BBI 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.
BBI CONSULTING
Largest movements
- Cash -€1.0m
down €1.0m (-58.4%), from €1.7m to €714,898
mainly Other debts (-€988,924) and Contributions, distributions and other (-€143,000)
- Receivables within one year -€38,311
down €38,311 (-79.4%), from €48,250 to €9,939
of which Other amounts receivable: -€24,400
- Other debts -€988,924
down €988,924 (-100.0%), from €989,079 to €155
- Reserves -€59,138
down €59,138 (-6.9%), from €852,068 to €792,930
- Gross operating margin +€22,777
up €22,777 (+31.1%), from €73,240 to €96,017
- Financial income -€18,567
down €18,567 (-32.4%), from €57,313 to €38,746
- Taxes +€1,449
up €1,449 (+3.8%), from €37,891 to €39,341
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 | €1,859,298 | €812,396 | -€1.0m | -56.3% |
| Fixed assets | 21/28 | €92,240 | €87,558 | -€4,682 | -5.1% |
| Tangible fixed assets | 22/27 | €33,039 | €23,357 | -€9,682 | -29.3% |
| Plant, machinery and equipment | 23 | €1,882 | €1,233 | -€649 | -34.5% |
| Furniture and vehicles | 24 | €31,156 | €22,124 | -€9,033 | -29.0% |
| Financial fixed assets | 28 | €59,202 | €64,202 | +€5,000 | +8.4% |
| Current assets | 29/58 | €1,767,058 | €724,837 | -€1.0m | -59.0% |
| Amounts receivable within one year | 40/41 | €48,250 | €9,939 | -€38,311 | -79.4% |
| Trade receivables | 40 | €21,830 | €7,919 | -€13,910 | -63.7% |
| Other amounts receivable | 41 | €26,420 | €2,020 | -€24,400 | -92.4% |
| Cash at bank and in hand | 54/58 | €1,718,808 | €714,898 | -€1.0m | -58.4% |
| Total equity and liabilities | 10/49 | €1,859,298 | €812,396 | -€1.0m | -56.3% |
| Equity | 10/15 | €857,504 | €798,366 | -€59,138 | -6.9% |
| Contributions | 10/11 | €5,436 | €5,436 | = | 0.0% |
| Reserves | 13 | €852,068 | €792,930 | -€59,138 | -6.9% |
| Distributable reserves | 133 | €852,068 | €792,930 | -€59,138 | -6.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,001,794 | €14,030 | -€987,764 | -98.6% |
| Amounts payable within one year | 42/48 | €1,001,794 | €14,030 | -€987,764 | -98.6% |
| Trade debts | 44 | €0 | €5,697 | +€5,697 | |
| Suppliers | 440/4 | €0 | €5,697 | +€5,697 | |
| Taxes, remuneration and social security | 45 | €12,715 | €8,177 | -€4,538 | -35.7% |
| Taxes | 450/3 | €12,715 | €8,177 | -€4,538 | -35.7% |
| Other amounts payable | 47/48 | €989,079 | €155 | -€988,924 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,879 | €9,682 | -€197 | -2.0% |
| Other operating charges | 640/8 | €1,289 | €1,534 | +€244 | +18.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €73,240 | €96,017 | +€22,777 | +31.1% |
| Operating profit (loss) | 9901 | €62,071 | €84,802 | +€22,730 | +36.6% |
| Financial income | 75/76B | €57,313 | €38,746 | -€18,567 | -32.4% |
| Recurring financial income | 75 | €57,313 | €38,746 | -€18,567 | -32.4% |
| Financial charges | 65/66B | €346 | €345 | -€1 | -0.3% |
| Recurring financial charges | 65 | €346 | €345 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €119,039 | €123,203 | +€4,164 | +3.5% |
| Income taxes | 67/77 | €37,891 | €39,341 | +€1,449 | +3.8% |
| Profit (loss) for the period | 9904 | €81,147 | €83,862 | +€2,715 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,147 | €83,862 | +€2,715 | +3.3% |
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 19 October 2026 via checked.be.