BB & M 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 & M CONSULTING
Largest movements
- Tangible fixed assets -€3,198
down €3,198 (-32.8%), from €9,756 to €6,558
- Receivables within one year -€670
down €670 (-2.2%), from €30,032 to €29,362
- Cash -€408
no longer reported in 2019 (was €408)
mainly Net result for the year (-€4,142) and Debts (-€135)
- Profit (loss) carried forward -€4,142
down €4,142 (-23.7%), from €17,501 to €13,359
- Depreciation -€550
down €550 (-14.7%), from €3,748 to €3,198
- Gross operating margin -€418
new in 2019: -€418
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,196 | €35,920 | -€4,277 | -10.6% |
| Fixed assets | 21/28 | €9,756 | €6,558 | -€3,198 | -32.8% |
| Tangible fixed assets | 22/27 | €9,756 | €6,558 | -€3,198 | -32.8% |
| Current assets | 29/58 | €30,440 | €29,362 | -€1,078 | -3.5% |
| Amounts receivable within one year | 40/41 | €30,032 | €29,362 | -€670 | -2.2% |
| Cash at bank and in hand | 54/58 | €408 | - | -€408 | |
| Total equity and liabilities | 10/49 | €40,196 | €35,920 | -€4,277 | -10.6% |
| Equity | 10/15 | €37,961 | €33,819 | -€4,142 | -10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,501 | €13,359 | -€4,142 | -23.7% |
| Amounts payable | 17/49 | €2,236 | €2,101 | -€135 | -6.0% |
| Amounts payable within one year | 42/48 | €1,888 | €988 | -€900 | -47.7% |
| Trade debts | 44 | €1,766 | €866 | -€900 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,748 | €3,198 | -€550 | -14.7% |
| Gross operating margin | 9900 | - | -€418 | -€418 | |
| Operating profit (loss) | 9901 | -€4,096 | -€3,963 | +€133 | +3.2% |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Recurring financial charges | 65 | €235 | €178 | -€56 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,328 | -€4,142 | +€187 | +4.3% |
| Profit (loss) for the period | 9904 | -€4,328 | -€4,142 | +€187 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,328 | -€4,142 | +€187 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.