B.C.D. 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.
B.C.D. Consulting
Largest movements
- Receivables within one year +€17,657
new in 2025: €17,657
of which Other amounts receivable: +€17,604
- Cash +€11,981
up €11,981 (+11.7%), from €102,163 to €114,144
mainly Net result for the year (+€37,560) and Other debts (+€34,506)
- Deferred charges and accrued income +€2,025
up €2,025 (+414%), from €490 to €2,514
- Other debts +€34,506
up €34,506 (+109%), from €31,748 to €66,254
- Profit (loss) carried forward -€7,119
down €7,119 (-15.9%), from €44,680 to €37,560
- Tax, wage and social debts +€3,019
up €3,019 (+17.3%), from €17,452 to €20,471
of which Taxes: +€2,811
- Trade debts +€1,963
up €1,963 (+70.2%), from €2,794 to €4,756
- Gross operating margin +€7,191
up €7,191 (+7.7%), from €93,957 to €101,148
- Other operating charges +€3,012
up €3,012 (+1,558%), from €193 to €3,205
- Staff costs +€1,336
up €1,336 (+2.9%), from €45,783 to €47,119
- Financial income +€1,071
up €1,071 (+449%), from €239 to €1,310
of which Financial income: +€1,064
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 | €109,126 | €140,676 | +€31,550 | +28.9% |
| Fixed assets | 21/28 | €6,474 | €6,361 | -€113 | -1.7% |
| Tangible fixed assets | 22/27 | €6,474 | €6,361 | -€113 | -1.7% |
| Plant, machinery and equipment | 23 | - | €783 | +€783 | |
| Furniture and vehicles | 24 | €1,545 | €1,350 | -€195 | -12.6% |
| Other tangible fixed assets | 26 | €4,929 | €4,228 | -€701 | -14.2% |
| Current assets | 29/58 | €102,653 | €134,316 | +€31,663 | +30.8% |
| Amounts receivable within one year | 40/41 | - | €17,657 | +€17,657 | |
| Trade receivables | 40 | - | €53 | +€53 | |
| Other amounts receivable | 41 | - | €17,604 | +€17,604 | |
| Cash at bank and in hand | 54/58 | €102,163 | €114,144 | +€11,981 | +11.7% |
| Deferred charges and accrued income | 490/1 | €490 | €2,514 | +€2,025 | +414% |
| Total equity and liabilities | 10/49 | €109,126 | €140,676 | +€31,550 | +28.9% |
| Equity | 10/15 | €53,746 | €46,627 | -€7,119 | -13.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,567 | €6,567 | = | 0.0% |
| Distributable reserves | 133 | €6,567 | €6,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,680 | €37,560 | -€7,119 | -15.9% |
| Amounts payable | 17/49 | €55,380 | €94,049 | +€38,669 | +69.8% |
| Amounts payable within one year | 42/48 | €55,380 | €94,049 | +€38,669 | +69.8% |
| Financial debts | 43 | €3,386 | €2,568 | -€818 | -24.2% |
| Credit institutions | 430/8 | €3,386 | €2,568 | -€818 | -24.2% |
| Trade debts | 44 | €2,794 | €4,756 | +€1,963 | +70.2% |
| Suppliers | 440/4 | €2,794 | €4,756 | +€1,963 | +70.2% |
| Taxes, remuneration and social security | 45 | €17,452 | €20,471 | +€3,019 | +17.3% |
| Taxes | 450/3 | €11,105 | €13,916 | +€2,811 | +25.3% |
| Remuneration and social security | 454/9 | €6,347 | €6,555 | +€208 | +3.3% |
| Other amounts payable | 47/48 | €31,748 | €66,254 | +€34,506 | +109% |
| Remuneration, social security and pensions | 62 | €45,783 | €47,119 | +€1,336 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €896 | €913 | +€17 | +1.9% |
| Other operating charges | 640/8 | €193 | €3,205 | +€3,012 | +1,558% |
| Gross operating margin | 9900 | €93,957 | €101,148 | +€7,191 | +7.7% |
| Operating profit (loss) | 9901 | €47,085 | €49,911 | +€2,827 | +6.0% |
| Financial income | 75/76B | €239 | €1,310 | +€1,071 | +449% |
| Recurring financial income | 75 | €239 | €1,303 | +€1,064 | +446% |
| Non-recurring financial income | 76B | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,665 | €1,836 | +€171 | +10.3% |
| Recurring financial charges | 65 | €1,665 | €1,835 | +€171 | +10.2% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €45,658 | €49,386 | +€3,727 | +8.2% |
| Income taxes | 67/77 | €11,118 | €11,825 | +€708 | +6.4% |
| Profit (loss) for the period | 9904 | €34,541 | €37,560 | +€3,019 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,541 | €37,560 | +€3,019 | +8.7% |
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 27 October 2026 via checked.be.