BIG BALLOON 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.
BIG BALLOON CONSULTING
Largest movements
- Tangible fixed assets +€179,277
up €179,277 (+61.3%), from €292,361 to €471,638
of which Land and buildings: +€144,477
- Receivables within one year -€132,533
down €132,533 (-78.7%), from €168,494 to €35,961
of which Other amounts receivable: -€92,785
- Cash -€82,654
down €82,654 (-89.0%), from €92,850 to €10,196
mainly Investment in fixed assets (net) (-€221,836) and Other debts (-€161,126)
- Other debts -€161,126
down €161,126 (-50.3%), from €320,358 to €159,232
- Debts after one year +€112,566
up €112,566 (+136%), from €82,884 to €195,450
- Accrued charges and deferred income -€11,500
no longer reported in 2025 (was €11,500)
- Reserves +€11,287
up €11,287 (+10.6%), from €106,039 to €117,326
- Current portion of long-term debt +€8,028
up €8,028 (+59.2%), from €13,562 to €21,590
- Gross operating margin -€49,056
down €49,056 (-35.5%), from €138,264 to €89,208
- Taxes -€25,972
down €25,972 (-88.3%), from €29,414 to €3,442
- Other operating charges +€22,361
up €22,361 (+646%), from €3,461 to €25,822
- Financial charges +€5,470
up €5,470 (+56.5%), from €9,673 to €15,142
- Depreciation +€3,272
up €3,272 (+8.3%), from €39,286 to €42,558
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 | €557,353 | €521,978 | -€35,375 | -6.3% |
| Fixed assets | 21/28 | €292,361 | €471,638 | +€179,277 | +61.3% |
| Tangible fixed assets | 22/27 | €292,361 | €471,638 | +€179,277 | +61.3% |
| Land and buildings | 22 | €283,913 | €428,390 | +€144,477 | +50.9% |
| Plant, machinery and equipment | 23 | €5,458 | €1,227 | -€4,231 | -77.5% |
| Furniture and vehicles | 24 | €2,990 | €42,021 | +€39,031 | +1,306% |
| Current assets | 29/58 | €264,992 | €50,340 | -€214,652 | -81.0% |
| Amounts receivable within one year | 40/41 | €168,494 | €35,961 | -€132,533 | -78.7% |
| Trade receivables | 40 | €58,990 | €19,241 | -€39,748 | -67.4% |
| Other amounts receivable | 41 | €109,505 | €16,720 | -€92,785 | -84.7% |
| Cash at bank and in hand | 54/58 | €92,850 | €10,196 | -€82,654 | -89.0% |
| Deferred charges and accrued income | 490/1 | €3,647 | €4,183 | +€536 | +14.7% |
| Total equity and liabilities | 10/49 | €557,353 | €521,978 | -€35,375 | -6.3% |
| Equity | 10/15 | €106,039 | €117,326 | +€11,287 | +10.6% |
| Reserves | 13 | €106,039 | €117,326 | +€11,287 | +10.6% |
| Distributable reserves | 133 | €106,039 | €117,326 | +€11,287 | +10.6% |
| Amounts payable | 17/49 | €451,314 | €404,652 | -€46,662 | -10.3% |
| Amounts payable after more than one year | 17 | €82,884 | €195,450 | +€112,566 | +136% |
| Financial debts | 170/4 | €82,884 | €195,450 | +€112,566 | +136% |
| Amounts payable within one year | 42/48 | €356,930 | €209,203 | -€147,728 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €13,562 | €21,590 | +€8,028 | +59.2% |
| Trade debts | 44 | €8,596 | €12,750 | +€4,154 | +48.3% |
| Suppliers | 440/4 | €8,596 | €12,750 | +€4,154 | +48.3% |
| Taxes, remuneration and social security | 45 | €14,414 | €15,630 | +€1,216 | +8.4% |
| Taxes | 450/3 | €14,414 | €15,630 | +€1,216 | +8.4% |
| Other amounts payable | 47/48 | €320,358 | €159,232 | -€161,126 | -50.3% |
| Accrued charges and deferred income | 492/3 | €11,500 | - | -€11,500 | |
| Non-recurring operating income | 76A | - | €1,958 | +€1,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,286 | €42,558 | +€3,272 | +8.3% |
| Other operating charges | 640/8 | €3,461 | €25,822 | +€22,361 | +646% |
| Gross operating margin | 9900 | €138,264 | €89,208 | -€49,056 | -35.5% |
| Operating profit (loss) | 9901 | €95,517 | €20,827 | -€74,690 | -78.2% |
| Financial income | 75/76B | €6,151 | €9,043 | +€2,893 | +47.0% |
| Recurring financial income | 75 | €6,151 | €9,043 | +€2,893 | +47.0% |
| Financial charges | 65/66B | €9,673 | €15,142 | +€5,470 | +56.5% |
| Recurring financial charges | 65 | €9,673 | €15,142 | +€5,470 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €91,995 | €14,729 | -€77,266 | -84.0% |
| Income taxes | 67/77 | €29,414 | €3,442 | -€25,972 | -88.3% |
| Profit (loss) for the period | 9904 | €62,581 | €11,287 | -€51,294 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,581 | €11,287 | -€51,294 | -82.0% |
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 26 October 2026 via checked.be.