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 +€52,202
up €52,202 (+420%), from €12,434 to €64,636
of which Furniture and vehicles: +€60,321
- Cash +€32,079
up €32,079 (+488%), from €6,570 to €38,649
mainly Debts after one year (+€42,409) and Other debts (+€23,070)
- Receivables within one year -€11,820
down €11,820 (-19.9%), from €59,520 to €47,700
of which Trade receivables: -€21,159
- Debts after one year +€42,409
up €42,409 (+434%), from €9,777 to €52,185
- Other debts +€23,070
up €23,070 (+936%), from €2,466 to €25,536
- Current portion of long-term debt +€13,430
up €13,430 (+318%), from €4,230 to €17,660
- Tax, wage and social debts -€11,872
down €11,872 (-80.6%), from €14,727 to €2,855
- Reserves +€3,591
up €3,591 (+8.9%), from €40,509 to €44,099
- Gross operating margin -€12,916
down €12,916 (-29.1%), from €44,399 to €31,483
- Depreciation +€7,176
up €7,176 (+80.7%), from €8,894 to €16,070
- Taxes -€5,501
down €5,501 (-67.8%), from €8,108 to €2,608
- Financial charges +€947
up €947 (+43.9%), from €2,159 to €3,106
- Financial income -€847
down €847 (-95.5%), from €887 to €40
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 | €78,620 | €151,348 | +€72,729 | +92.5% |
| Fixed assets | 21/28 | €12,434 | €64,636 | +€52,202 | +420% |
| Tangible fixed assets | 22/27 | €12,434 | €64,636 | +€52,202 | +420% |
| Plant, machinery and equipment | 23 | €8,118 | - | -€8,118 | |
| Furniture and vehicles | 24 | €4,316 | €64,636 | +€60,321 | +1,398% |
| Current assets | 29/58 | €66,186 | €86,712 | +€20,526 | +31.0% |
| Amounts receivable within one year | 40/41 | €59,520 | €47,700 | -€11,820 | -19.9% |
| Trade receivables | 40 | €39,793 | €18,634 | -€21,159 | -53.2% |
| Other amounts receivable | 41 | €19,727 | €29,066 | +€9,339 | +47.3% |
| Cash at bank and in hand | 54/58 | €6,570 | €38,649 | +€32,079 | +488% |
| Deferred charges and accrued income | 490/1 | €96 | €363 | +€268 | +279% |
| Total equity and liabilities | 10/49 | €78,620 | €151,348 | +€72,729 | +92.5% |
| Equity | 10/15 | €42,509 | €46,099 | +€3,591 | +8.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,509 | €44,099 | +€3,591 | +8.9% |
| Distributable reserves | 133 | €40,509 | €44,099 | +€3,591 | +8.9% |
| Amounts payable | 17/49 | €36,111 | €105,249 | +€69,138 | +191% |
| Amounts payable after more than one year | 17 | €9,777 | €52,185 | +€42,409 | +434% |
| Financial debts | 170/4 | €9,777 | €52,185 | +€42,409 | +434% |
| Amounts payable within one year | 42/48 | €26,334 | €53,064 | +€26,730 | +102% |
| Current portion of amounts payable after more than one year | 42 | €4,230 | €17,660 | +€13,430 | +318% |
| Trade debts | 44 | €4,911 | €7,012 | +€2,101 | +42.8% |
| Suppliers | 440/4 | €4,911 | €7,012 | +€2,101 | +42.8% |
| Taxes, remuneration and social security | 45 | €14,727 | €2,855 | -€11,872 | -80.6% |
| Taxes | 450/3 | €14,727 | €2,855 | -€11,872 | -80.6% |
| Other amounts payable | 47/48 | €2,466 | €25,536 | +€23,070 | +936% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,894 | €16,070 | +€7,176 | +80.7% |
| Other operating charges | 640/8 | €1,832 | €1,623 | -€209 | -11.4% |
| Non-recurring operating charges | 66A | - | €4,525 | +€4,525 | |
| Gross operating margin | 9900 | €44,399 | €31,483 | -€12,916 | -29.1% |
| Operating profit (loss) | 9901 | €33,672 | €9,264 | -€24,408 | -72.5% |
| Financial income | 75/76B | €887 | €40 | -€847 | -95.5% |
| Recurring financial income | 75 | €887 | €40 | -€847 | -95.5% |
| Financial charges | 65/66B | €2,159 | €3,106 | +€947 | +43.9% |
| Recurring financial charges | 65 | €2,159 | €3,106 | +€947 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €32,400 | €6,198 | -€26,202 | -80.9% |
| Income taxes | 67/77 | €8,108 | €2,608 | -€5,501 | -67.8% |
| Profit (loss) for the period | 9904 | €24,292 | €3,591 | -€20,701 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,292 | €3,591 | -€20,701 | -85.2% |
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 25 October 2026 via checked.be.