BIRD CONSULT: 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.
BIRD CONSULT
Largest movements
- Cash -€22,127
no longer reported in 2025 (was €22,127)
mainly Other debts (-€11,460) and Receivables within one year (-€9,165)
- Receivables within one year +€9,165
up €9,165 (+21.6%), from €42,466 to €51,632
- Tangible fixed assets -€1,390
down €1,390 (-33.9%), from €4,103 to €2,713
of which Furniture and vehicles: -€1,906
- Other debts -€11,460
down €11,460 (-93.4%), from €12,265 to €805
- Tax, wage and social debts -€7,255
down €7,255 (-59.3%), from €12,239 to €4,985
of which Taxes: -€4,586
- Short-term financial debts +€5,448
new in 2025: €5,448
- Accrued charges and deferred income -€4,822
no longer reported in 2025 (was €4,822)
- Trade debts +€3,626
up €3,626 (+14.2%), from €25,562 to €29,188
- Gross operating margin -€24,597
down €24,597 (-83.5%), from €29,463 to €4,866
- Staff costs -€23,026
down €23,026 (-96.4%), from €23,884 to €858
- Taxes -€656
down €656 (-33.8%), from €1,938 to €1,282
- Financial charges -€445
down €445 (-47.0%), from €947 to €502
- Depreciation -€302
down €302 (-12.1%), from €2,499 to €2,197
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 | €68,761 | €54,345 | -€14,417 | -21.0% |
| Fixed assets | 21/28 | €4,168 | €2,713 | -€1,455 | -34.9% |
| Tangible fixed assets | 22/27 | €4,103 | €2,713 | -€1,390 | -33.9% |
| Plant, machinery and equipment | 23 | - | €517 | +€517 | |
| Furniture and vehicles | 24 | €4,103 | €2,196 | -€1,906 | -46.5% |
| Financial fixed assets | 28 | €65 | - | -€65 | |
| Current assets | 29/58 | €64,593 | €51,632 | -€12,962 | -20.1% |
| Amounts receivable within one year | 40/41 | €42,466 | €51,632 | +€9,165 | +21.6% |
| Trade receivables | 40 | €42,466 | €51,632 | +€9,165 | +21.6% |
| Cash at bank and in hand | 54/58 | €22,127 | - | -€22,127 | |
| Total equity and liabilities | 10/49 | €68,761 | €54,345 | -€14,417 | -21.0% |
| Equity | 10/15 | €13,873 | €13,919 | +€47 | +0.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,027 | -€2,981 | +€47 | +1.5% |
| Amounts payable | 17/49 | €54,889 | €40,425 | -€14,463 | -26.4% |
| Amounts payable within one year | 42/48 | €50,067 | €40,425 | -€9,641 | -19.3% |
| Financial debts | 43 | - | €5,448 | +€5,448 | |
| Credit institutions | 430/8 | - | €5,448 | +€5,448 | |
| Trade debts | 44 | €25,562 | €29,188 | +€3,626 | +14.2% |
| Suppliers | 440/4 | €25,562 | €29,188 | +€3,626 | +14.2% |
| Taxes, remuneration and social security | 45 | €12,239 | €4,985 | -€7,255 | -59.3% |
| Taxes | 450/3 | €9,571 | €4,985 | -€4,586 | -47.9% |
| Remuneration and social security | 454/9 | €2,669 | - | -€2,669 | |
| Other amounts payable | 47/48 | €12,265 | €805 | -€11,460 | -93.4% |
| Accrued charges and deferred income | 492/3 | €4,822 | - | -€4,822 | |
| Remuneration, social security and pensions | 62 | €23,884 | €858 | -€23,026 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499 | €2,197 | -€302 | -12.1% |
| Gross operating margin | 9900 | €29,463 | €4,866 | -€24,597 | -83.5% |
| Operating profit (loss) | 9901 | €3,080 | €1,811 | -€1,270 | -41.2% |
| Financial income | 75/76B | €17 | €20 | +€3 | +17.4% |
| Recurring financial income | 75 | €17 | €20 | +€3 | +17.4% |
| Financial charges | 65/66B | €947 | €502 | -€445 | -47.0% |
| Recurring financial charges | 65 | €947 | €502 | -€445 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €2,150 | €1,329 | -€821 | -38.2% |
| Income taxes | 67/77 | €1,938 | €1,282 | -€656 | -33.8% |
| Profit (loss) for the period | 9904 | €212 | €47 | -€166 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €212 | €47 | -€166 | -78.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.