BBA 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.
BBA CONSULTING
Largest movements
- Tangible fixed assets -€6,998
down €6,998 (-56.0%), from €12,494 to €5,496
of which Leasing and similar rights: -€5,379
- Cash -€4,371
down €4,371 (-16.9%), from €25,913 to €21,542
mainly Current portion of long-term debt (-€5,852) and Tax, wage and social debts (-€4,893)
- Receivables within one year +€4,100
up €4,100 (+10.4%), from €39,438 to €43,537
of which Trade receivables: +€3,543
- Current portion of long-term debt -€5,852
down €5,852 (-95.4%), from €6,135 to €283
- Tax, wage and social debts -€4,893
down €4,893 (-31.1%), from €15,737 to €10,844
- Trade debts +€3,515
up €3,515 (+227%), from €1,550 to €5,065
- Profit (loss) carried forward +€1,950
new in 2025: €1,950
- Other debts -€1,737
down €1,737 (-21.0%), from €8,280 to €6,543
- Gross operating margin -€23,438
down €23,438 (-58.8%), from €39,850 to €16,411
- Taxes -€5,084
down €5,084 (-62.5%), from €8,133 to €3,050
- Depreciation -€1,569
down €1,569 (-15.5%), from €10,121 to €8,552
- Other operating charges -€428
down €428 (-28.6%), from €1,500 to €1,071
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 | €80,474 | €73,459 | -€7,016 | -8.7% |
| Fixed assets | 21/28 | €12,549 | €5,851 | -€6,698 | -53.4% |
| Tangible fixed assets | 22/27 | €12,494 | €5,496 | -€6,998 | -56.0% |
| Furniture and vehicles | 24 | €7,115 | €5,496 | -€1,619 | -22.8% |
| Leasing and similar rights | 25 | €5,379 | €0 | -€5,379 | -100% |
| Financial fixed assets | 28 | €55 | €355 | +€300 | +545% |
| Current assets | 29/58 | €67,925 | €67,608 | -€317 | -0.5% |
| Amounts receivable within one year | 40/41 | €39,438 | €43,537 | +€4,100 | +10.4% |
| Trade receivables | 40 | €39,438 | €42,980 | +€3,543 | +9.0% |
| Other amounts receivable | 41 | - | €557 | +€557 | |
| Cash at bank and in hand | 54/58 | €25,913 | €21,542 | -€4,371 | -16.9% |
| Deferred charges and accrued income | 490/1 | €2,574 | €2,528 | -€46 | -1.8% |
| Total equity and liabilities | 10/49 | €80,474 | €73,459 | -€7,016 | -8.7% |
| Equity | 10/15 | €48,773 | €50,723 | +€1,950 | +4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,773 | €43,773 | = | 0.0% |
| Distributable reserves | 133 | €43,773 | €43,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,950 | +€1,950 | |
| Amounts payable | 17/49 | €31,701 | €22,735 | -€8,966 | -28.3% |
| Amounts payable within one year | 42/48 | €31,701 | €22,735 | -€8,966 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €6,135 | €283 | -€5,852 | -95.4% |
| Trade debts | 44 | €1,550 | €5,065 | +€3,515 | +227% |
| Suppliers | 440/4 | €1,550 | €5,065 | +€3,515 | +227% |
| Taxes, remuneration and social security | 45 | €15,737 | €10,844 | -€4,893 | -31.1% |
| Taxes | 450/3 | €15,737 | €10,844 | -€4,893 | -31.1% |
| Other amounts payable | 47/48 | €8,280 | €6,543 | -€1,737 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,121 | €8,552 | -€1,569 | -15.5% |
| Other operating charges | 640/8 | €1,500 | €1,071 | -€428 | -28.6% |
| Gross operating margin | 9900 | €39,850 | €16,411 | -€23,438 | -58.8% |
| Operating profit (loss) | 9901 | €28,229 | €6,788 | -€21,441 | -76.0% |
| Financial income | 75/76B | €352 | €0 | -€352 | -100% |
| Recurring financial income | 75 | €352 | €0 | -€352 | -100% |
| Financial charges | 65/66B | €1,569 | €1,789 | +€220 | +14.0% |
| Recurring financial charges | 65 | €1,569 | €1,789 | +€220 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €27,012 | €5,000 | -€22,012 | -81.5% |
| Income taxes | 67/77 | €8,133 | €3,050 | -€5,084 | -62.5% |
| Profit (loss) for the period | 9904 | €18,879 | €1,950 | -€16,928 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,879 | €1,950 | -€16,928 | -89.7% |
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 16 October 2026 via checked.be.