BB CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€283,028
up €283,028 (+56.1%), from €504,945 to €787,972
- Cash -€185,366
down €185,366 (-93.3%), from €198,689 to €13,323
mainly Contributions, distributions and other (-€395,874) and Current investments (-€283,028)
- Receivables within one year +€18,078
up €18,078 (+27.5%), from €65,631 to €83,708
of which Other amounts receivable: +€16,050
- Other debts +€346,728
up €346,728 (+1447.5%), from €23,954 to €370,682
- Reserves -€237,388
down €237,388 (-33.8%), from €701,708 to €464,320
- Financial income +€6,427
up €6,427 (+139.7%), from €4,602 to €11,029
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 | €774,035 | €889,501 | +€115,466 | +14.9% |
| Fixed assets | 21/28 | €3,072 | €2,494 | -€578 | -18.8% |
| Tangible fixed assets | 22/27 | €3,072 | €2,494 | -€578 | -18.8% |
| Plant, machinery and equipment | 23 | - | €1,070 | +€1,070 | |
| Furniture and vehicles | 24 | €3,072 | €1,424 | -€1,648 | -53.6% |
| Current assets | 29/58 | €770,963 | €887,008 | +€116,044 | +15.1% |
| Amounts receivable within one year | 40/41 | €65,631 | €83,708 | +€18,078 | +27.5% |
| Trade receivables | 40 | €30,385 | €32,412 | +€2,028 | +6.7% |
| Other amounts receivable | 41 | €35,246 | €51,296 | +€16,050 | +45.5% |
| Current investments | 50/53 | €504,945 | €787,972 | +€283,028 | +56.1% |
| Cash at bank and in hand | 54/58 | €198,689 | €13,323 | -€185,366 | -93.3% |
| Deferred charges and accrued income | 490/1 | €1,699 | €2,003 | +€304 | +17.9% |
| Total equity and liabilities | 10/49 | €774,035 | €889,501 | +€115,466 | +14.9% |
| Equity | 10/15 | €709,845 | €472,457 | -€237,388 | -33.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €701,708 | €464,320 | -€237,388 | -33.8% |
| Distributable reserves | 133 | €701,708 | €464,320 | -€237,388 | -33.8% |
| Profit (loss) carried forward | 14 | €77 | €77 | = | 0.0% |
| Amounts payable | 17/49 | €64,190 | €417,044 | +€352,855 | +549.7% |
| Amounts payable within one year | 42/48 | €64,190 | €417,044 | +€352,855 | +549.7% |
| Trade debts | 44 | €3,123 | €2,904 | -€219 | -7.0% |
| Suppliers | 440/4 | €3,123 | €2,904 | -€219 | -7.0% |
| Taxes, remuneration and social security | 45 | €37,113 | €43,458 | +€6,346 | +17.1% |
| Taxes | 450/3 | €34,230 | €41,172 | +€6,943 | +20.3% |
| Remuneration and social security | 454/9 | €2,883 | €2,286 | -€597 | -20.7% |
| Other amounts payable | 47/48 | €23,954 | €370,682 | +€346,728 | +1447.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,757 | €1,691 | -€66 | -3.8% |
| Other operating charges | 640/8 | €987 | €840 | -€147 | -14.9% |
| Gross operating margin | 9900 | €219,132 | €219,017 | -€115 | -0.1% |
| Operating profit (loss) | 9901 | €216,388 | €216,487 | +€99 | 0.0% |
| Financial income | 75/76B | €4,602 | €11,029 | +€6,427 | +139.7% |
| Recurring financial income | 75 | €4,602 | €11,029 | +€6,427 | +139.7% |
| Financial charges | 65/66B | €276 | €472 | +€196 | +70.8% |
| Recurring financial charges | 65 | €276 | €472 | +€196 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €220,714 | €227,044 | +€6,330 | +2.9% |
| Income taxes | 67/77 | €67,048 | €68,558 | +€1,510 | +2.3% |
| Profit (loss) for the period | 9904 | €153,666 | €158,486 | +€4,820 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €153,666 | €158,486 | +€4,820 | +3.1% |
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 8 October 2026 via checked.be.