B.C.A. Consultance: 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.
B.C.A. Consultance
Largest movements
- Cash +€45,950
up €45,950 (+21.5%), from €214,214 to €260,165
mainly Trade debts (+€28,991) and Net result for the year (+€28,638)
- Receivables within one year +€10,599
up €10,599 (+56.8%), from €18,666 to €29,266
of which Other amounts receivable: +€5,304
- Tangible fixed assets +€3,378
up €3,378 (+50.0%), from €6,750 to €10,129
of which Furniture and vehicles: +€4,254
- Trade debts +€28,991
up €28,991 (+213%), from €13,620 to €42,611
- Reserves +€28,638
up €28,638 (+14.2%), from €202,189 to €230,827
of which Distributable reserves: +€28,638
- Gross operating margin -€13,284
down €13,284 (-18.3%), from €72,776 to €59,492
- Taxes -€8,055
down €8,055 (-34.9%), from €23,091 to €15,036
- Staff costs +€6,596
new in 2025: €6,596
- Other operating charges +€1,771
up €1,771 (+98.4%), from €1,800 to €3,571
- Depreciation +€1,070
up €1,070 (+79.3%), from €1,350 to €2,420
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 | €241,113 | €301,243 | +€60,130 | +24.9% |
| Fixed assets | 21/28 | €6,750 | €10,129 | +€3,378 | +50.0% |
| Tangible fixed assets | 22/27 | €6,750 | €10,129 | +€3,378 | +50.0% |
| Plant, machinery and equipment | 23 | €4,537 | €3,661 | -€876 | -19.3% |
| Furniture and vehicles | 24 | €2,214 | €6,468 | +€4,254 | +192% |
| Current assets | 29/58 | €234,362 | €291,115 | +€56,752 | +24.2% |
| Amounts receivable within one year | 40/41 | €18,666 | €29,266 | +€10,599 | +56.8% |
| Trade receivables | 40 | €17,842 | €23,137 | +€5,295 | +29.7% |
| Other amounts receivable | 41 | €825 | €6,129 | +€5,304 | +643% |
| Cash at bank and in hand | 54/58 | €214,214 | €260,165 | +€45,950 | +21.5% |
| Deferred charges and accrued income | 490/1 | €1,482 | €1,684 | +€202 | +13.7% |
| Total equity and liabilities | 10/49 | €241,113 | €301,243 | +€60,130 | +24.9% |
| Equity | 10/15 | €220,789 | €249,427 | +€28,638 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,189 | €230,827 | +€28,638 | +14.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,329 | €228,967 | +€28,638 | +14.3% |
| Amounts payable | 17/49 | €20,324 | €51,816 | +€31,492 | +155% |
| Amounts payable within one year | 42/48 | €20,324 | €51,771 | +€31,447 | +155% |
| Current portion of amounts payable after more than one year | 42 | €1,693 | €1,683 | -€10 | -0.6% |
| Trade debts | 44 | €13,620 | €42,611 | +€28,991 | +213% |
| Suppliers | 440/4 | €13,620 | €42,611 | +€28,991 | +213% |
| Taxes, remuneration and social security | 45 | €4,262 | €7,236 | +€2,974 | +69.8% |
| Taxes | 450/3 | €4,262 | €4,161 | -€101 | -2.4% |
| Remuneration and social security | 454/9 | - | €3,075 | +€3,075 | |
| Other amounts payable | 47/48 | €749 | €240 | -€509 | -67.9% |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Remuneration, social security and pensions | 62 | - | €6,596 | +€6,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €2,420 | +€1,070 | +79.3% |
| Other operating charges | 640/8 | €1,800 | €3,571 | +€1,771 | +98.4% |
| Non-recurring operating charges | 66A | - | €4,428 | +€4,428 | |
| Gross operating margin | 9900 | €72,776 | €59,492 | -€13,284 | -18.3% |
| Operating profit (loss) | 9901 | €69,626 | €42,477 | -€27,149 | -39.0% |
| Financial income | 75/76B | €1,884 | €2,114 | +€229 | +12.2% |
| Recurring financial income | 75 | €1,884 | €2,114 | +€229 | +12.2% |
| Financial charges | 65/66B | €959 | €916 | -€43 | -4.5% |
| Recurring financial charges | 65 | €959 | €916 | -€43 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €70,552 | €43,675 | -€26,877 | -38.1% |
| Income taxes | 67/77 | €23,091 | €15,036 | -€8,055 | -34.9% |
| Profit (loss) for the period | 9904 | €47,461 | €28,638 | -€18,822 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,461 | €28,638 | -€18,822 | -39.7% |
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 28 October 2026 via checked.be.