CONSULTING BBM: 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.
CONSULTING BBM
Largest movements
- Tangible fixed assets +€96,872
up €96,872 (+426.5%), from €22,712 to €119,584
of which Furniture and vehicles: +€111,633
- Receivables within one year -€52,983
down €52,983 (-41.2%), from €128,742 to €75,759
of which Other amounts receivable: -€65,824
- Cash -€6,309
down €6,309 (-33.0%), from €19,093 to €12,784
mainly Investment in fixed assets (net) (-€113,656) and Contributions, distributions and other (-€25,000)
- Reserves +€50,000
up €50,000 (+93.4%), from €53,509 to €103,509
of which Distributable reserves: +€50,000
- Current portion of long-term debt +€12,372
up €12,372 (+130.6%), from €9,474 to €21,845
- Profit (loss) carried forward -€8,533
down €8,533 (-32.9%), from €25,972 to €17,440
- Debts after one year -€8,464
no longer reported in 2025 (was €8,464)
- Other debts -€2,834
down €2,834 (-56.7%), from €5,000 to €2,166
- Gross operating margin +€7,225
up €7,225 (+6.8%), from €106,094 to €113,319
- Taxes +€4,484
up €4,484 (+19.8%), from €22,615 to €27,099
- Financial income -€3,534
down €3,534 (-98.3%), from €3,597 to €62
- Other operating charges -€1,474
down €1,474 (-50.8%), from €2,901 to €1,427
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 | €181,381 | €219,118 | +€37,737 | +20.8% |
| Fixed assets | 21/28 | €22,712 | €119,584 | +€96,872 | +426.5% |
| Tangible fixed assets | 22/27 | €22,712 | €119,584 | +€96,872 | +426.5% |
| Furniture and vehicles | 24 | €2,458 | €114,091 | +€111,633 | +4541.1% |
| Leasing and similar rights | 25 | €18,757 | €4,670 | -€14,087 | -75.1% |
| Other tangible fixed assets | 26 | €1,497 | €823 | -€674 | -45.0% |
| Current assets | 29/58 | €158,669 | €99,534 | -€59,136 | -37.3% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €128,742 | €75,759 | -€52,983 | -41.2% |
| Trade receivables | 40 | €58,525 | €71,366 | +€12,841 | +21.9% |
| Other amounts receivable | 41 | €70,217 | €4,392 | -€65,824 | -93.7% |
| Cash at bank and in hand | 54/58 | €19,093 | €12,784 | -€6,309 | -33.0% |
| Deferred charges and accrued income | 490/1 | €835 | €991 | +€156 | +18.7% |
| Total equity and liabilities | 10/49 | €181,381 | €219,118 | +€37,737 | +20.8% |
| Equity | 10/15 | €86,981 | €128,449 | +€41,467 | +47.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €53,509 | €103,509 | +€50,000 | +93.4% |
| Non-distributable reserves | 130/1 | €2,509 | €2,509 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,509 | €2,509 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €101,000 | +€50,000 | +98.0% |
| Profit (loss) carried forward | 14 | €25,972 | €17,440 | -€8,533 | -32.9% |
| Amounts payable | 17/49 | €94,400 | €90,669 | -€3,730 | -4.0% |
| Amounts payable after more than one year | 17 | €8,464 | - | -€8,464 | |
| Financial debts | 170/4 | €8,464 | - | -€8,464 | |
| Amounts payable within one year | 42/48 | €83,853 | €90,669 | +€6,816 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €9,474 | €21,845 | +€12,372 | +130.6% |
| Trade debts | 44 | €64,692 | €62,769 | -€1,922 | -3.0% |
| Suppliers | 440/4 | €64,692 | €62,769 | -€1,922 | -3.0% |
| Taxes, remuneration and social security | 45 | €4,688 | €3,889 | -€799 | -17.1% |
| Taxes | 450/3 | €4,688 | €3,889 | -€799 | -17.1% |
| Other amounts payable | 47/48 | €5,000 | €2,166 | -€2,834 | -56.7% |
| Accrued charges and deferred income | 492/3 | €2,082 | - | -€2,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,863 | €16,783 | +€920 | +5.8% |
| Other operating charges | 640/8 | €2,901 | €1,427 | -€1,474 | -50.8% |
| Gross operating margin | 9900 | €106,094 | €113,319 | +€7,225 | +6.8% |
| Operating profit (loss) | 9901 | €87,330 | €95,108 | +€7,779 | +8.9% |
| Financial income | 75/76B | €3,597 | €62 | -€3,534 | -98.3% |
| Recurring financial income | 75 | €3,597 | €62 | -€3,534 | -98.3% |
| Financial charges | 65/66B | €2,696 | €1,605 | -€1,092 | -40.5% |
| Recurring financial charges | 65 | €2,696 | €1,605 | -€1,092 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €88,230 | €93,566 | +€5,336 | +6.0% |
| Income taxes | 67/77 | €22,615 | €27,099 | +€4,484 | +19.8% |
| Profit (loss) for the period | 9904 | €65,615 | €66,467 | +€853 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €65,615 | €66,467 | +€853 | +1.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.