BSB MANAGEMENT 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.
BSB MANAGEMENT CONSULTING
Largest movements
- Receivables within one year -€33,235
down €33,235 (-33.9%), from €98,153 to €64,918
of which Trade receivables: -€33,463
- Cash -€29,765
down €29,765 (-37.4%), from €79,664 to €49,899
mainly Trade debts (-€45,952) and Net result for the year (-€27,918)
- Stocks and contracts -€8,178
down €8,178 (-47.0%), from €17,393 to €9,215
- Tangible fixed assets -€6,006
down €6,006 (-42.3%), from €14,209 to €8,203
of which Leasing and similar rights: -€6,163
- Trade debts -€45,952
down €45,952 (-91.0%), from €50,484 to €4,532
- Reserves -€20,245
down €20,245 (-35.0%), from €57,858 to €37,613
- Profit (loss) carried forward -€7,673
no longer reported in 2025 (was €7,673)
- Debts after one year -€6,859
no longer reported in 2025 (was €6,859)
- Tax, wage and social debts +€5,003
up €5,003 (+23.3%), from €21,469 to €26,472
of which Taxes: +€4,080
- Gross operating margin -€30,537
down €30,537 (-15.8%), from €193,087 to €162,549
- Staff costs +€10,479
up €10,479 (+6.2%), from €169,728 to €180,206
- Taxes -€6,322
down €6,322 (-92.5%), from €6,836 to €514
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 | €210,696 | €133,418 | -€77,278 | -36.7% |
| Formation expenses | 20 | €482 | €315 | -€167 | -34.6% |
| Fixed assets | 21/28 | €14,426 | €8,421 | -€6,006 | -41.6% |
| Tangible fixed assets | 22/27 | €14,209 | €8,203 | -€6,006 | -42.3% |
| Furniture and vehicles | 24 | €2,203 | €2,361 | +€158 | +7.2% |
| Leasing and similar rights | 25 | €12,006 | €5,843 | -€6,163 | -51.3% |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €195,788 | €124,682 | -€71,106 | -36.3% |
| Stocks and contracts in progress | 3 | €17,393 | €9,215 | -€8,178 | -47.0% |
| Contracts in progress | 37 | €17,393 | €9,215 | -€8,178 | -47.0% |
| Amounts receivable within one year | 40/41 | €98,153 | €64,918 | -€33,235 | -33.9% |
| Trade receivables | 40 | €91,302 | €57,840 | -€33,463 | -36.7% |
| Other amounts receivable | 41 | €6,850 | €7,078 | +€228 | +3.3% |
| Cash at bank and in hand | 54/58 | €79,664 | €49,899 | -€29,765 | -37.4% |
| Deferred charges and accrued income | 490/1 | €578 | €650 | +€73 | +12.6% |
| Total equity and liabilities | 10/49 | €210,696 | €133,418 | -€77,278 | -36.7% |
| Equity | 10/15 | €110,852 | €82,933 | -€27,918 | -25.2% |
| Contributions | 10/11 | €45,321 | €45,321 | = | 0.0% |
| Reserves | 13 | €57,858 | €37,613 | -€20,245 | -35.0% |
| Distributable reserves | 133 | €57,858 | €37,613 | -€20,245 | -35.0% |
| Profit (loss) carried forward | 14 | €7,673 | - | -€7,673 | |
| Amounts payable | 17/49 | €99,845 | €50,485 | -€49,360 | -49.4% |
| Amounts payable after more than one year | 17 | €6,859 | - | -€6,859 | |
| Financial debts | 170/4 | €6,859 | - | -€6,859 | |
| Amounts payable within one year | 42/48 | €92,986 | €50,380 | -€42,606 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €6,032 | €6,859 | +€827 | +13.7% |
| Trade debts | 44 | €50,484 | €4,532 | -€45,952 | -91.0% |
| Suppliers | 440/4 | €50,484 | €4,532 | -€45,952 | -91.0% |
| Taxes, remuneration and social security | 45 | €21,469 | €26,472 | +€5,003 | +23.3% |
| Taxes | 450/3 | €12,964 | €17,044 | +€4,080 | +31.5% |
| Remuneration and social security | 454/9 | €8,505 | €9,428 | +€923 | +10.9% |
| Other amounts payable | 47/48 | €15,000 | €12,516 | -€2,484 | -16.6% |
| Accrued charges and deferred income | 492/3 | - | €105 | +€105 | |
| Remuneration, social security and pensions | 62 | €169,728 | €180,206 | +€10,479 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,186 | €7,659 | +€473 | +6.6% |
| Other operating charges | 640/8 | €1,501 | €1,575 | +€75 | +5.0% |
| Gross operating margin | 9900 | €193,087 | €162,549 | -€30,537 | -15.8% |
| Operating profit (loss) | 9901 | €14,672 | -€26,891 | -€41,563 | |
| Financial income | 75/76B | €152 | €0 | -€152 | -100.0% |
| Recurring financial income | 75 | €152 | €0 | -€152 | -100.0% |
| Financial charges | 65/66B | €1,824 | €513 | -€1,310 | -71.9% |
| Recurring financial charges | 65 | €1,824 | €513 | -€1,310 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €13,000 | -€27,404 | -€40,404 | |
| Income taxes | 67/77 | €6,836 | €514 | -€6,322 | -92.5% |
| Profit (loss) for the period | 9904 | €6,164 | -€27,918 | -€34,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,164 | -€27,918 | -€34,083 |
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 23 October 2026 via checked.be.