BIG WATER CONSULTING: what changed
BIG WATER CONSULTING
Largest movements
- Cash +€95,906
up €95,906 (+473%), from €20,257 to €116,163
mainly Net result for the year (+€139,939) and Receivables within one year (+€45,437)
- Receivables within one year -€45,437
down €45,437 (-23.6%), from €192,728 to €147,291
of which Trade receivables: -€73,376
- Deferred charges and accrued income -€4,601
down €4,601 (-41.1%), from €11,192 to €6,591
- Profit (loss) carried forward +€94,939
up €94,939 (+459%), from €20,668 to €115,607
- Trade debts -€65,436
down €65,436 (-54.9%), from €119,102 to €53,666
- Other debts +€27,014
up €27,014 (+150%), from €17,986 to €45,000
- Tax, wage and social debts -€8,342
down €8,342 (-3.8%), from €218,679 to €210,338
of which Taxes: -€6,983
- Gross operating margin +€119,182
up €119,182 (+15.8%), from €753,896 to €873,078
- Staff costs -€94,253
down €94,253 (-12.2%), from €772,761 to €678,509
- Taxes +€39,353
up €39,353 (+484,641%), from €8 to €39,361
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,826 | €425,011 | +€48,185 | +12.8% |
| Fixed assets | 21/28 | €89,648 | €91,965 | +€2,317 | +2.6% |
| Intangible fixed assets | 21 | €86,259 | €86,259 | = | 0.0% |
| Tangible fixed assets | 22/27 | €402 | €1,489 | +€1,087 | +271% |
| Furniture and vehicles | 24 | €402 | €1,489 | +€1,087 | +271% |
| Financial fixed assets | 28 | €2,988 | €4,218 | +€1,230 | +41.2% |
| Current assets | 29/58 | €287,177 | €333,045 | +€45,868 | +16.0% |
| Amounts receivable after more than one year | 29 | €63,000 | €63,000 | = | 0.0% |
| Other amounts receivable | 291 | €63,000 | €63,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €192,728 | €147,291 | -€45,437 | -23.6% |
| Trade receivables | 40 | €192,728 | €119,352 | -€73,376 | -38.1% |
| Other amounts receivable | 41 | - | €27,939 | +€27,939 | |
| Cash at bank and in hand | 54/58 | €20,257 | €116,163 | +€95,906 | +473% |
| Deferred charges and accrued income | 490/1 | €11,192 | €6,591 | -€4,601 | -41.1% |
| Total equity and liabilities | 10/49 | €376,826 | €425,011 | +€48,185 | +12.8% |
| Equity | 10/15 | €20,768 | €115,707 | +€94,939 | +457% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,668 | €115,607 | +€94,939 | +459% |
| Amounts payable | 17/49 | €356,058 | €309,304 | -€46,754 | -13.1% |
| Amounts payable within one year | 42/48 | €355,767 | €309,004 | -€46,763 | -13.1% |
| Trade debts | 44 | €119,102 | €53,666 | -€65,436 | -54.9% |
| Suppliers | 440/4 | €119,102 | €53,666 | -€65,436 | -54.9% |
| Taxes, remuneration and social security | 45 | €218,679 | €210,338 | -€8,342 | -3.8% |
| Taxes | 450/3 | €116,158 | €109,175 | -€6,983 | -6.0% |
| Remuneration and social security | 454/9 | €102,522 | €101,163 | -€1,359 | -1.3% |
| Other amounts payable | 47/48 | €17,986 | €45,000 | +€27,014 | +150% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Remuneration, social security and pensions | 62 | €772,761 | €678,509 | -€94,253 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €663 | +€195 | +41.6% |
| Other operating charges | 640/8 | €3,098 | €2,163 | -€934 | -30.2% |
| Gross operating margin | 9900 | €753,896 | €873,078 | +€119,182 | +15.8% |
| Operating profit (loss) | 9901 | -€22,431 | €191,743 | +€214,174 | |
| Financial income | 75/76B | €1,221 | €2,202 | +€982 | +80.4% |
| Recurring financial income | 75 | €1,221 | €2,202 | +€982 | +80.4% |
| Financial charges | 65/66B | €23,161 | €14,645 | -€8,516 | -36.8% |
| Recurring financial charges | 65 | €23,161 | €14,645 | -€8,516 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,371 | €179,300 | +€223,671 | |
| Income taxes | 67/77 | €8 | €39,361 | +€39,353 | +484,641% |
| Profit (loss) for the period | 9904 | -€44,379 | €139,939 | +€184,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,379 | €139,939 | +€184,318 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.