BB CONSULT: 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.
BB CONSULT
Largest movements
- Cash -€10,459
down €10,459 (-50.0%), from €20,923 to €10,464
mainly Net result for the year (-€19,734) and Tax, wage and social debts (-€13,934)
- Tangible fixed assets -€5,996
down €5,996 (-14.1%), from €42,615 to €36,619
of which Other tangible fixed assets: -€3,651
- Deferred charges and accrued income +€1,714
up €1,714 (+304.6%), from €563 to €2,277
- Stocks and contracts -€1,605
down €1,605 (-22.0%), from €7,286 to €5,681
- Profit (loss) carried forward -€19,734
down €19,734 (-55.3%), from €35,678 to €15,945
- Other debts +€19,309
up €19,309 (+209.7%), from €9,210 to €28,519
- Tax, wage and social debts -€13,934
down €13,934 (-74.5%), from €18,692 to €4,758
of which Taxes: -€17,282
- Trade debts -€2,182
down €2,182 (-16.7%), from €13,089 to €10,907
- Staff costs +€27,189
up €27,189 (+266.2%), from €10,215 to €37,404
- Gross operating margin -€18,299
down €18,299 (-40.6%), from €45,122 to €26,824
- Taxes -€6,395
down €6,395 (-97.1%), from €6,586 to €191
- Depreciation +€3,599
up €3,599 (+150.2%), from €2,397 to €5,996
- Other operating charges -€692
down €692 (-85.1%), from €814 to €121
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 | €77,669 | €61,128 | -€16,541 | -21.3% |
| Fixed assets | 21/28 | €47,715 | €41,719 | -€5,996 | -12.6% |
| Tangible fixed assets | 22/27 | €42,615 | €36,619 | -€5,996 | -14.1% |
| Furniture and vehicles | 24 | €7,022 | €4,676 | -€2,346 | -33.4% |
| Other tangible fixed assets | 26 | €35,593 | €31,942 | -€3,651 | -10.3% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €29,954 | €19,409 | -€10,545 | -35.2% |
| Stocks and contracts in progress | 3 | €7,286 | €5,681 | -€1,605 | -22.0% |
| Stocks | 30/36 | €7,286 | €5,681 | -€1,605 | -22.0% |
| Amounts receivable within one year | 40/41 | €1,182 | €987 | -€195 | -16.5% |
| Other amounts receivable | 41 | €1,182 | €987 | -€195 | -16.5% |
| Cash at bank and in hand | 54/58 | €20,923 | €10,464 | -€10,459 | -50.0% |
| Deferred charges and accrued income | 490/1 | €563 | €2,277 | +€1,714 | +304.6% |
| Total equity and liabilities | 10/49 | €77,669 | €61,128 | -€16,541 | -21.3% |
| Equity | 10/15 | €36,678 | €16,945 | -€19,734 | -53.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,678 | €15,945 | -€19,734 | -55.3% |
| Amounts payable | 17/49 | €40,991 | €44,183 | +€3,192 | +7.8% |
| Amounts payable within one year | 42/48 | €40,991 | €44,183 | +€3,192 | +7.8% |
| Trade debts | 44 | €13,089 | €10,907 | -€2,182 | -16.7% |
| Suppliers | 440/4 | €13,089 | €10,907 | -€2,182 | -16.7% |
| Taxes, remuneration and social security | 45 | €18,692 | €4,758 | -€13,934 | -74.5% |
| Taxes | 450/3 | €17,473 | €191 | -€17,282 | -98.9% |
| Remuneration and social security | 454/9 | €1,219 | €4,567 | +€3,347 | +274.5% |
| Other amounts payable | 47/48 | €9,210 | €28,519 | +€19,309 | +209.7% |
| Non-recurring operating income | 76A | - | €938 | +€938 | |
| Remuneration, social security and pensions | 62 | €10,215 | €37,404 | +€27,189 | +266.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,397 | €5,996 | +€3,599 | +150.2% |
| Other operating charges | 640/8 | €814 | €121 | -€692 | -85.1% |
| Gross operating margin | 9900 | €45,122 | €26,824 | -€18,299 | -40.6% |
| Operating profit (loss) | 9901 | €31,697 | -€16,698 | -€48,395 | |
| Financial income | 75/76B | €252 | €28 | -€224 | -88.7% |
| Recurring financial income | 75 | €252 | €28 | -€224 | -88.7% |
| Financial charges | 65/66B | €3,333 | €2,873 | -€461 | -13.8% |
| Recurring financial charges | 65 | €3,333 | €2,873 | -€461 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €28,616 | -€19,543 | -€48,158 | |
| Income taxes | 67/77 | €6,586 | €191 | -€6,395 | -97.1% |
| Profit (loss) for the period | 9904 | €22,030 | -€19,734 | -€41,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,030 | -€19,734 | -€41,763 |
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 5 October 2026 via checked.be.