BILOBA 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.
BILOBA CONSULTING
Largest movements
- Receivables within one year -€425,162
down €425,162 (-91.2%), from €466,017 to €40,855
of which Trade receivables: -€397,919
- Advances received -€320,288
no longer reported in 2024 (was €320,288)
- Debts after one year -€84,637
down €84,637 (-17.4%), from €487,579 to €402,942
- Tax, wage and social debts -€39,840
down €39,840 (-44.6%), from €89,333 to €49,493
of which Taxes: -€45,374
- Current portion of long-term debt -€37,306
down €37,306 (-99.8%), from €37,385 to €79
- Reserves +€26,906
up €26,906 (+3.4%), from €802,558 to €829,464
of which Distributable reserves: +€26,906
- Gross operating margin -€88,171
down €88,171 (-47.7%), from €184,666 to €96,495
- Taxes -€20,795
no longer reported in 2024 (was €20,795)
- Depreciation -€8,303
down €8,303 (-20.1%), from €41,282 to €32,980
- Financial charges -€7,090
down €7,090 (-28.9%), from €24,500 to €17,411
- Financial income +€6,513
up €6,513 (+3,831,188%), from €0 to €6,513
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,203,053 | €1,777,078 | -€425,975 | -19.3% |
| Fixed assets | 21/28 | €791,798 | €790,926 | -€872 | -0.1% |
| Tangible fixed assets | 22/27 | €791,798 | €790,926 | -€872 | -0.1% |
| Land and buildings | 22 | €713,649 | €708,653 | -€4,996 | -0.7% |
| Plant, machinery and equipment | 23 | €11,985 | €8,767 | -€3,218 | -26.8% |
| Furniture and vehicles | 24 | €42,650 | €38,342 | -€4,308 | -10.1% |
| Other tangible fixed assets | 26 | €23,514 | €35,164 | +€11,650 | +49.5% |
| Current assets | 29/58 | €1,411,255 | €986,152 | -€425,103 | -30.1% |
| Amounts receivable after more than one year | 29 | €933,000 | €933,000 | = | 0.0% |
| Other amounts receivable | 291 | €933,000 | €933,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €466,017 | €40,855 | -€425,162 | -91.2% |
| Trade receivables | 40 | €428,774 | €30,855 | -€397,919 | -92.8% |
| Other amounts receivable | 41 | €37,243 | €10,000 | -€27,243 | -73.1% |
| Cash at bank and in hand | 54/58 | €11,336 | €11,395 | +€59 | +0.5% |
| Deferred charges and accrued income | 490/1 | €902 | €902 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,203,053 | €1,777,078 | -€425,975 | -19.3% |
| Equity | 10/15 | €808,758 | €835,664 | +€26,906 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €802,558 | €829,464 | +€26,906 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €800,698 | €827,604 | +€26,906 | +3.4% |
| Amounts payable | 17/49 | €1,394,295 | €941,414 | -€452,881 | -32.5% |
| Amounts payable after more than one year | 17 | €487,579 | €402,942 | -€84,637 | -17.4% |
| Financial debts | 170/4 | €487,579 | €402,942 | -€84,637 | -17.4% |
| Amounts payable within one year | 42/48 | €902,669 | €534,425 | -€368,244 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €37,385 | €79 | -€37,306 | -99.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €46,479 | €51,758 | +€5,280 | +11.4% |
| Suppliers | 440/4 | €46,479 | €51,758 | +€5,280 | +11.4% |
| Advances received on contracts in progress | 46 | €320,288 | - | -€320,288 | |
| Taxes, remuneration and social security | 45 | €89,333 | €49,493 | -€39,840 | -44.6% |
| Taxes | 450/3 | €64,669 | €19,294 | -€45,374 | -70.2% |
| Remuneration and social security | 454/9 | €24,664 | €30,198 | +€5,534 | +22.4% |
| Other amounts payable | 47/48 | €409,185 | €433,095 | +€23,910 | +5.8% |
| Accrued charges and deferred income | 492/3 | €4,046 | €4,046 | +€0 | 0.0% |
| Non-recurring operating income | 76A | €10,646 | - | -€10,646 | |
| Remuneration, social security and pensions | 62 | €41,719 | €40,835 | -€883 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,282 | €32,980 | -€8,303 | -20.1% |
| Other operating charges | 640/8 | €6,764 | €5,672 | -€1,092 | -16.1% |
| Gross operating margin | 9900 | €184,666 | €96,495 | -€88,171 | -47.7% |
| Operating profit (loss) | 9901 | €94,901 | €17,009 | -€77,892 | -82.1% |
| Financial income | 75/76B | €0 | €6,513 | +€6,513 | +3,831,188% |
| Recurring financial income | 75 | €0 | €6,513 | +€6,513 | +3,831,188% |
| Financial charges | 65/66B | €24,500 | €17,411 | -€7,090 | -28.9% |
| Recurring financial charges | 65 | €24,500 | €17,411 | -€7,090 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €70,401 | €6,111 | -€64,290 | -91.3% |
| Income taxes | 67/77 | €20,795 | - | -€20,795 | |
| Profit (loss) for the period | 9904 | €49,606 | €6,111 | -€43,495 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,606 | €6,111 | -€43,495 | -87.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.