BB Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets -€12,736
down €12,736 (-2.6%), from €498,965 to €486,228
of which Land and buildings: -€10,740
- Debts after one year -€21,066
down €21,066 (-4.3%), from €486,563 to €465,497
of which Financial debts: -€21,066
- Profit (loss) carried forward +€5,693
up €5,693 (+222.4%), from €2,560 to €8,253
- Current portion of long-term debt -€5,340
down €5,340 (-20.3%), from €26,366 to €21,026
- Financial income -€7,627
down €7,627 (-100.0%), from €7,627 to €0
of which Non-recurring financial income: -€7,627
- Gross operating margin +€7,334
up €7,334 (+16.9%), from €43,378 to €50,712
- Write-downs +€5,021
new in 2025: €5,021
- Financial charges +€3,978
up €3,978 (+33.8%), from €11,781 to €15,758
- Other operating charges +€3,445
up €3,445 (+86.3%), from €3,990 to €7,434
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 | €531,066 | €518,230 | -€12,836 | -2.4% |
| Fixed assets | 21/28 | €498,965 | €486,228 | -€12,736 | -2.6% |
| Tangible fixed assets | 22/27 | €498,965 | €486,228 | -€12,736 | -2.6% |
| Land and buildings | 22 | €491,499 | €480,759 | -€10,740 | -2.2% |
| Plant, machinery and equipment | 23 | €4,960 | €3,790 | -€1,170 | -23.6% |
| Furniture and vehicles | 24 | €2,505 | €1,680 | -€825 | -32.9% |
| Current assets | 29/58 | €32,101 | €32,001 | -€100 | -0.3% |
| Amounts receivable within one year | 40/41 | €20,730 | €23,980 | +€3,250 | +15.7% |
| Trade receivables | 40 | €18,150 | €12,100 | -€6,050 | -33.3% |
| Other amounts receivable | 41 | €2,580 | €11,880 | +€9,300 | +360.4% |
| Cash at bank and in hand | 54/58 | €5,350 | €5,114 | -€236 | -4.4% |
| Deferred charges and accrued income | 490/1 | €6,021 | €2,907 | -€3,114 | -51.7% |
| Total equity and liabilities | 10/49 | €531,066 | €518,230 | -€12,836 | -2.4% |
| Equity | 10/15 | €5,060 | €10,753 | +€5,693 | +112.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,560 | €8,253 | +€5,693 | +222.4% |
| Amounts payable | 17/49 | €526,006 | €507,477 | -€18,529 | -3.5% |
| Amounts payable after more than one year | 17 | €486,563 | €465,497 | -€21,066 | -4.3% |
| Financial debts | 170/4 | €375,063 | €353,997 | -€21,066 | -5.6% |
| Other amounts payable | 178/9 | €111,500 | €111,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,443 | €41,472 | +€2,029 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €26,366 | €21,026 | -€5,340 | -20.3% |
| Financial debts | 43 | €9 | €0 | -€9 | -100.0% |
| Credit institutions | 430/8 | €9 | €0 | -€9 | -100.0% |
| Trade debts | 44 | €4,202 | €9,456 | +€5,254 | +125.0% |
| Suppliers | 440/4 | €4,202 | €9,456 | +€5,254 | +125.0% |
| Taxes, remuneration and social security | 45 | €8,866 | €5,972 | -€2,894 | -32.6% |
| Taxes | 450/3 | €8,866 | €5,972 | -€2,894 | -32.6% |
| Other amounts payable | 47/48 | - | €5,018 | +€5,018 | |
| Accrued charges and deferred income | 492/3 | - | €508 | +€508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,581 | €12,736 | +€155 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,021 | +€5,021 | |
| Other operating charges | 640/8 | €3,990 | €7,434 | +€3,445 | +86.3% |
| Gross operating margin | 9900 | €43,378 | €50,712 | +€7,334 | +16.9% |
| Operating profit (loss) | 9901 | €26,808 | €25,520 | -€1,288 | -4.8% |
| Financial income | 75/76B | €7,627 | €0 | -€7,627 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Non-recurring financial income | 76B | €7,627 | €0 | -€7,627 | -100.0% |
| Financial charges | 65/66B | €11,781 | €15,758 | +€3,978 | +33.8% |
| Recurring financial charges | 65 | €11,781 | €15,758 | +€3,978 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €22,654 | €9,762 | -€12,892 | -56.9% |
| Income taxes | 67/77 | €6,293 | €4,069 | -€2,224 | -35.3% |
| Profit (loss) for the period | 9904 | €16,361 | €5,693 | -€10,668 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,361 | €5,693 | -€10,668 | -65.2% |
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 7 October 2026 via checked.be.