BdBe Consultancy: 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.
BdBe Consultancy
Largest movements
- Cash +€39,672
up €39,672 (+22.7%), from €174,741 to €214,414
mainly Other debts (+€204,657) and Net result for the year (+€123,203)
- Receivables within one year -€23,248
down €23,248 (-24.7%), from €94,053 to €70,805
- Tangible fixed assets -€13,495
down €13,495 (-13.5%), from €99,900 to €86,406
of which Furniture and vehicles: -€12,806
- Other debts +€204,657
up €204,657 (+178.0%), from €115,000 to €319,657
- Reserves -€196,453
down €196,453 (-100.0%), from €196,453 to €0
- Debts after one year -€9,983
down €9,983 (-32.0%), from €31,233 to €21,250
- Tax, wage and social debts +€6,235
up €6,235 (+46.6%), from €13,367 to €19,602
of which Taxes: +€6,002
- Taxes +€5,548
up €5,548 (+14.4%), from €38,463 to €44,011
- Financial income +€2,375
up €2,375 (+110.2%), from €2,156 to €4,531
- Depreciation +€2,257
up €2,257 (+11.8%), from €19,066 to €21,323
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 | €368,789 | €373,765 | +€4,977 | +1.3% |
| Fixed assets | 21/28 | €99,900 | €86,406 | -€13,495 | -13.5% |
| Tangible fixed assets | 22/27 | €99,900 | €86,406 | -€13,495 | -13.5% |
| Plant, machinery and equipment | 23 | €12,564 | €11,875 | -€689 | -5.5% |
| Furniture and vehicles | 24 | €87,337 | €74,531 | -€12,806 | -14.7% |
| Current assets | 29/58 | €268,888 | €287,359 | +€18,471 | +6.9% |
| Amounts receivable within one year | 40/41 | €94,053 | €70,805 | -€23,248 | -24.7% |
| Other amounts receivable | 41 | €94,053 | €70,805 | -€23,248 | -24.7% |
| Cash at bank and in hand | 54/58 | €174,741 | €214,414 | +€39,672 | +22.7% |
| Deferred charges and accrued income | 490/1 | €93 | €2,140 | +€2,047 | +2192.0% |
| Total equity and liabilities | 10/49 | €368,789 | €373,765 | +€4,977 | +1.3% |
| Equity | 10/15 | €199,453 | €3,000 | -€196,453 | -98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €196,453 | €0 | -€196,453 | -100.0% |
| Distributable reserves | 133 | €196,453 | €0 | -€196,453 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,335 | €370,765 | +€201,430 | +119.0% |
| Amounts payable after more than one year | 17 | €31,233 | €21,250 | -€9,983 | -32.0% |
| Financial debts | 170/4 | €31,233 | €21,250 | -€9,983 | -32.0% |
| Amounts payable within one year | 42/48 | €138,102 | €349,515 | +€211,413 | +153.1% |
| Current portion of amounts payable after more than one year | 42 | €9,578 | €9,983 | +€405 | +4.2% |
| Trade debts | 44 | €157 | €273 | +€116 | +74.0% |
| Suppliers | 440/4 | €157 | €273 | +€116 | +74.0% |
| Taxes, remuneration and social security | 45 | €13,367 | €19,602 | +€6,235 | +46.6% |
| Taxes | 450/3 | €12,117 | €18,119 | +€6,002 | +49.5% |
| Remuneration and social security | 454/9 | €1,250 | €1,483 | +€233 | +18.6% |
| Other amounts payable | 47/48 | €115,000 | €319,657 | +€204,657 | +178.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,066 | €21,323 | +€2,257 | +11.8% |
| Other operating charges | 640/8 | €1,931 | €2,056 | +€125 | +6.4% |
| Gross operating margin | 9900 | €187,184 | €187,861 | +€677 | +0.4% |
| Operating profit (loss) | 9901 | €166,187 | €164,481 | -€1,705 | -1.0% |
| Financial income | 75/76B | €2,156 | €4,531 | +€2,375 | +110.2% |
| Recurring financial income | 75 | €2,156 | €4,531 | +€2,375 | +110.2% |
| Financial charges | 65/66B | €2,149 | €1,797 | -€351 | -16.3% |
| Recurring financial charges | 65 | €2,149 | €1,797 | -€351 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €166,193 | €167,214 | +€1,021 | +0.6% |
| Income taxes | 67/77 | €38,463 | €44,011 | +€5,548 | +14.4% |
| Profit (loss) for the period | 9904 | €127,731 | €123,203 | -€4,527 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €127,731 | €123,203 | -€4,527 | -3.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.