BAUER 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.
BAUER CONSULTING
Largest movements
- Tangible fixed assets +€73,633
up €73,633 (+352.8%), from €20,869 to €94,502
- Receivables within one year -€10,465
down €10,465 (-30.2%), from €34,685 to €24,220
of which Trade receivables: -€19,545
- Deferred charges and accrued income -€3,962
down €3,962 (-63.0%), from €6,289 to €2,328
- Cash -€3,923
down €3,923 (-3.5%), from €110,692 to €106,769
mainly Investment in fixed assets (net) (-€88,831) and Tax, wage and social debts (-€7,937)
- Reserves +€65,162
up €65,162 (+43.1%), from €151,310 to €216,472
- Tax, wage and social debts -€7,937
down €7,937 (-81.3%), from €9,765 to €1,828
of which Taxes: -€9,765
- Other debts -€3,054
down €3,054 (-100.0%), from €3,054 to €0
- Gross operating margin -€19,519
down €19,519 (-16.2%), from €120,508 to €100,989
- Taxes -€13,049
down €13,049 (-39.8%), from €32,750 to €19,701
- Depreciation +€8,323
up €8,323 (+121.1%), from €6,875 to €15,198
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 | €172,536 | €227,819 | +€55,284 | +32.0% |
| Fixed assets | 21/28 | €20,869 | €94,502 | +€73,633 | +352.8% |
| Tangible fixed assets | 22/27 | €20,869 | €94,502 | +€73,633 | +352.8% |
| Furniture and vehicles | 24 | €20,869 | €94,502 | +€73,633 | +352.8% |
| Current assets | 29/58 | €151,667 | €133,317 | -€18,349 | -12.1% |
| Amounts receivable within one year | 40/41 | €34,685 | €24,220 | -€10,465 | -30.2% |
| Trade receivables | 40 | €20,930 | €1,385 | -€19,545 | -93.4% |
| Other amounts receivable | 41 | €13,756 | €22,836 | +€9,080 | +66.0% |
| Cash at bank and in hand | 54/58 | €110,692 | €106,769 | -€3,923 | -3.5% |
| Deferred charges and accrued income | 490/1 | €6,289 | €2,328 | -€3,962 | -63.0% |
| Total equity and liabilities | 10/49 | €172,536 | €227,819 | +€55,284 | +32.0% |
| Equity | 10/15 | €157,810 | €222,972 | +€65,162 | +41.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €151,310 | €216,472 | +€65,162 | +43.1% |
| Distributable reserves | 133 | €151,310 | €216,472 | +€65,162 | +43.1% |
| Amounts payable | 17/49 | €14,726 | €4,847 | -€9,879 | -67.1% |
| Amounts payable within one year | 42/48 | €14,713 | €4,847 | -€9,866 | -67.1% |
| Trade debts | 44 | €1,893 | €3,019 | +€1,126 | +59.5% |
| Suppliers | 440/4 | €1,893 | €3,019 | +€1,126 | +59.5% |
| Taxes, remuneration and social security | 45 | €9,765 | €1,828 | -€7,937 | -81.3% |
| Taxes | 450/3 | €9,765 | €0 | -€9,765 | -100.0% |
| Remuneration and social security | 454/9 | - | €1,828 | +€1,828 | |
| Other amounts payable | 47/48 | €3,054 | €0 | -€3,054 | -100.0% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,875 | €15,198 | +€8,323 | +121.1% |
| Other operating charges | 640/8 | €458 | €809 | +€351 | +76.8% |
| Gross operating margin | 9900 | €120,508 | €100,989 | -€19,519 | -16.2% |
| Operating profit (loss) | 9901 | €113,176 | €84,982 | -€28,194 | -24.9% |
| Financial charges | 65/66B | €53 | €119 | +€66 | +126.3% |
| Recurring financial charges | 65 | €53 | €119 | +€66 | +126.3% |
| Profit (loss) for the period before taxes | 9903 | €113,123 | €84,863 | -€28,260 | -25.0% |
| Income taxes | 67/77 | €32,750 | €19,701 | -€13,049 | -39.8% |
| Profit (loss) for the period | 9904 | €80,373 | €65,162 | -€15,211 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,373 | €65,162 | -€15,211 | -18.9% |
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.