BAU Consult: what changed
What changed
BAU Consult
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€36,600
2024 · €41,558-€4,957
Equity
€5,000
2024 · €5,000
Cash
€16,371
2024 · €43,070-€26,698
Balance sheet total
€77,318
2024 · €83,486-€6,168
Largest movements
Assets
- Cash -€26,698
down €26,698 (-62.0%), from €43,070 to €16,371
mainly Contributions, distributions and other (-€36,600) and Receivables within one year (-€24,701)
- Receivables within one year +€24,701
up €24,701 (+156%), from €15,846 to €40,547
of which Trade receivables: +€19,018
- Tangible fixed assets -€3,252
down €3,252 (-26.3%), from €12,375 to €9,124
of which Furniture and vehicles: -€2,892
Equity and liabilities
- Other debts -€7,034
down €7,034 (-11.1%), from €63,396 to €56,361
- Current portion of long-term debt -€5,437
down €5,437 (-100%), from €5,437 to €0
- Tax, wage and social debts +€4,737
up €4,737 (+58.2%), from €8,135 to €12,872
- Short-term financial debts +€840
new in 2025: €840
Income statement
- Gross operating margin -€5,367
down €5,367 (-8.3%), from €64,750 to €59,384
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.
Result 2024
€41,558
Gross operating margin
-€5,367
Depreciation
+€102
Other operating charges
-€26
Financial charges
-€120
Taxes
+€454
Result 2025
€36,600
raises the resultlowers the result
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.
From operations
+€19,509
Investment
-€5,009
Financing
-€41,198
Cash 2024
€43,070
From operations (derived)
+€19,509
Net result for the year
+€36,600
Depreciation
+€8,899
Receivables within one year
-€24,701
Deferred charges and accrued income
+€281
Trade debts
+€727
Tax, wage and social debts
+€4,737
Other debts
-€7,034
Investment (derived)
-€5,009
Investment in fixed assets (net)
-€5,009
Financing
-€41,198
Current portion of long-term debt
-€5,437
Short-term financial debts
+€840
Contributions, distributions and other
-€36,600
Cash 2025
€16,371
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,486 | €77,318 | -€6,168 | -7.4% |
| Fixed assets | 21/28 | €15,053 | €11,164 | -€3,889 | -25.8% |
| Intangible fixed assets | 21 | €638 | €0 | -€638 | -100% |
| Tangible fixed assets | 22/27 | €12,375 | €9,124 | -€3,252 | -26.3% |
| Furniture and vehicles | 24 | €10,967 | €8,075 | -€2,892 | -26.4% |
| Other tangible fixed assets | 26 | €1,408 | €1,048 | -€360 | -25.6% |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €68,433 | €66,155 | -€2,279 | -3.3% |
| Amounts receivable within one year | 40/41 | €15,846 | €40,547 | +€24,701 | +156% |
| Trade receivables | 40 | €14,570 | €33,588 | +€19,018 | +131% |
| Other amounts receivable | 41 | €1,276 | €6,959 | +€5,683 | +445% |
| Cash at bank and in hand | 54/58 | €43,070 | €16,371 | -€26,698 | -62.0% |
| Deferred charges and accrued income | 490/1 | €9,517 | €9,236 | -€281 | -3.0% |
| Total equity and liabilities | 10/49 | €83,486 | €77,318 | -€6,168 | -7.4% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €78,486 | €72,318 | -€6,168 | -7.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,486 | €72,318 | -€6,168 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €5,437 | €0 | -€5,437 | -100% |
| Financial debts | 43 | - | €840 | +€840 | |
| Credit institutions | 430/8 | - | €840 | +€840 | |
| Trade debts | 44 | €1,519 | €2,245 | +€727 | +47.8% |
| Suppliers | 440/4 | €1,519 | €2,245 | +€727 | +47.8% |
| Taxes, remuneration and social security | 45 | €8,135 | €12,872 | +€4,737 | +58.2% |
| Taxes | 450/3 | €8,135 | €12,872 | +€4,737 | +58.2% |
| Other amounts payable | 47/48 | €63,396 | €56,361 | -€7,034 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,001 | €8,899 | -€102 | -1.1% |
| Other operating charges | 640/8 | €1,092 | €1,119 | +€26 | +2.4% |
| Gross operating margin | 9900 | €64,750 | €59,384 | -€5,367 | -8.3% |
| Operating profit (loss) | 9901 | €54,657 | €49,366 | -€5,291 | -9.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €851 | €971 | +€120 | +14.1% |
| Recurring financial charges | 65 | €851 | €971 | +€120 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €53,806 | €48,395 | -€5,411 | -10.1% |
| Income taxes | 67/77 | €12,249 | €11,795 | -€454 | -3.7% |
| Profit (loss) for the period | 9904 | €41,558 | €36,600 | -€4,957 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,558 | €36,600 | -€4,957 | -11.9% |
Next steps
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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.