Bubo Bubo 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.
Bubo Bubo Consult
Largest movements
- Cash +€72,373
up €72,373 (+79.1%), from €91,478 to €163,851
mainly Net result for the year (+€67,005) and Receivables within one year (+€12,292)
- Receivables within one year -€12,292
down €12,292 (-56.3%), from €21,826 to €9,533
of which Trade receivables: -€20,165
- Tangible fixed assets -€2,480
down €2,480 (-36.6%), from €6,785 to €4,304
of which Furniture and vehicles: -€2,055
- Reserves +€67,005
up €67,005 (+68.0%), from €98,471 to €165,475
- Trade debts -€5,930
down €5,930 (-93.8%), from €6,322 to €393
- Tax, wage and social debts -€4,751
down €4,751 (-37.4%), from €12,717 to €7,966
- Gross operating margin -€41,282
down €41,282 (-31.5%), from €130,853 to €89,571
- Taxes -€9,842
down €9,842 (-35.5%), from €27,743 to €17,900
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 | €122,510 | €178,834 | +€56,324 | +46.0% |
| Fixed assets | 21/28 | €6,785 | €4,304 | -€2,480 | -36.6% |
| Tangible fixed assets | 22/27 | €6,785 | €4,304 | -€2,480 | -36.6% |
| Plant, machinery and equipment | 23 | €2,320 | €1,894 | -€425 | -18.3% |
| Furniture and vehicles | 24 | €4,465 | €2,410 | -€2,055 | -46.0% |
| Current assets | 29/58 | €115,726 | €174,529 | +€58,804 | +50.8% |
| Amounts receivable within one year | 40/41 | €21,826 | €9,533 | -€12,292 | -56.3% |
| Trade receivables | 40 | €20,165 | - | -€20,165 | |
| Other amounts receivable | 41 | €1,661 | €9,533 | +€7,872 | +474% |
| Cash at bank and in hand | 54/58 | €91,478 | €163,851 | +€72,373 | +79.1% |
| Deferred charges and accrued income | 490/1 | €2,422 | €1,146 | -€1,277 | -52.7% |
| Total equity and liabilities | 10/49 | €122,510 | €178,834 | +€56,324 | +46.0% |
| Equity | 10/15 | €103,471 | €170,475 | +€67,005 | +64.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €98,471 | €165,475 | +€67,005 | +68.0% |
| Distributable reserves | 133 | €98,471 | €165,475 | +€67,005 | +68.0% |
| Amounts payable | 17/49 | €19,039 | €8,358 | -€10,681 | -56.1% |
| Amounts payable within one year | 42/48 | €19,039 | €8,358 | -€10,681 | -56.1% |
| Trade debts | 44 | €6,322 | €393 | -€5,930 | -93.8% |
| Suppliers | 440/4 | €6,322 | €393 | -€5,930 | -93.8% |
| Taxes, remuneration and social security | 45 | €12,717 | €7,966 | -€4,751 | -37.4% |
| Taxes | 450/3 | €12,717 | €7,966 | -€4,751 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,307 | €2,480 | +€173 | +7.5% |
| Other operating charges | 640/8 | €1,021 | €317 | -€704 | -69.0% |
| Gross operating margin | 9900 | €130,853 | €89,571 | -€41,282 | -31.5% |
| Operating profit (loss) | 9901 | €127,525 | €86,774 | -€40,751 | -32.0% |
| Financial income | 75/76B | €1 | €134 | +€133 | +15,522% |
| Recurring financial income | 75 | €1 | €134 | +€133 | +15,522% |
| Financial charges | 65/66B | €1,312 | €2,003 | +€691 | +52.7% |
| Recurring financial charges | 65 | €1,312 | €2,003 | +€691 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €126,214 | €84,905 | -€41,309 | -32.7% |
| Income taxes | 67/77 | €27,743 | €17,900 | -€9,842 | -35.5% |
| Profit (loss) for the period | 9904 | €98,471 | €67,005 | -€31,466 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,471 | €67,005 | -€31,466 | -32.0% |
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 23 October 2026 via checked.be.