BLACK MOUNTAIN 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.
BLACK MOUNTAIN CONSULTING
Largest movements
- Receivables within one year -€22,903
down €22,903 (-52.2%), from €43,860 to €20,957
of which Other amounts receivable: -€26,717
- Cash +€4,585
up €4,585 (+18.8%), from €24,452 to €29,037
mainly Net result for the year (+€36,563) and Other debts (+€35,704)
- Profit (loss) carried forward -€52,651
down €52,651 (-100%), from €52,651 to €0
- Other debts +€35,704
up €35,704 (+4,156%), from €859 to €36,563
- Tax, wage and social debts -€1,877
down €1,877 (-13.8%), from €13,635 to €11,758
of which Taxes: -€1,877
- Gross operating margin +€34,908
up €34,908 (+243%), from €14,344 to €49,252
- Taxes +€6,653
up €6,653 (+180%), from €3,697 to €10,351
- Financial charges +€1,293
up €1,293 (+241%), from €537 to €1,830
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 | €69,440 | €50,664 | -€18,776 | -27.0% |
| Fixed assets | 21/28 | €1,128 | €671 | -€457 | -40.5% |
| Tangible fixed assets | 22/27 | €1,128 | €671 | -€457 | -40.5% |
| Furniture and vehicles | 24 | €1,128 | €671 | -€457 | -40.5% |
| Current assets | 29/58 | €68,312 | €49,994 | -€18,319 | -26.8% |
| Amounts receivable within one year | 40/41 | €43,860 | €20,957 | -€22,903 | -52.2% |
| Trade receivables | 40 | €8,738 | €12,552 | +€3,814 | +43.6% |
| Other amounts receivable | 41 | €35,123 | €8,405 | -€26,717 | -76.1% |
| Cash at bank and in hand | 54/58 | €24,452 | €29,037 | +€4,585 | +18.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €69,440 | €50,664 | -€18,776 | -27.0% |
| Equity | 10/15 | €54,651 | €2,000 | -€52,651 | -96.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,651 | €0 | -€52,651 | -100% |
| Amounts payable | 17/49 | €14,789 | €48,664 | +€33,875 | +229% |
| Amounts payable within one year | 42/48 | €14,789 | €48,664 | +€33,875 | +229% |
| Trade debts | 44 | €295 | €344 | +€49 | +16.6% |
| Suppliers | 440/4 | €295 | €344 | +€49 | +16.6% |
| Taxes, remuneration and social security | 45 | €13,635 | €11,758 | -€1,877 | -13.8% |
| Taxes | 450/3 | €11,135 | €9,258 | -€1,877 | -16.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €36,563 | +€35,704 | +4,156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €457 | +€214 | +87.7% |
| Other operating charges | 640/8 | €232 | €70 | -€162 | -69.9% |
| Gross operating margin | 9900 | €14,344 | €49,252 | +€34,908 | +243% |
| Operating profit (loss) | 9901 | €13,868 | €48,725 | +€34,857 | +251% |
| Financial income | 75/76B | €57 | €19 | -€38 | -66.4% |
| Recurring financial income | 75 | €57 | €19 | -€38 | -66.4% |
| Financial charges | 65/66B | €537 | €1,830 | +€1,293 | +241% |
| Recurring financial charges | 65 | €537 | €1,830 | +€1,293 | +241% |
| Profit (loss) for the period before taxes | 9903 | €13,387 | €46,913 | +€33,526 | +250% |
| Income taxes | 67/77 | €3,697 | €10,351 | +€6,653 | +180% |
| Profit (loss) for the period | 9904 | €9,690 | €36,563 | +€26,873 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €9,690 | €36,563 | +€26,873 | +277% |
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 30 October 2026 via checked.be.