BAUDON CONSULTING: what changed
Two fiscal 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.
BAUDON CONSULTING
Largest movements
- Cash +€34,713
up €34,713 (+55.8%), from €62,179 to €96,893
mainly Net result for the year (+€34,054) and Tax, wage and social debts (+€3,654)
- Receivables within one year +€1,680
up €1,680 (+3586.8%), from €47 to €1,727
- Profit (loss) carried forward +€34,054
up €34,054 (+1033.8%), from €3,294 to €37,348
- Tax, wage and social debts +€3,654
up €3,654 (+21.6%), from €16,951 to €20,605
of which Taxes: +€4,904
- Other debts -€1,487
no longer reported in 2025 (was €1,487)
- Gross operating margin -€10,518
down €10,518 (-19.3%), from €54,532 to €44,014
- Taxes -€2,198
down €2,198 (-19.7%), from €11,137 to €8,940
- Financial charges +€561
up €561 (+557.2%), from €101 to €662
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 | €62,226 | €98,620 | +€36,394 | +58.5% |
| Current assets | 29/58 | €62,226 | €98,620 | +€36,394 | +58.5% |
| Amounts receivable within one year | 40/41 | €47 | €1,727 | +€1,680 | +3586.8% |
| Other amounts receivable | 41 | €47 | €1,727 | +€1,680 | +3586.8% |
| Cash at bank and in hand | 54/58 | €62,179 | €96,893 | +€34,713 | +55.8% |
| Total equity and liabilities | 10/49 | €62,226 | €98,620 | +€36,394 | +58.5% |
| Equity | 10/15 | €43,394 | €77,448 | +€34,054 | +78.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,294 | €37,348 | +€34,054 | +1033.8% |
| Amounts payable | 17/49 | €18,832 | €21,172 | +€2,340 | +12.4% |
| Amounts payable within one year | 42/48 | €18,832 | €21,172 | +€2,340 | +12.4% |
| Trade debts | 44 | €393 | €566 | +€173 | +44.0% |
| Suppliers | 440/4 | €393 | €566 | +€173 | +44.0% |
| Taxes, remuneration and social security | 45 | €16,951 | €20,605 | +€3,654 | +21.6% |
| Taxes | 450/3 | €15,701 | €20,605 | +€4,904 | +31.2% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €1,487 | - | -€1,487 | |
| Other operating charges | 640/8 | - | €358 | +€358 | |
| Gross operating margin | 9900 | €54,532 | €44,014 | -€10,518 | -19.3% |
| Operating profit (loss) | 9901 | €54,532 | €43,656 | -€10,876 | -19.9% |
| Financial charges | 65/66B | €101 | €662 | +€561 | +557.2% |
| Recurring financial charges | 65 | €101 | €662 | +€561 | +557.2% |
| Profit (loss) for the period before taxes | 9903 | €54,431 | €42,994 | -€11,438 | -21.0% |
| Income taxes | 67/77 | €11,137 | €8,940 | -€2,198 | -19.7% |
| Profit (loss) for the period | 9904 | €43,294 | €34,054 | -€9,240 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,294 | €34,054 | -€9,240 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.