BAYMA CONSULTING: 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.
BAYMA CONSULTING
Largest movements
- Cash +€7,261
new in 2025: €7,261
mainly Net result for the year (+€7,925) and Tax, wage and social debts (+€4,004)
- Receivables within one year +€2,220
up €2,220 (+47.5%), from €4,676 to €6,896
of which Trade receivables: +€2,121
- Tangible fixed assets +€1,974
new in 2025: €1,974
- Deferred charges and accrued income +€209
new in 2025: €209
- Profit (loss) carried forward +€7,925
up €7,925 (+32.6%), from -€24,309 to -€16,384
- Tax, wage and social debts +€4,004
up €4,004 (+1,065%), from €376 to €4,380
- Short-term financial debts -€3,568
down €3,568 (-91.6%), from €3,896 to €327
- Other debts +€3,421
up €3,421 (+20.5%), from €16,665 to €20,086
- Gross operating margin +€23,641
up €23,641, from -€10,587 to €13,055
- Taxes +€4,151
up €4,151 (+6,486%), from €64 to €4,215
- Depreciation +€526
new in 2025: €526
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 | €5,926 | €17,590 | +€11,664 | +197% |
| Fixed assets | 21/28 | €1,250 | €3,224 | +€1,974 | +158% |
| Tangible fixed assets | 22/27 | - | €1,974 | +€1,974 | |
| Furniture and vehicles | 24 | - | €1,974 | +€1,974 | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €4,676 | €14,365 | +€9,689 | +207% |
| Amounts receivable within one year | 40/41 | €4,676 | €6,896 | +€2,220 | +47.5% |
| Trade receivables | 40 | €4,676 | €6,797 | +€2,121 | +45.4% |
| Other amounts receivable | 41 | - | €99 | +€99 | |
| Cash at bank and in hand | 54/58 | - | €7,261 | +€7,261 | |
| Deferred charges and accrued income | 490/1 | - | €209 | +€209 | |
| Total equity and liabilities | 10/49 | €5,926 | €17,590 | +€11,664 | +197% |
| Equity | 10/15 | -€19,309 | -€11,384 | +€7,925 | +41.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,309 | -€16,384 | +€7,925 | +32.6% |
| Amounts payable | 17/49 | €25,235 | €28,974 | +€3,739 | +14.8% |
| Amounts payable within one year | 42/48 | €25,235 | €28,974 | +€3,739 | +14.8% |
| Financial debts | 43 | €3,896 | €327 | -€3,568 | -91.6% |
| Other loans | 439 | €3,896 | €327 | -€3,568 | -91.6% |
| Trade debts | 44 | €4,298 | €4,180 | -€118 | -2.7% |
| Suppliers | 440/4 | €4,298 | €4,180 | -€118 | -2.7% |
| Taxes, remuneration and social security | 45 | €376 | €4,380 | +€4,004 | +1,065% |
| Taxes | 450/3 | €376 | €4,380 | +€4,004 | +1,065% |
| Other amounts payable | 47/48 | €16,665 | €20,086 | +€3,421 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €526 | +€526 | |
| Other operating charges | 640/8 | €149 | €268 | +€119 | +80.3% |
| Gross operating margin | 9900 | -€10,587 | €13,055 | +€23,641 | |
| Operating profit (loss) | 9901 | -€10,735 | €12,261 | +€22,996 | |
| Financial charges | 65/66B | €142 | €121 | -€21 | -14.8% |
| Recurring financial charges | 65 | €142 | €121 | -€21 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,878 | €12,140 | +€23,017 | |
| Income taxes | 67/77 | €64 | €4,215 | +€4,151 | +6,486% |
| Profit (loss) for the period | 9904 | -€10,942 | €7,925 | +€18,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,942 | €7,925 | +€18,867 |
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 13 October 2026 via checked.be.