BSB KONSULT: 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.
BSB KONSULT
Largest movements
- Tangible fixed assets +€13,904
up €13,904 (+149%), from €9,330 to €23,233
of which Other tangible fixed assets: +€14,660
- Receivables within one year +€10,498
up €10,498 (+294%), from €3,574 to €14,073
of which Trade receivables: +€9,583
- Cash -€5,871
down €5,871 (-8.1%), from €72,278 to €66,408
mainly Investment in fixed assets (net) (-€17,301) and Receivables within one year (-€10,498)
- Tax, wage and social debts +€5,617
up €5,617 (+121%), from €4,654 to €10,272
of which Taxes: +€5,435
- Current portion of long-term debt +€4,999
new in 2025: €4,999
- Trade debts +€3,695
up €3,695 (+131%), from €2,811 to €6,506
- Debts after one year +€2,569
new in 2025: €2,569
- Profit (loss) carried forward +€1,815
up €1,815 (+11.4%), from €15,880 to €17,695
- Gross operating margin +€2,099
up €2,099 (+6.5%), from €32,521 to €34,620
- Staff costs +€1,110
up €1,110 (+5.6%), from €19,861 to €20,971
- Depreciation +€791
up €791 (+30.4%), from €2,606 to €3,397
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 | €85,554 | €103,963 | +€18,410 | +21.5% |
| Fixed assets | 21/28 | €9,330 | €23,233 | +€13,904 | +149% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,330 | €23,233 | +€13,904 | +149% |
| Plant, machinery and equipment | 23 | €252 | €80 | -€171 | -68.0% |
| Furniture and vehicles | 24 | €913 | €327 | -€586 | -64.2% |
| Other tangible fixed assets | 26 | €8,165 | €22,826 | +€14,660 | +180% |
| Current assets | 29/58 | €76,224 | €80,730 | +€4,506 | +5.9% |
| Amounts receivable within one year | 40/41 | €3,574 | €14,073 | +€10,498 | +294% |
| Trade receivables | 40 | €499 | €10,082 | +€9,583 | +1,920% |
| Other amounts receivable | 41 | €3,075 | €3,990 | +€915 | +29.8% |
| Cash at bank and in hand | 54/58 | €72,278 | €66,408 | -€5,871 | -8.1% |
| Deferred charges and accrued income | 490/1 | €371 | €250 | -€121 | -32.7% |
| Total equity and liabilities | 10/49 | €85,554 | €103,963 | +€18,410 | +21.5% |
| Equity | 10/15 | €73,803 | €75,933 | +€2,130 | +2.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €55,923 | €56,238 | +€315 | +0.6% |
| Distributable reserves | 133 | €55,923 | €56,238 | +€315 | +0.6% |
| Profit (loss) carried forward | 14 | €15,880 | €17,695 | +€1,815 | +11.4% |
| Amounts payable | 17/49 | €11,751 | €28,031 | +€16,279 | +139% |
| Amounts payable after more than one year | 17 | - | €2,569 | +€2,569 | |
| Financial debts | 170/4 | - | €2,569 | +€2,569 | |
| Amounts payable within one year | 42/48 | €11,751 | €25,462 | +€13,711 | +117% |
| Current portion of amounts payable after more than one year | 42 | - | €4,999 | +€4,999 | |
| Trade debts | 44 | €2,811 | €6,506 | +€3,695 | +131% |
| Suppliers | 440/4 | €2,811 | €6,506 | +€3,695 | +131% |
| Taxes, remuneration and social security | 45 | €4,654 | €10,272 | +€5,617 | +121% |
| Taxes | 450/3 | €625 | €6,060 | +€5,435 | +869% |
| Remuneration and social security | 454/9 | €4,029 | €4,211 | +€182 | +4.5% |
| Other amounts payable | 47/48 | €4,286 | €3,685 | -€601 | -14.0% |
| Remuneration, social security and pensions | 62 | €19,861 | €20,971 | +€1,110 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,606 | €3,397 | +€791 | +30.4% |
| Other operating charges | 640/8 | €871 | €781 | -€90 | -10.4% |
| Gross operating margin | 9900 | €32,521 | €34,620 | +€2,099 | +6.5% |
| Operating profit (loss) | 9901 | €9,183 | €9,471 | +€288 | +3.1% |
| Financial income | 75/76B | €12 | €25 | +€12 | +101% |
| Recurring financial income | 75 | €12 | €25 | +€12 | +101% |
| Financial charges | 65/66B | €1,120 | €1,381 | +€262 | +23.4% |
| Recurring financial charges | 65 | €1,120 | €1,381 | +€262 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €8,075 | €8,114 | +€39 | +0.5% |
| Income taxes | 67/77 | €2,235 | €2,299 | +€64 | +2.9% |
| Profit (loss) for the period | 9904 | €5,841 | €5,815 | -€25 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,841 | €5,815 | -€25 | -0.4% |
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 15 October 2026 via checked.be.