BTA CONSULTING: what changed
Two fiscal 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.
BTA CONSULTING
Largest movements
- Cash +€12
up €12 (+240.0%), from €5 to €17
mainly Other debts (+€14,766)
- Other debts +€14,766
up €14,766 (+994.3%), from €1,485 to €16,251
- Tax, wage and social debts -€7,962
no longer reported in 2025 (was €7,962)
- Profit (loss) carried forward -€6,792
down €6,792 (-38.8%), from -€17,502 to -€24,294
- Gross operating margin -€17,046
down €17,046, from €10,254 to -€6,792
- Financial charges -€284
no longer reported in 2025 (was €284)
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 | €5 | €17 | +€12 | +240.0% |
| Current assets | 29/58 | €5 | €17 | +€12 | +240.0% |
| Cash at bank and in hand | 54/58 | €5 | €17 | +€12 | +240.0% |
| Total equity and liabilities | 10/49 | €5 | €17 | +€12 | +240.0% |
| Equity | 10/15 | -€9,442 | -€16,234 | -€6,792 | -71.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,502 | -€24,294 | -€6,792 | -38.8% |
| Amounts payable | 17/49 | €9,447 | €16,251 | +€6,804 | +72.0% |
| Amounts payable within one year | 42/48 | €9,447 | €16,251 | +€6,804 | +72.0% |
| Taxes, remuneration and social security | 45 | €7,962 | - | -€7,962 | |
| Taxes | 450/3 | €7,962 | - | -€7,962 | |
| Other amounts payable | 47/48 | €1,485 | €16,251 | +€14,766 | +994.3% |
| Gross operating margin | 9900 | €10,254 | -€6,792 | -€17,046 | |
| Operating profit (loss) | 9901 | €10,254 | -€6,792 | -€17,046 | |
| Financial charges | 65/66B | €284 | - | -€284 | |
| Recurring financial charges | 65 | €284 | - | -€284 | |
| Profit (loss) for the period before taxes | 9903 | €9,970 | -€6,792 | -€16,762 | |
| Profit (loss) for the period | 9904 | €9,970 | -€6,792 | -€16,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,970 | -€6,792 | -€16,762 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.