BB MANAGEMENT EN CONSULTING: what changed
BB MANAGEMENT EN CONSULTING
Largest movements
- Receivables within one year +€21,093
up €21,093 (+22.7%), from €92,928 to €114,020
of which Other amounts receivable: +€75,000
- Deferred charges and accrued income +€15,967
up €15,967 (+97.2%), from €16,427 to €32,394
- Cash -€3,284
down €3,284 (-32.4%), from €10,134 to €6,850
mainly Contributions, distributions and other (-€74,117) and Receivables within one year (-€21,093)
- Other debts +€44,383
up €44,383 (+321%), from €13,812 to €58,195
- Reserves -€15,255
down €15,255 (-7.5%), from €204,280 to €189,025
- Tax, wage and social debts +€11,346
up €11,346 (+80.2%), from €14,153 to €25,500
of which Taxes: +€11,346
- Debts after one year -€6,208
no longer reported in 2025 (was €6,208)
- Current portion of long-term debt -€5,752
down €5,752 (-48.1%), from €11,960 to €6,208
- Gross operating margin +€16,760
up €16,760, from -€9,193 to €7,567
- Financial income +€4,949
up €4,949 (+7.0%), from €70,322 to €75,272
- Taxes +€1,828
up €1,828 (+40.5%), from €4,512 to €6,339
- Other operating charges +€1,161
up €1,161 (+63.2%), from €1,837 to €2,997
- Depreciation +€411
up €411 (+4.8%), from €8,625 to €9,036
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,742 | €304,036 | +€32,294 | +11.9% |
| Fixed assets | 21/28 | €74,839 | €72,662 | -€2,177 | -2.9% |
| Tangible fixed assets | 22/27 | €73,839 | €71,662 | -€2,177 | -2.9% |
| Plant, machinery and equipment | 23 | €1,873 | €1,244 | -€630 | -33.6% |
| Furniture and vehicles | 24 | €7,744 | €5,260 | -€2,484 | -32.1% |
| Other tangible fixed assets | 26 | €64,222 | €65,159 | +€937 | +1.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €196,903 | €231,373 | +€34,470 | +17.5% |
| Amounts receivable within one year | 40/41 | €92,928 | €114,020 | +€21,093 | +22.7% |
| Trade receivables | 40 | €92,928 | €39,020 | -€53,908 | -58.0% |
| Other amounts receivable | 41 | - | €75,000 | +€75,000 | |
| Current investments | 50/53 | €77,415 | €78,109 | +€694 | +0.9% |
| Cash at bank and in hand | 54/58 | €10,134 | €6,850 | -€3,284 | -32.4% |
| Deferred charges and accrued income | 490/1 | €16,427 | €32,394 | +€15,967 | +97.2% |
| Total equity and liabilities | 10/49 | €271,742 | €304,036 | +€32,294 | +11.9% |
| Equity | 10/15 | €222,880 | €207,625 | -€15,255 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,280 | €189,025 | -€15,255 | -7.5% |
| Distributable reserves | 133 | €204,280 | €189,025 | -€15,255 | -7.5% |
| Amounts payable | 17/49 | €48,862 | €96,411 | +€47,549 | +97.3% |
| Amounts payable after more than one year | 17 | €6,208 | - | -€6,208 | |
| Financial debts | 170/4 | €6,208 | - | -€6,208 | |
| Amounts payable within one year | 42/48 | €42,654 | €96,411 | +€53,757 | +126% |
| Current portion of amounts payable after more than one year | 42 | €11,960 | €6,208 | -€5,752 | -48.1% |
| Financial debts | 43 | - | €3,851 | +€3,851 | |
| Credit institutions | 430/8 | - | €3,851 | +€3,851 | |
| Trade debts | 44 | €2,729 | €2,657 | -€72 | -2.6% |
| Suppliers | 440/4 | €2,729 | €2,657 | -€72 | -2.6% |
| Taxes, remuneration and social security | 45 | €14,153 | €25,500 | +€11,346 | +80.2% |
| Taxes | 450/3 | €11,953 | €23,300 | +€11,346 | +94.9% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €13,812 | €58,195 | +€44,383 | +321% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,625 | €9,036 | +€411 | +4.8% |
| Other operating charges | 640/8 | €1,837 | €2,997 | +€1,161 | +63.2% |
| Gross operating margin | 9900 | -€9,193 | €7,567 | +€16,760 | |
| Operating profit (loss) | 9901 | -€19,655 | -€4,467 | +€15,188 | +77.3% |
| Financial income | 75/76B | €70,322 | €75,272 | +€4,949 | +7.0% |
| Recurring financial income | 75 | €70,322 | €75,272 | +€4,949 | +7.0% |
| Financial charges | 65/66B | €5,719 | €5,604 | -€114 | -2.0% |
| Recurring financial charges | 65 | €5,719 | €5,604 | -€114 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €44,949 | €65,201 | +€20,252 | +45.1% |
| Income taxes | 67/77 | €4,512 | €6,339 | +€1,828 | +40.5% |
| Profit (loss) for the period | 9904 | €40,438 | €58,862 | +€18,424 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,438 | €58,862 | +€18,424 | +45.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.