BB 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.
BB CONSULTING
Largest movements
- Tangible fixed assets +€180,002
up €180,002 (+1281.2%), from €14,050 to €194,052
of which Land and buildings: +€181,310
- Cash +€137,146
up €137,146 (+49.8%), from €275,233 to €412,380
mainly Debts after one year (+€258,187) and Net result for the year (+€50,257)
- Receivables within one year -€19,778
down €19,778 (-44.0%), from €44,984 to €25,206
of which Trade receivables: -€29,496
- Debts after one year +€258,187
new in 2025: €258,187
- Current portion of long-term debt +€26,635
new in 2025: €26,635
- Reserves +€10,914
up €10,914 (+3.7%), from €293,152 to €304,066
- Gross operating margin -€26,424
down €26,424 (-20.6%), from €128,521 to €102,098
- Other operating charges +€13,607
up €13,607 (+447.4%), from €3,041 to €16,649
- Taxes -€13,090
down €13,090 (-38.7%), from €33,854 to €20,763
- Financial charges +€5,481
up €5,481 (+176.4%), from €3,107 to €8,588
- Depreciation +€1,496
up €1,496 (+40.0%), from €3,743 to €5,239
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 | €334,923 | €633,911 | +€298,989 | +89.3% |
| Fixed assets | 21/28 | €14,146 | €194,148 | +€180,002 | +1272.5% |
| Tangible fixed assets | 22/27 | €14,050 | €194,052 | +€180,002 | +1281.2% |
| Land and buildings | 22 | €3,222 | €184,532 | +€181,310 | +5627.4% |
| Plant, machinery and equipment | 23 | €172 | €0 | -€172 | -100.0% |
| Furniture and vehicles | 24 | €10,656 | €9,520 | -€1,136 | -10.7% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €320,777 | €439,763 | +€118,986 | +37.1% |
| Amounts receivable within one year | 40/41 | €44,984 | €25,206 | -€19,778 | -44.0% |
| Trade receivables | 40 | €44,984 | €15,488 | -€29,496 | -65.6% |
| Other amounts receivable | 41 | - | €9,718 | +€9,718 | |
| Cash at bank and in hand | 54/58 | €275,233 | €412,380 | +€137,146 | +49.8% |
| Deferred charges and accrued income | 490/1 | €559 | €2,178 | +€1,618 | +289.4% |
| Total equity and liabilities | 10/49 | €334,923 | €633,911 | +€298,989 | +89.3% |
| Equity | 10/15 | €299,352 | €310,266 | +€10,914 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €293,152 | €304,066 | +€10,914 | +3.7% |
| Distributable reserves | 133 | €293,152 | €304,066 | +€10,914 | +3.7% |
| Amounts payable | 17/49 | €35,570 | €323,645 | +€288,075 | +809.9% |
| Amounts payable after more than one year | 17 | - | €258,187 | +€258,187 | |
| Financial debts | 170/4 | - | €258,187 | +€258,187 | |
| Amounts payable within one year | 42/48 | €35,570 | €62,545 | +€26,975 | +75.8% |
| Current portion of amounts payable after more than one year | 42 | - | €26,635 | +€26,635 | |
| Trade debts | 44 | €10,393 | €4,347 | -€6,046 | -58.2% |
| Suppliers | 440/4 | €10,393 | €4,347 | -€6,046 | -58.2% |
| Taxes, remuneration and social security | 45 | €12,930 | €18,663 | +€5,733 | +44.3% |
| Taxes | 450/3 | €12,930 | €18,663 | +€5,733 | +44.3% |
| Other amounts payable | 47/48 | €12,248 | €12,900 | +€653 | +5.3% |
| Accrued charges and deferred income | 492/3 | - | €2,913 | +€2,913 | |
| Non-recurring operating income | 76A | €15,764 | - | -€15,764 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,743 | €5,239 | +€1,496 | +40.0% |
| Other operating charges | 640/8 | €3,041 | €16,649 | +€13,607 | +447.4% |
| Non-recurring operating charges | 66A | - | €639 | +€639 | |
| Gross operating margin | 9900 | €128,521 | €102,098 | -€26,424 | -20.6% |
| Operating profit (loss) | 9901 | €121,737 | €79,570 | -€42,166 | -34.6% |
| Financial income | 75/76B | €1 | €38 | +€37 | +3863.9% |
| Recurring financial income | 75 | €1 | €38 | +€37 | +3863.9% |
| Financial charges | 65/66B | €3,107 | €8,588 | +€5,481 | +176.4% |
| Recurring financial charges | 65 | €3,107 | €8,588 | +€5,481 | +176.4% |
| Profit (loss) for the period before taxes | 9903 | €118,631 | €71,021 | -€47,610 | -40.1% |
| Income taxes | 67/77 | €33,854 | €20,763 | -€13,090 | -38.7% |
| Profit (loss) for the period | 9904 | €84,777 | €50,257 | -€34,519 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,777 | €50,257 | -€34,519 | -40.7% |
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 12 October 2026 via checked.be.