BBE 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.
BBE CONSULTING
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€86,553
down €86,553 (-26.0%), from €333,005 to €246,452
mainly Current investments (-€100,000) and Contributions, distributions and other (-€39,000)
- Receivables within one year -€6,309
down €6,309 (-18.0%), from €34,954 to €28,645
- Reserves +€11,000
up €11,000 (+3.8%), from €292,600 to €303,600
- Tax, wage and social debts -€7,724
down €7,724 (-37.0%), from €20,893 to €13,169
- Profit (loss) carried forward +€5,681
up €5,681 (+11.9%), from €47,645 to €53,326
- Gross operating margin -€14,987
down €14,987 (-15.9%), from €94,136 to €79,149
- Taxes -€4,167
down €4,167 (-16.5%), from €25,220 to €21,053
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 | €370,804 | €376,513 | +€5,709 | +1.5% |
| Fixed assets | 21/28 | €2,353 | €924 | -€1,429 | -60.7% |
| Tangible fixed assets | 22/27 | €2,328 | €899 | -€1,429 | -61.4% |
| Furniture and vehicles | 24 | €2,328 | €899 | -€1,429 | -61.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €368,451 | €375,589 | +€7,138 | +1.9% |
| Amounts receivable within one year | 40/41 | €34,954 | €28,645 | -€6,309 | -18.0% |
| Trade receivables | 40 | €34,954 | €28,645 | -€6,309 | -18.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €333,005 | €246,452 | -€86,553 | -26.0% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €370,804 | €376,513 | +€5,709 | +1.5% |
| Equity | 10/15 | €345,245 | €361,926 | +€16,681 | +4.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €292,600 | €303,600 | +€11,000 | +3.8% |
| Distributable reserves | 133 | €292,600 | €303,600 | +€11,000 | +3.8% |
| Profit (loss) carried forward | 14 | €47,645 | €53,326 | +€5,681 | +11.9% |
| Amounts payable | 17/49 | €25,559 | €14,587 | -€10,972 | -42.9% |
| Amounts payable within one year | 42/48 | €25,559 | €14,587 | -€10,972 | -42.9% |
| Trade debts | 44 | €1,037 | €985 | -€53 | -5.1% |
| Suppliers | 440/4 | €1,037 | €985 | -€53 | -5.1% |
| Taxes, remuneration and social security | 45 | €20,893 | €13,169 | -€7,724 | -37.0% |
| Taxes | 450/3 | €20,893 | €13,169 | -€7,724 | -37.0% |
| Other amounts payable | 47/48 | €3,629 | €433 | -€3,195 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €1,429 | -€34 | -2.3% |
| Other operating charges | 640/8 | €673 | €758 | +€85 | +12.7% |
| Gross operating margin | 9900 | €94,136 | €79,149 | -€14,987 | -15.9% |
| Operating profit (loss) | 9901 | €92,001 | €76,962 | -€15,038 | -16.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €208 | €229 | +€21 | +10.0% |
| Recurring financial charges | 65 | €208 | €229 | +€21 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €91,793 | €76,734 | -€15,059 | -16.4% |
| Income taxes | 67/77 | €25,220 | €21,053 | -€4,167 | -16.5% |
| Profit (loss) for the period | 9904 | €66,573 | €55,681 | -€10,892 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,573 | €55,681 | -€10,892 | -16.4% |
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 10 October 2026 via checked.be.