Bausier 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.
Bausier Consulting
Largest movements
- Cash +€42,371
up €42,371 (+42.4%), from €99,919 to €142,289
mainly Net result for the year (+€82,587) and Depreciation (+€2,709)
- Receivables within one year +€41,453
up €41,453 (+86.8%), from €47,729 to €89,182
of which Other amounts receivable: +€39,711
- Profit (loss) carried forward +€84,494
up €84,494 (+70.6%), from €119,704 to €204,198
- Gross operating margin -€4,624
down €4,624 (-4.0%), from €116,179 to €111,555
- Taxes +€1,549
up €1,549 (+6.7%), from €23,083 to €24,631
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 | €154,009 | €237,202 | +€83,193 | +54.0% |
| Fixed assets | 21/28 | €5,242 | €4,526 | -€716 | -13.7% |
| Tangible fixed assets | 22/27 | €5,242 | €4,526 | -€716 | -13.7% |
| Furniture and vehicles | 24 | €5,242 | €4,526 | -€716 | -13.7% |
| Current assets | 29/58 | €148,767 | €232,676 | +€83,909 | +56.4% |
| Amounts receivable within one year | 40/41 | €47,729 | €89,182 | +€41,453 | +86.8% |
| Trade receivables | 40 | €27,878 | €29,621 | +€1,742 | +6.3% |
| Other amounts receivable | 41 | €19,851 | €59,561 | +€39,711 | +200.0% |
| Cash at bank and in hand | 54/58 | €99,919 | €142,289 | +€42,371 | +42.4% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,204 | +€85 | +7.6% |
| Total equity and liabilities | 10/49 | €154,009 | €237,202 | +€83,193 | +54.0% |
| Equity | 10/15 | €122,704 | €207,198 | +€84,494 | +68.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,704 | €204,198 | +€84,494 | +70.6% |
| Amounts payable | 17/49 | €31,305 | €30,004 | -€1,301 | -4.2% |
| Amounts payable within one year | 42/48 | €31,305 | €30,004 | -€1,301 | -4.2% |
| Trade debts | 44 | €986 | €706 | -€279 | -28.3% |
| Suppliers | 440/4 | €986 | €706 | -€279 | -28.3% |
| Taxes, remuneration and social security | 45 | €30,319 | €29,298 | -€1,022 | -3.4% |
| Taxes | 450/3 | €30,319 | €29,189 | -€1,130 | -3.7% |
| Remuneration and social security | 454/9 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,842 | €2,709 | +€866 | +47.0% |
| Other operating charges | 640/8 | €568 | €227 | -€341 | -60.0% |
| Gross operating margin | 9900 | €116,179 | €111,555 | -€4,624 | -4.0% |
| Operating profit (loss) | 9901 | €113,770 | €108,620 | -€5,150 | -4.5% |
| Financial charges | 65/66B | €1,428 | €1,402 | -€26 | -1.8% |
| Recurring financial charges | 65 | €1,428 | €1,402 | -€26 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €112,341 | €107,218 | -€5,123 | -4.6% |
| Income taxes | 67/77 | €23,083 | €24,631 | +€1,549 | +6.7% |
| Profit (loss) for the period | 9904 | €89,259 | €82,587 | -€6,672 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €89,259 | €82,587 | -€6,672 | -7.5% |
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 6 October 2026 via checked.be.