BB&P 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&P Consulting
Largest movements
- Cash +€115,852
up €115,852 (+62.9%), from €184,162 to €300,013
mainly Net result for the year (+€92,675) and Receivables within one year (+€65,044)
- Receivables within one year -€65,044
down €65,044 (-89.5%), from €72,696 to €7,652
of which Trade receivables: -€40,250
- Tangible fixed assets -€14,333
down €14,333 (-28.3%), from €50,617 to €36,283
of which Furniture and vehicles: -€13,516
- Other debts +€34,527
up €34,527, from €0 to €34,527
- Debts after one year -€10,736
down €10,736 (-59.2%), from €18,122 to €7,386
- Tax, wage and social debts +€10,539
up €10,539 (+59.0%), from €17,863 to €28,402
- Gross operating margin -€58,643
down €58,643 (-29.1%), from €201,588 to €142,945
- Taxes -€25,935
down €25,935 (-42.1%), from €61,655 to €35,720
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 | €311,145 | €346,846 | +€35,701 | +11.5% |
| Fixed assets | 21/28 | €50,617 | €36,283 | -€14,333 | -28.3% |
| Tangible fixed assets | 22/27 | €50,617 | €36,283 | -€14,333 | -28.3% |
| Plant, machinery and equipment | 23 | €952 | €682 | -€270 | -28.3% |
| Furniture and vehicles | 24 | €45,295 | €31,778 | -€13,516 | -29.8% |
| Other tangible fixed assets | 26 | €4,370 | €3,823 | -€548 | -12.5% |
| Current assets | 29/58 | €260,528 | €310,562 | +€50,035 | +19.2% |
| Amounts receivable within one year | 40/41 | €72,696 | €7,652 | -€65,044 | -89.5% |
| Trade receivables | 40 | €40,695 | €445 | -€40,250 | -98.9% |
| Other amounts receivable | 41 | €32,001 | €7,207 | -€24,794 | -77.5% |
| Cash at bank and in hand | 54/58 | €184,162 | €300,013 | +€115,852 | +62.9% |
| Deferred charges and accrued income | 490/1 | €3,670 | €2,897 | -€773 | -21.1% |
| Total equity and liabilities | 10/49 | €311,145 | €346,846 | +€35,701 | +11.5% |
| Equity | 10/15 | €263,805 | €264,442 | +€637 | +0.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €260,305 | €260,305 | = | 0.0% |
| Distributable reserves | 133 | €260,305 | €260,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €637 | +€637 | |
| Amounts payable | 17/49 | €47,340 | €82,404 | +€35,064 | +74.1% |
| Amounts payable after more than one year | 17 | €18,122 | €7,386 | -€10,736 | -59.2% |
| Financial debts | 170/4 | €18,122 | €7,386 | -€10,736 | -59.2% |
| Amounts payable within one year | 42/48 | €29,118 | €75,018 | +€45,900 | +157.6% |
| Current portion of amounts payable after more than one year | 42 | €10,338 | €10,736 | +€398 | +3.8% |
| Trade debts | 44 | €917 | €1,353 | +€436 | +47.5% |
| Suppliers | 440/4 | €917 | €1,353 | +€436 | +47.5% |
| Taxes, remuneration and social security | 45 | €17,863 | €28,402 | +€10,539 | +59.0% |
| Taxes | 450/3 | €17,863 | €28,402 | +€10,539 | +59.0% |
| Other amounts payable | 47/48 | €0 | €34,527 | +€34,527 | |
| Accrued charges and deferred income | 492/3 | €100 | €0 | -€100 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,884 | €14,333 | +€449 | +3.2% |
| Other operating charges | 640/8 | €2,008 | €1,175 | -€833 | -41.5% |
| Gross operating margin | 9900 | €201,588 | €142,945 | -€58,643 | -29.1% |
| Operating profit (loss) | 9901 | €185,696 | €127,436 | -€58,260 | -31.4% |
| Financial income | 75/76B | €1,097 | €1,986 | +€890 | +81.1% |
| Recurring financial income | 75 | €1,097 | €1,986 | +€890 | +81.1% |
| Financial charges | 65/66B | €1,424 | €1,028 | -€397 | -27.8% |
| Recurring financial charges | 65 | €1,424 | €1,028 | -€397 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €185,368 | €128,395 | -€56,973 | -30.7% |
| Income taxes | 67/77 | €61,655 | €35,720 | -€25,935 | -42.1% |
| Profit (loss) for the period | 9904 | €123,714 | €92,675 | -€31,038 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,714 | €92,675 | -€31,038 | -25.1% |
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.