | 75/76B | €21,877 | €8,524 | -€13,353 | -61.0% |
| Recurring financial income | 75 | €21,877 | €8,524 | -€13,353 | -61.0% |
| Financial charges | 65/66B | €509 | €9,398 | +€8,889 | +1,746% |
| Recurring financial charges | 65 | €509 | €9,398 | +€8,889 | +1,746% |
| Profit (loss) for the period before taxes | 9903 | €189,588 | €301,713 | +€112,124 | +59.1% |
| Income taxes | 67/77 | €44,170 | €73,705 | +€29,535 | +66.9% |
| Profit (loss) for the period | 9904 | €145,419 | €228,008 | +€82,590 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,419 | €228,008 | +€82,590 | +56.8% |
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 19 October 2026 via checked.be.