Big Panda Consultancy: 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 Panda Consultancy
Largest movements
- Cash +€159,102
up €159,102 (+54.1%), from €294,306 to €453,408
mainly Net result for the year (+€171,754) and Tax, wage and social debts (+€57,575)
- Receivables within one year +€80,002
up €80,002 (+881.6%), from €9,075 to €89,077
- Reserves +€171,754
up €171,754 (+69.9%), from €245,560 to €417,314
- Tax, wage and social debts +€57,575
up €57,575 (+120.3%), from €47,876 to €105,451
of which Taxes: +€57,561
- Other debts +€10,655
up €10,655 (+129.6%), from €8,218 to €18,873
- Gross operating margin +€46,608
up €46,608 (+26.1%), from €178,836 to €225,444
- Taxes +€11,572
up €11,572 (+29.0%), from €39,938 to €51,509
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 | €303,381 | €544,104 | +€240,723 | +79.3% |
| Fixed assets | 21/28 | - | €1,619 | +€1,619 | |
| Tangible fixed assets | 22/27 | - | €1,619 | +€1,619 | |
| Furniture and vehicles | 24 | - | €1,619 | +€1,619 | |
| Current assets | 29/58 | €303,381 | €542,485 | +€239,104 | +78.8% |
| Amounts receivable within one year | 40/41 | €9,075 | €89,077 | +€80,002 | +881.6% |
| Trade receivables | 40 | €9,075 | €89,077 | +€80,002 | +881.6% |
| Cash at bank and in hand | 54/58 | €294,306 | €453,408 | +€159,102 | +54.1% |
| Total equity and liabilities | 10/49 | €303,381 | €544,104 | +€240,723 | +79.3% |
| Equity | 10/15 | €246,560 | €418,314 | +€171,754 | +69.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €245,560 | €417,314 | +€171,754 | +69.9% |
| Distributable reserves | 133 | €245,560 | €417,314 | +€171,754 | +69.9% |
| Amounts payable | 17/49 | €56,820 | €125,789 | +€68,969 | +121.4% |
| Amounts payable within one year | 42/48 | €56,820 | €124,830 | +€68,010 | +119.7% |
| Trade debts | 44 | €726 | €506 | -€220 | -30.3% |
| Suppliers | 440/4 | €726 | €506 | -€220 | -30.3% |
| Taxes, remuneration and social security | 45 | €47,876 | €105,451 | +€57,575 | +120.3% |
| Taxes | 450/3 | €45,859 | €103,420 | +€57,561 | +125.5% |
| Remuneration and social security | 454/9 | €2,017 | €2,031 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €8,218 | €18,873 | +€10,655 | +129.6% |
| Accrued charges and deferred income | 492/3 | - | €959 | +€959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €116 | +€116 | |
| Other operating charges | 640/8 | €118 | €234 | +€116 | +97.9% |
| Gross operating margin | 9900 | €178,836 | €225,444 | +€46,608 | +26.1% |
| Operating profit (loss) | 9901 | €178,718 | €225,095 | +€46,377 | +25.9% |
| Financial income | 75/76B | €0 | €7 | +€7 | |
| Recurring financial income | 75 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €57 | €1,837 | +€1,781 | +3142.9% |
| Recurring financial charges | 65 | €57 | €1,837 | +€1,781 | +3142.9% |
| Profit (loss) for the period before taxes | 9903 | €178,661 | €223,264 | +€44,602 | +25.0% |
| Income taxes | 67/77 | €39,938 | €51,509 | +€11,572 | +29.0% |
| Profit (loss) for the period | 9904 | €138,724 | €171,754 | +€33,031 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €138,724 | €171,754 | +€33,031 | +23.8% |
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 10 October 2026 via checked.be.