BBS-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.
BBS-Consult
Largest movements
- Current investments -€62,640
down €62,640 (-100.0%), from €62,640 to €0
- Cash +€47,386
up €47,386 (+850.7%), from €5,570 to €52,956
mainly Current investments (+€62,640) and Net result for the year (+€37,049)
- Receivables within one year +€25,864
up €25,864 (+79.8%), from €32,399 to €58,263
of which Other amounts receivable: +€21,169
- Debts after one year -€33,870
down €33,870 (-10.3%), from €328,119 to €294,250
of which Financial debts: -€26,685
- Reserves +€26,522
up €26,522 (+14.2%), from €186,588 to €213,110
of which Distributable reserves: +€26,522
- Other debts +€7,212
up €7,212 (+88.5%), from €8,154 to €15,366
- Depreciation -€3,124
down €3,124 (-13.2%), from €23,646 to €20,522
- Financial charges -€1,653
down €1,653 (-17.0%), from €9,715 to €8,062
- Gross operating margin -€1,403
down €1,403 (-1.6%), from €88,809 to €87,406
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 | €575,117 | €581,841 | +€6,724 | +1.2% |
| Fixed assets | 21/28 | €470,591 | €467,306 | -€3,285 | -0.7% |
| Intangible fixed assets | 21 | €101 | €35 | -€66 | -65.3% |
| Tangible fixed assets | 22/27 | €470,490 | €467,271 | -€3,219 | -0.7% |
| Land and buildings | 22 | €450,623 | €433,502 | -€17,121 | -3.8% |
| Plant, machinery and equipment | 23 | €1,532 | €7,628 | +€6,096 | +397.9% |
| Furniture and vehicles | 24 | €18,335 | €23,125 | +€4,790 | +26.1% |
| Other tangible fixed assets | 26 | - | €3,017 | +€3,017 | |
| Current assets | 29/58 | €104,526 | €114,534 | +€10,008 | +9.6% |
| Amounts receivable within one year | 40/41 | €32,399 | €58,263 | +€25,864 | +79.8% |
| Trade receivables | 40 | €19,063 | €23,758 | +€4,695 | +24.6% |
| Other amounts receivable | 41 | €13,336 | €34,505 | +€21,169 | +158.7% |
| Current investments | 50/53 | €62,640 | €0 | -€62,640 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,570 | €52,956 | +€47,386 | +850.7% |
| Deferred charges and accrued income | 490/1 | €3,916 | €3,316 | -€601 | -15.3% |
| Total equity and liabilities | 10/49 | €575,117 | €581,841 | +€6,724 | +1.2% |
| Equity | 10/15 | €200,788 | €227,310 | +€26,522 | +13.2% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €186,588 | €213,110 | +€26,522 | +14.2% |
| Non-distributable reserves | 130/1 | €1,037 | €1,037 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,037 | €1,037 | = | 0.0% |
| Distributable reserves | 133 | €185,551 | €212,073 | +€26,522 | +14.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €374,329 | €354,530 | -€19,799 | -5.3% |
| Amounts payable after more than one year | 17 | €328,119 | €294,250 | -€33,870 | -10.3% |
| Financial debts | 170/4 | €320,935 | €294,250 | -€26,685 | -8.3% |
| Other amounts payable | 178/9 | €7,185 | €0 | -€7,185 | -100.0% |
| Amounts payable within one year | 42/48 | €45,642 | €59,292 | +€13,650 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €24,610 | €26,685 | +€2,076 | +8.4% |
| Financial debts | 43 | €957 | €808 | -€149 | -15.6% |
| Credit institutions | 430/8 | €957 | €808 | -€149 | -15.6% |
| Trade debts | 44 | €6,493 | €6,722 | +€229 | +3.5% |
| Suppliers | 440/4 | €6,493 | €6,722 | +€229 | +3.5% |
| Taxes, remuneration and social security | 45 | €5,430 | €9,712 | +€4,283 | +78.9% |
| Taxes | 450/3 | €3,281 | €7,633 | +€4,352 | +132.6% |
| Remuneration and social security | 454/9 | €2,148 | €2,079 | -€69 | -3.2% |
| Other amounts payable | 47/48 | €8,154 | €15,366 | +€7,212 | +88.5% |
| Accrued charges and deferred income | 492/3 | €567 | €988 | +€421 | +74.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,646 | €20,522 | -€3,124 | -13.2% |
| Other operating charges | 640/8 | €2,626 | €3,318 | +€691 | +26.3% |
| Non-recurring operating charges | 66A | - | €2,339 | +€2,339 | |
| Gross operating margin | 9900 | €88,809 | €87,406 | -€1,403 | -1.6% |
| Operating profit (loss) | 9901 | €62,537 | €61,227 | -€1,310 | -2.1% |
| Financial income | 75/76B | €588 | €576 | -€12 | -2.0% |
| Recurring financial income | 75 | €588 | €576 | -€12 | -2.0% |
| Financial charges | 65/66B | €9,715 | €8,062 | -€1,653 | -17.0% |
| Recurring financial charges | 65 | €9,715 | €8,062 | -€1,653 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €53,410 | €53,742 | +€332 | +0.6% |
| Income taxes | 67/77 | €15,873 | €16,693 | +€821 | +5.2% |
| Profit (loss) for the period | 9904 | €37,538 | €37,049 | -€489 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,538 | €37,049 | -€489 | -1.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.