Bavana Consult: 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.
Bavana Consult
Largest movements
- Cash -€2,895
down €2,895 (-57.8%), from €5,009 to €2,114
mainly Receivables within one year (-€2,222) and Net result for the year (-€1,594)
- Receivables within one year +€2,222
new in 2025: €2,222
- Profit (loss) carried forward -€1,191
new in 2025: -€1,191
- Other debts +€1,147
up €1,147 (+34.0%), from €3,379 to €4,526
- Reserves -€403
down €403 (-100%), from €403 to €0
- Tax, wage and social debts -€227
down €227 (-100%), from €227 to €0
- Gross operating margin -€2,212
down €2,212, from €1,092 to -€1,119
- Taxes -€227
down €227 (-100%), from €227 to €0
- Financial charges +€28
up €28 (+58.1%), from €48 to €75
- Other operating charges -€16
down €16 (-3.8%), from €415 to €400
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 | €5,009 | €4,336 | -€673 | -13.4% |
| Current assets | 29/58 | €5,009 | €4,336 | -€673 | -13.4% |
| Amounts receivable within one year | 40/41 | - | €2,222 | +€2,222 | |
| Trade receivables | 40 | - | €2,222 | +€2,222 | |
| Cash at bank and in hand | 54/58 | €5,009 | €2,114 | -€2,895 | -57.8% |
| Total equity and liabilities | 10/49 | €5,009 | €4,336 | -€673 | -13.4% |
| Equity | 10/15 | €1,403 | -€191 | -€1,594 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €403 | €0 | -€403 | -100% |
| Distributable reserves | 133 | €403 | €0 | -€403 | -100% |
| Profit (loss) carried forward | 14 | - | -€1,191 | -€1,191 | |
| Amounts payable | 17/49 | €3,605 | €4,526 | +€921 | +25.5% |
| Amounts payable within one year | 42/48 | €3,605 | €4,526 | +€921 | +25.5% |
| Taxes, remuneration and social security | 45 | €227 | €0 | -€227 | -100% |
| Taxes | 450/3 | €227 | €0 | -€227 | -100% |
| Other amounts payable | 47/48 | €3,379 | €4,526 | +€1,147 | +34.0% |
| Other operating charges | 640/8 | €415 | €400 | -€16 | -3.8% |
| Gross operating margin | 9900 | €1,092 | -€1,119 | -€2,212 | |
| Operating profit (loss) | 9901 | €677 | -€1,519 | -€2,196 | |
| Financial charges | 65/66B | €48 | €75 | +€28 | +58.1% |
| Recurring financial charges | 65 | €48 | €75 | +€28 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €630 | -€1,594 | -€2,224 | |
| Income taxes | 67/77 | €227 | €0 | -€227 | -100% |
| Profit (loss) for the period | 9904 | €403 | -€1,594 | -€1,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €403 | -€1,594 | -€1,997 |
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 25 October 2026 via checked.be.