BIGBEN 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.
BIGBEN CONSULTING
Largest movements
- Receivables within one year -€89,175
down €89,175 (-13.9%), from €640,530 to €551,355
of which Other amounts receivable: -€52,257
- Cash -€29,445
down €29,445 (-42.3%), from €69,652 to €40,207
mainly Contributions, distributions and other (-€206,150) and Investment in fixed assets (net) (-€35,268)
- Reserves -€65,310
down €65,310 (-2.5%), from €2.6m to €2.6m
of which Distributable reserves: -€65,310
- Financial income -€196,574
down €196,574 (-54.7%), from €359,114 to €162,540
of which Non-recurring financial income: -€215,177
- Gross operating margin +€35,774
up €35,774, from -€11,142 to €24,632
- Taxes -€14,845
down €14,845 (-50.8%), from €29,231 to €14,386
- Depreciation +€1,862
up €1,862 (+9.1%), from €20,382 to €22,244
- Financial charges -€1,067
down €1,067 (-12.6%), from €8,449 to €7,382
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 | €2,935,671 | €2,849,903 | -€85,768 | -2.9% |
| Fixed assets | 21/28 | €185,380 | €198,404 | +€13,024 | +7.0% |
| Tangible fixed assets | 22/27 | €169,740 | €166,320 | -€3,420 | -2.0% |
| Land and buildings | 22 | €152,885 | €142,928 | -€9,957 | -6.5% |
| Furniture and vehicles | 24 | €16,855 | €23,392 | +€6,537 | +38.8% |
| Financial fixed assets | 28 | €15,640 | €32,084 | +€16,444 | +105% |
| Current assets | 29/58 | €2,750,291 | €2,651,499 | -€98,793 | -3.6% |
| Amounts receivable after more than one year | 29 | €210,500 | €210,500 | = | 0.0% |
| Other amounts receivable | 291 | €210,500 | €210,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €1,383 | +€1,383 | |
| Stocks | 30/36 | - | €1,383 | +€1,383 | |
| Amounts receivable within one year | 40/41 | €640,530 | €551,355 | -€89,175 | -13.9% |
| Trade receivables | 40 | €70,629 | €33,711 | -€36,918 | -52.3% |
| Other amounts receivable | 41 | €569,901 | €517,644 | -€52,257 | -9.2% |
| Current investments | 50/53 | €1,823,441 | €1,845,867 | +€22,426 | +1.2% |
| Cash at bank and in hand | 54/58 | €69,652 | €40,207 | -€29,445 | -42.3% |
| Deferred charges and accrued income | 490/1 | €6,169 | €2,187 | -€3,982 | -64.6% |
| Total equity and liabilities | 10/49 | €2,935,671 | €2,849,903 | -€85,768 | -2.9% |
| Equity | 10/15 | €2,829,466 | €2,764,162 | -€65,304 | -2.3% |
| Contributions | 10/11 | €181,100 | €181,100 | = | 0.0% |
| Reserves | 13 | €2,619,251 | €2,553,941 | -€65,310 | -2.5% |
| Non-distributable reserves | 130/1 | €11,151 | €11,151 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,151 | €11,151 | = | 0.0% |
| Distributable reserves | 133 | €2,608,100 | €2,542,790 | -€65,310 | -2.5% |
| Profit (loss) carried forward | 14 | €29,114 | €29,120 | +€6 | 0.0% |
| Amounts payable | 17/49 | €106,206 | €85,742 | -€20,464 | -19.3% |
| Amounts payable within one year | 42/48 | €97,048 | €73,249 | -€23,799 | -24.5% |
| Trade debts | 44 | €6,737 | €7,972 | +€1,235 | +18.3% |
| Suppliers | 440/4 | €6,737 | €7,972 | +€1,235 | +18.3% |
| Taxes, remuneration and social security | 45 | €35,311 | €10,277 | -€25,034 | -70.9% |
| Taxes | 450/3 | €35,311 | €10,277 | -€25,034 | -70.9% |
| Other amounts payable | 47/48 | €55,000 | €55,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,158 | €12,493 | +€3,335 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,382 | €22,244 | +€1,862 | +9.1% |
| Other operating charges | 640/8 | €1,981 | €2,314 | +€333 | +16.8% |
| Gross operating margin | 9900 | -€11,142 | €24,632 | +€35,774 | |
| Operating profit (loss) | 9901 | -€33,504 | €74 | +€33,579 | |
| Financial income | 75/76B | €359,114 | €162,540 | -€196,574 | -54.7% |
| Recurring financial income | 75 | €15,338 | €33,941 | +€18,603 | +121% |
| Non-recurring financial income | 76B | €343,776 | €128,599 | -€215,177 | -62.6% |
| Financial charges | 65/66B | €8,449 | €7,382 | -€1,067 | -12.6% |
| Recurring financial charges | 65 | €8,449 | €7,382 | -€1,067 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €317,161 | €155,232 | -€161,928 | -51.1% |
| Income taxes | 67/77 | €29,231 | €14,386 | -€14,845 | -50.8% |
| Profit (loss) for the period | 9904 | €287,929 | €140,846 | -€147,083 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €287,929 | €140,846 | -€147,083 | -51.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.