BDA 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.
BDA consulting
Largest movements
- Cash -€60,128
down €60,128 (-71.8%), from €83,766 to €23,638
mainly Net result for the year (-€50,237) and Other debts (-€9,052)
- Receivables within one year -€4,008
down €4,008 (-29.2%), from €13,717 to €9,709
of which Trade receivables: -€3,838
- Tangible fixed assets -€2,332
down €2,332 (-38.6%), from €6,043 to €3,711
- Profit (loss) carried forward -€50,237
down €50,237 (-36.4%), from -€137,888 to -€188,125
- Other debts -€9,052
down €9,052 (-13.6%), from €66,658 to €57,606
- Tax, wage and social debts -€4,907
down €4,907 (-8.4%), from €58,240 to €53,333
of which Remuneration and social security: -€5,646
- Trade debts -€2,272
down €2,272 (-73.5%), from €3,091 to €820
- Gross operating margin -€290,469
down €290,469, from €266,859 to -€23,610
- Taxes -€51,854
down €51,854 (-98.6%), from €52,594 to €740
- Staff costs -€19,558
down €19,558 (-46.0%), from €42,531 to €22,973
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 | €108,276 | €41,808 | -€66,468 | -61.4% |
| Fixed assets | 21/28 | €10,793 | €8,461 | -€2,332 | -21.6% |
| Tangible fixed assets | 22/27 | €6,043 | €3,711 | -€2,332 | -38.6% |
| Furniture and vehicles | 24 | €6,043 | €3,711 | -€2,332 | -38.6% |
| Financial fixed assets | 28 | €4,750 | €4,750 | = | 0.0% |
| Current assets | 29/58 | €97,483 | €33,348 | -€64,135 | -65.8% |
| Amounts receivable within one year | 40/41 | €13,717 | €9,709 | -€4,008 | -29.2% |
| Trade receivables | 40 | €10,532 | €6,694 | -€3,838 | -36.4% |
| Other amounts receivable | 41 | €3,185 | €3,015 | -€169 | -5.3% |
| Cash at bank and in hand | 54/58 | €83,766 | €23,638 | -€60,128 | -71.8% |
| Total equity and liabilities | 10/49 | €108,276 | €41,808 | -€66,468 | -61.4% |
| Equity | 10/15 | -€19,714 | -€69,951 | -€50,237 | -255% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,174 | €113,174 | = | 0.0% |
| Distributable reserves | 133 | €113,174 | €113,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,888 | -€188,125 | -€50,237 | -36.4% |
| Amounts payable | 17/49 | €127,990 | €111,759 | -€16,230 | -12.7% |
| Amounts payable within one year | 42/48 | €127,990 | €111,759 | -€16,230 | -12.7% |
| Trade debts | 44 | €3,091 | €820 | -€2,272 | -73.5% |
| Suppliers | 440/4 | €3,091 | €820 | -€2,272 | -73.5% |
| Taxes, remuneration and social security | 45 | €58,240 | €53,333 | -€4,907 | -8.4% |
| Taxes | 450/3 | €52,594 | €53,333 | +€740 | +1.4% |
| Remuneration and social security | 454/9 | €5,646 | - | -€5,646 | |
| Other amounts payable | 47/48 | €66,658 | €57,606 | -€9,052 | -13.6% |
| Remuneration, social security and pensions | 62 | €42,531 | €22,973 | -€19,558 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,793 | €2,332 | +€539 | +30.0% |
| Other operating charges | 640/8 | €1,575 | €208 | -€1,367 | -86.8% |
| Gross operating margin | 9900 | €266,859 | -€23,610 | -€290,469 | |
| Operating profit (loss) | 9901 | €220,960 | -€49,123 | -€270,083 | |
| Financial income | 75/76B | €208 | €169 | -€39 | -18.5% |
| Recurring financial income | 75 | €208 | €169 | -€39 | -18.5% |
| Financial charges | 65/66B | €747 | €544 | -€204 | -27.2% |
| Recurring financial charges | 65 | €747 | €544 | -€204 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €220,420 | -€49,498 | -€269,918 | |
| Income taxes | 67/77 | €52,594 | €740 | -€51,854 | -98.6% |
| Profit (loss) for the period | 9904 | €167,827 | -€50,237 | -€218,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €167,827 | -€50,237 | -€218,064 |
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 22 October 2026 via checked.be.