BIDA 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.
BIDA Consulting
Largest movements
- Cash -€119,709
down €119,709 (-89.1%), from €134,355 to €14,646
mainly Contributions, distributions and other (-€135,075) and Tax, wage and social debts (-€14,996)
- Tangible fixed assets +€7,028
up €7,028 (+152.8%), from €4,599 to €11,627
of which Plant, machinery and equipment: +€8,121
- Receivables within one year -€6,551
down €6,551 (-28.7%), from €22,786 to €16,235
of which Other amounts receivable: -€4,895
- Profit (loss) carried forward -€134,972
down €134,972 (-99.9%), from €135,075 to €103
- Other debts +€32,438
new in 2025: €32,438
- Tax, wage and social debts -€14,996
down €14,996 (-63.9%), from €23,464 to €8,468
of which Taxes: -€15,009
- Gross operating margin -€47,924
down €47,924 (-54.1%), from €88,594 to €40,670
- Financial charges +€19,569
up €19,569 (+120.8%), from €16,195 to €35,764
- Taxes -€14,515
down €14,515 (-92.7%), from €15,664 to €1,148
- Depreciation +€1,932
up €1,932 (+168.5%), from €1,147 to €3,079
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 | €163,305 | €44,356 | -€118,949 | -72.8% |
| Fixed assets | 21/28 | €4,599 | €11,627 | +€7,028 | +152.8% |
| Tangible fixed assets | 22/27 | €4,599 | €11,627 | +€7,028 | +152.8% |
| Plant, machinery and equipment | 23 | €2,111 | €10,232 | +€8,121 | +384.7% |
| Furniture and vehicles | 24 | €2,488 | €1,395 | -€1,093 | -43.9% |
| Current assets | 29/58 | €158,706 | €32,729 | -€125,977 | -79.4% |
| Amounts receivable within one year | 40/41 | €22,786 | €16,235 | -€6,551 | -28.7% |
| Trade receivables | 40 | €17,385 | €15,730 | -€1,655 | -9.5% |
| Other amounts receivable | 41 | €5,400 | €505 | -€4,895 | -90.7% |
| Cash at bank and in hand | 54/58 | €134,355 | €14,646 | -€119,709 | -89.1% |
| Deferred charges and accrued income | 490/1 | €1,566 | €1,849 | +€283 | +18.1% |
| Total equity and liabilities | 10/49 | €163,305 | €44,356 | -€118,949 | -72.8% |
| Equity | 10/15 | €137,575 | €2,603 | -€134,972 | -98.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,075 | €103 | -€134,972 | -99.9% |
| Amounts payable | 17/49 | €25,731 | €41,754 | +€16,023 | +62.3% |
| Amounts payable within one year | 42/48 | €25,667 | €41,688 | +€16,021 | +62.4% |
| Trade debts | 44 | €2,202 | €782 | -€1,421 | -64.5% |
| Suppliers | 440/4 | €2,202 | €782 | -€1,421 | -64.5% |
| Taxes, remuneration and social security | 45 | €23,464 | €8,468 | -€14,996 | -63.9% |
| Taxes | 450/3 | €22,230 | €7,221 | -€15,009 | -67.5% |
| Remuneration and social security | 454/9 | €1,234 | €1,247 | +€13 | +1.0% |
| Other amounts payable | 47/48 | - | €32,438 | +€32,438 | |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €3,079 | +€1,932 | +168.5% |
| Other operating charges | 640/8 | €668 | €1,088 | +€420 | +62.8% |
| Gross operating margin | 9900 | €88,594 | €40,670 | -€47,924 | -54.1% |
| Operating profit (loss) | 9901 | €86,779 | €36,503 | -€50,276 | -57.9% |
| Financial income | 75/76B | €1,281 | €512 | -€769 | -60.1% |
| Recurring financial income | 75 | €1,281 | €512 | -€769 | -60.1% |
| Financial charges | 65/66B | €16,195 | €35,764 | +€19,569 | +120.8% |
| Recurring financial charges | 65 | €16,195 | €35,764 | +€19,569 | +120.8% |
| Profit (loss) for the period before taxes | 9903 | €71,865 | €1,251 | -€70,614 | -98.3% |
| Income taxes | 67/77 | €15,664 | €1,148 | -€14,515 | -92.7% |
| Profit (loss) for the period | 9904 | €56,201 | €103 | -€56,098 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,201 | €103 | -€56,098 | -99.8% |
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 12 October 2026 via checked.be.