BAWIP Consultants: 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.
BAWIP Consultants
Largest movements
- Cash +€153,762
up €153,762 (+14.8%), from €1.0m to €1.2m
mainly Net result for the year (+€181,425) and Tax, wage and social debts (+€28,339)
- Reserves +€181,425
up €181,425 (+16.6%), from €1.1m to €1.3m
- Trade debts -€37,212
down €37,212 (-99.2%), from €37,528 to €316
- Tax, wage and social debts +€28,339
up €28,339 (+41.0%), from €69,180 to €97,519
- Gross operating margin +€90,443
up €90,443 (+52.6%), from €171,925 to €262,368
- Taxes +€31,405
up €31,405 (+64.7%), from €48,553 to €79,958
- Other operating charges -€5,044
down €5,044 (-70.3%), from €7,174 to €2,129
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 | €1,218,296 | €1,390,894 | +€172,599 | +14.2% |
| Fixed assets | 21/28 | €25 | €11,207 | +€11,182 | +44,729% |
| Tangible fixed assets | 22/27 | - | €11,182 | +€11,182 | |
| Furniture and vehicles | 24 | - | €11,182 | +€11,182 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,218,271 | €1,379,687 | +€161,416 | +13.2% |
| Amounts receivable within one year | 40/41 | €119,779 | €128,135 | +€8,356 | +7.0% |
| Trade receivables | 40 | €59,157 | €25,410 | -€33,747 | -57.0% |
| Other amounts receivable | 41 | €60,621 | €102,725 | +€42,104 | +69.5% |
| Current investments | 50/53 | €56,679 | €56,679 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,039,651 | €1,193,412 | +€153,762 | +14.8% |
| Deferred charges and accrued income | 490/1 | €2,162 | €1,461 | -€702 | -32.4% |
| Total equity and liabilities | 10/49 | €1,218,296 | €1,390,894 | +€172,599 | +14.2% |
| Equity | 10/15 | €1,110,662 | €1,292,087 | +€181,425 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,092,062 | €1,273,487 | +€181,425 | +16.6% |
| Distributable reserves | 133 | €1,092,062 | €1,273,487 | +€181,425 | +16.6% |
| Amounts payable | 17/49 | €107,633 | €98,807 | -€8,826 | -8.2% |
| Amounts payable within one year | 42/48 | €106,833 | €98,007 | -€8,826 | -8.3% |
| Trade debts | 44 | €37,528 | €316 | -€37,212 | -99.2% |
| Suppliers | 440/4 | €37,528 | €316 | -€37,212 | -99.2% |
| Taxes, remuneration and social security | 45 | €69,180 | €97,519 | +€28,339 | +41.0% |
| Taxes | 450/3 | €69,180 | €97,519 | +€28,339 | +41.0% |
| Other amounts payable | 47/48 | €125 | €172 | +€47 | +37.6% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €1,454 | +€1,096 | +306% |
| Other operating charges | 640/8 | €7,174 | €2,129 | -€5,044 | -70.3% |
| Gross operating margin | 9900 | €171,925 | €262,368 | +€90,443 | +52.6% |
| Operating profit (loss) | 9901 | €164,393 | €258,784 | +€94,391 | +57.4% |
| Financial income | 75/76B | €1,683 | €3,187 | +€1,504 | +89.4% |
| Recurring financial income | 75 | €1,683 | €3,187 | +€1,504 | +89.4% |
| Non-recurring financial income | 76B | €1,683 | €3,187 | +€1,504 | +89.4% |
| Financial charges | 65/66B | €570 | €588 | +€18 | +3.2% |
| Recurring financial charges | 65 | €570 | €588 | +€18 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €165,506 | €261,383 | +€95,877 | +57.9% |
| Income taxes | 67/77 | €48,553 | €79,958 | +€31,405 | +64.7% |
| Profit (loss) for the period | 9904 | €116,953 | €181,425 | +€64,472 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,953 | €181,425 | +€64,472 | +55.1% |
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 29 October 2026 via checked.be.