BBM Consult: 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.
BBM Consult
Largest movements
- Cash -€119,611
down €119,611 (-58.4%), from €204,659 to €85,048
mainly Tax, wage and social debts (-€75,519) and Receivables within one year (-€59,459)
- Receivables within one year +€59,459
up €59,459 (+18.9%), from €315,309 to €374,768
of which Trade receivables: +€66,775
- Tangible fixed assets -€8,612
down €8,612 (-8.6%), from €100,563 to €91,951
of which Land and buildings: -€15,467
- Tax, wage and social debts -€75,519
down €75,519 (-70.0%), from €107,848 to €32,330
of which Taxes: -€63,342
- Current portion of long-term debt -€15,464
down €15,464 (-54.1%), from €28,567 to €13,104
- Other debts +€13,600
up €13,600 (+24.0%), from €56,740 to €70,340
- Reserves +€8,000
up €8,000 (+3.8%), from €209,549 to €217,549
- Gross operating margin -€190,916
down €190,916 (-71.4%), from €267,341 to €76,425
- Turnover -€139,269
down €139,269 (-26.5%), from €526,275 to €387,007
- Taxes -€64,369
down €64,369 (-91.9%), from €70,008 to €5,639
- Purchases and services +€51,647
up €51,647 (+19.9%), from €258,935 to €310,582
- Staff costs -€17,890
down €17,890 (-38.4%), from €46,560 to €28,670
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 | €620,531 | €551,767 | -€68,764 | -11.1% |
| Fixed assets | 21/28 | €100,563 | €91,951 | -€8,612 | -8.6% |
| Tangible fixed assets | 22/27 | €100,563 | €91,951 | -€8,612 | -8.6% |
| Land and buildings | 22 | €77,355 | €61,888 | -€15,467 | -20.0% |
| Plant, machinery and equipment | 23 | - | €11,235 | +€11,235 | |
| Furniture and vehicles | 24 | €23,208 | €18,828 | -€4,380 | -18.9% |
| Current assets | 29/58 | €519,968 | €459,816 | -€60,152 | -11.6% |
| Amounts receivable within one year | 40/41 | €315,309 | €374,768 | +€59,459 | +18.9% |
| Trade receivables | 40 | €307,833 | €374,608 | +€66,775 | +21.7% |
| Other amounts receivable | 41 | €7,476 | €160 | -€7,316 | -97.9% |
| Cash at bank and in hand | 54/58 | €204,659 | €85,048 | -€119,611 | -58.4% |
| Total equity and liabilities | 10/49 | €620,531 | €551,767 | -€68,764 | -11.1% |
| Equity | 10/15 | €291,215 | €299,553 | +€8,338 | +2.9% |
| Reserves | 13 | €209,549 | €217,549 | +€8,000 | +3.8% |
| Distributable reserves | 133 | €209,549 | €217,549 | +€8,000 | +3.8% |
| Profit (loss) carried forward | 14 | €81,666 | €82,004 | +€338 | +0.4% |
| Provisions and deferred taxes | 16 | €18,750 | €18,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,750 | €18,750 | = | 0.0% |
| Environmental obligations | 163 | €18,750 | €18,750 | = | 0.0% |
| Amounts payable | 17/49 | €310,566 | €233,464 | -€77,102 | -24.8% |
| Amounts payable after more than one year | 17 | €78,693 | €78,196 | -€497 | -0.6% |
| Financial debts | 170/4 | €78,693 | €78,196 | -€497 | -0.6% |
| Amounts payable within one year | 42/48 | €231,873 | €155,268 | -€76,605 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €28,567 | €13,104 | -€15,464 | -54.1% |
| Financial debts | 43 | €146 | - | -€146 | |
| Credit institutions | 430/8 | €146 | - | -€146 | |
| Trade debts | 44 | €38,571 | €39,494 | +€923 | +2.4% |
| Suppliers | 440/4 | €35,233 | €39,494 | +€4,261 | +12.1% |
| Bills of exchange payable | 441 | €3,338 | - | -€3,338 | |
| Taxes, remuneration and social security | 45 | €107,848 | €32,330 | -€75,519 | -70.0% |
| Taxes | 450/3 | €93,543 | €30,201 | -€63,342 | -67.7% |
| Remuneration and social security | 454/9 | €14,305 | €2,129 | -€12,177 | -85.1% |
| Other amounts payable | 47/48 | €56,740 | €70,340 | +€13,600 | +24.0% |
| Turnover | 70 | €526,275 | €387,007 | -€139,269 | -26.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €258,935 | €310,582 | +€51,647 | +19.9% |
| Remuneration, social security and pensions | 62 | €46,560 | €28,670 | -€17,890 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,699 | €21,437 | +€5,737 | +36.5% |
| Other operating charges | 640/8 | €11,000 | €8,841 | -€2,159 | -19.6% |
| Gross operating margin | 9900 | €267,341 | €76,425 | -€190,916 | -71.4% |
| Operating profit (loss) | 9901 | €194,081 | €17,477 | -€176,604 | -91.0% |
| Financial income | 75/76B | €63 | €758 | +€695 | +1,110% |
| Recurring financial income | 75 | €63 | €351 | +€289 | +461% |
| Non-recurring financial income | 76B | - | €407 | +€407 | |
| Financial charges | 65/66B | €4,920 | €4,258 | -€662 | -13.5% |
| Recurring financial charges | 65 | €4,920 | €4,258 | -€662 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €189,223 | €13,977 | -€175,246 | -92.6% |
| Income taxes | 67/77 | €70,008 | €5,639 | -€64,369 | -91.9% |
| Profit (loss) for the period | 9904 | €119,216 | €8,338 | -€110,877 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,216 | €8,338 | -€110,877 | -93.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.