BBS CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Current investments -€120,000
down €120,000 (-79.8%), from €150,335 to €30,335
- Receivables within one year +€19,251
up €19,251 (+92.9%), from €20,719 to €39,971
of which Trade receivables: +€18,106
- Cash +€5,102
up €5,102 (+4.7%), from €108,555 to €113,657
mainly Current investments (+€120,000) and Net result for the year (+€100,889)
- Tangible fixed assets +€3,018
up €3,018 (+48.5%), from €6,225 to €9,244
of which Furniture and vehicles: +€4,001
- Other debts -€81,299
down €81,299 (-42.0%), from €193,605 to €112,305
- Tax, wage and social debts -€17,096
down €17,096 (-57.2%), from €29,884 to €12,788
- Gross operating margin +€25,794
up €25,794 (+25.2%), from €102,380 to €128,174
- Taxes +€9,114
up €9,114 (+44.8%), from €20,326 to €29,439
- Financial income +€5,719
up €5,719 (+39116.0%), from €15 to €5,733
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 | €292,121 | €197,210 | -€94,912 | -32.5% |
| Fixed assets | 21/28 | €6,225 | €9,244 | +€3,018 | +48.5% |
| Tangible fixed assets | 22/27 | €6,225 | €9,244 | +€3,018 | +48.5% |
| Plant, machinery and equipment | 23 | €1,979 | €1,511 | -€468 | -23.6% |
| Furniture and vehicles | 24 | - | €4,001 | +€4,001 | |
| Other tangible fixed assets | 26 | €4,246 | €3,731 | -€515 | -12.1% |
| Current assets | 29/58 | €285,896 | €187,966 | -€97,930 | -34.3% |
| Amounts receivable within one year | 40/41 | €20,719 | €39,971 | +€19,251 | +92.9% |
| Trade receivables | 40 | €20,719 | €38,826 | +€18,106 | +87.4% |
| Other amounts receivable | 41 | - | €1,145 | +€1,145 | |
| Current investments | 50/53 | €150,335 | €30,335 | -€120,000 | -79.8% |
| Cash at bank and in hand | 54/58 | €108,555 | €113,657 | +€5,102 | +4.7% |
| Deferred charges and accrued income | 490/1 | €6,287 | €4,004 | -€2,283 | -36.3% |
| Total equity and liabilities | 10/49 | €292,121 | €197,210 | -€94,912 | -32.5% |
| Equity | 10/15 | €65,481 | €66,369 | +€889 | +1.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €64,481 | €65,369 | +€889 | +1.4% |
| Distributable reserves | 133 | €64,481 | €65,369 | +€889 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €226,641 | €130,840 | -€95,800 | -42.3% |
| Amounts payable within one year | 42/48 | €226,114 | €130,328 | -€95,786 | -42.4% |
| Trade debts | 44 | €2,626 | €5,235 | +€2,609 | +99.4% |
| Suppliers | 440/4 | €2,626 | €5,235 | +€2,609 | +99.4% |
| Taxes, remuneration and social security | 45 | €29,884 | €12,788 | -€17,096 | -57.2% |
| Taxes | 450/3 | €29,884 | €12,788 | -€17,096 | -57.2% |
| Other amounts payable | 47/48 | €193,605 | €112,305 | -€81,299 | -42.0% |
| Accrued charges and deferred income | 492/3 | €526 | €512 | -€14 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €1,786 | +€803 | +81.7% |
| Other operating charges | 640/8 | €242 | €635 | +€393 | +162.2% |
| Gross operating margin | 9900 | €102,380 | €128,174 | +€25,794 | +25.2% |
| Operating profit (loss) | 9901 | €101,155 | €125,753 | +€24,598 | +24.3% |
| Financial income | 75/76B | €15 | €5,733 | +€5,719 | +39116.0% |
| Recurring financial income | 75 | €15 | €5,733 | +€5,719 | +39116.0% |
| Financial charges | 65/66B | €1,441 | €1,158 | -€282 | -19.6% |
| Recurring financial charges | 65 | €1,441 | €1,158 | -€282 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €99,729 | €130,328 | +€30,599 | +30.7% |
| Income taxes | 67/77 | €20,326 | €29,439 | +€9,114 | +44.8% |
| Profit (loss) for the period | 9904 | €79,404 | €100,889 | +€21,485 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,404 | €100,889 | +€21,485 | +27.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.