BB CONSULTING & MANAGEMENT: 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 & MANAGEMENT
Largest movements
- Tangible fixed assets +€70,176
up €70,176 (+901%), from €7,793 to €77,969
of which Land and buildings: +€45,436
- Receivables within one year -€7,685
down €7,685 (-15.3%), from €50,335 to €42,651
of which Trade receivables: -€7,865
- Cash +€5,590
up €5,590 (+318%), from €1,758 to €7,347
mainly Accrued charges and deferred income (+€60,511) and Debts after one year (+€43,802)
- Accrued charges and deferred income +€60,511
new in 2025: €60,511
- Other debts -€51,295
no longer reported in 2025 (was €51,295)
- Debts after one year +€43,802
up €43,802, from €0 to €43,802
- Reserves +€9,116
new in 2025: €9,116
- Tax, wage and social debts +€4,792
up €4,792 (+201%), from €2,390 to €7,181
of which Taxes: +€4,792
- Gross operating margin +€6,580
up €6,580 (+46.6%), from €14,111 to €20,690
- Taxes +€3,926
up €3,926 (+300%), from €1,310 to €5,236
- Depreciation +€1,063
up €1,063 (+74.3%), from €1,431 to €2,494
- Financial charges +€537
up €537 (+151%), from €355 to €892
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 | €59,928 | €128,008 | +€68,081 | +114% |
| Fixed assets | 21/28 | €7,834 | €78,010 | +€70,176 | +896% |
| Tangible fixed assets | 22/27 | €7,793 | €77,969 | +€70,176 | +901% |
| Land and buildings | 22 | - | €45,436 | +€45,436 | |
| Plant, machinery and equipment | 23 | - | €10,000 | +€10,000 | |
| Furniture and vehicles | 24 | - | €997 | +€997 | |
| Other tangible fixed assets | 26 | €7,793 | €21,536 | +€13,743 | +176% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €52,093 | €49,998 | -€2,095 | -4.0% |
| Amounts receivable within one year | 40/41 | €50,335 | €42,651 | -€7,685 | -15.3% |
| Trade receivables | 40 | €10,000 | €2,135 | -€7,865 | -78.6% |
| Other amounts receivable | 41 | €40,335 | €40,515 | +€180 | +0.4% |
| Cash at bank and in hand | 54/58 | €1,758 | €7,347 | +€5,590 | +318% |
| Total equity and liabilities | 10/49 | €59,928 | €128,008 | +€68,081 | +114% |
| Equity | 10/15 | €3,248 | €15,316 | +€12,068 | +372% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €9,116 | +€9,116 | |
| Distributable reserves | 133 | - | €9,116 | +€9,116 | |
| Profit (loss) carried forward | 14 | -€2,952 | - | +€2,952 | |
| Amounts payable | 17/49 | €56,680 | €112,692 | +€56,013 | +98.8% |
| Amounts payable after more than one year | 17 | €0 | €43,802 | +€43,802 | |
| Financial debts | 170/4 | €0 | €43,802 | +€43,802 | |
| Amounts payable within one year | 42/48 | €56,680 | €8,379 | -€48,301 | -85.2% |
| Current portion of amounts payable after more than one year | 42 | €2,786 | €1,198 | -€1,589 | -57.0% |
| Trade debts | 44 | €209 | - | -€209 | |
| Suppliers | 440/4 | €209 | - | -€209 | |
| Taxes, remuneration and social security | 45 | €2,390 | €7,181 | +€4,792 | +201% |
| Taxes | 450/3 | €2,140 | €6,931 | +€4,792 | +224% |
| Remuneration and social security | 454/9 | €250 | €250 | = | 0.0% |
| Other amounts payable | 47/48 | €51,295 | - | -€51,295 | |
| Accrued charges and deferred income | 492/3 | - | €60,511 | +€60,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,431 | €2,494 | +€1,063 | +74.3% |
| Gross operating margin | 9900 | €14,111 | €20,690 | +€6,580 | +46.6% |
| Operating profit (loss) | 9901 | €12,680 | €18,196 | +€5,516 | +43.5% |
| Financial charges | 65/66B | €355 | €892 | +€537 | +151% |
| Recurring financial charges | 65 | €355 | €892 | +€537 | +151% |
| Profit (loss) for the period before taxes | 9903 | €12,325 | €17,304 | +€4,979 | +40.4% |
| Income taxes | 67/77 | €1,310 | €5,236 | +€3,926 | +300% |
| Profit (loss) for the period | 9904 | €11,015 | €12,068 | +€1,053 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,015 | €12,068 | +€1,053 | +9.6% |
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 19 October 2026 via checked.be.