B.C.F. 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.F. Consulting
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€92,765
no longer reported in 2024 (was €92,765)
- Staff costs -€27,416
no longer reported in 2024 (was €27,416)
- Write-downs -€10,503
no longer reported in 2024 (was €10,503)
- Depreciation -€10,136
no longer reported in 2024 (was €10,136)
- Taxes -€8,304
no longer reported in 2024 (was €8,304)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,006 | €384,006 | = | 0.0% |
| Fixed assets | 21/28 | €81,329 | €81,329 | = | 0.0% |
| Tangible fixed assets | 22/27 | €81,269 | €81,269 | = | 0.0% |
| Furniture and vehicles | 24 | €81,269 | €81,269 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €302,678 | €302,678 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,288 | €2,288 | = | 0.0% |
| Stocks | 30/36 | €2,288 | €2,288 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €138,990 | €138,990 | = | 0.0% |
| Trade receivables | 40 | €97,957 | €97,957 | = | 0.0% |
| Other amounts receivable | 41 | €41,033 | €41,033 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €159,748 | €159,748 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,651 | €1,651 | = | 0.0% |
| Total equity and liabilities | 10/49 | €384,006 | €384,006 | = | 0.0% |
| Equity | 10/15 | €300,068 | €300,068 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 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% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €269,608 | €269,608 | = | 0.0% |
| Amounts payable | 17/49 | €83,938 | €83,938 | = | 0.0% |
| Amounts payable after more than one year | 17 | €50,165 | €50,165 | = | 0.0% |
| Financial debts | 170/4 | €50,165 | €50,165 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,773 | €33,773 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €11,993 | €11,993 | = | 0.0% |
| Trade debts | 44 | €2,537 | €2,537 | = | 0.0% |
| Suppliers | 440/4 | €2,537 | €2,537 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,244 | €19,244 | = | 0.0% |
| Taxes | 450/3 | €13,876 | €13,876 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,367 | €5,367 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,416 | - | -€27,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,136 | - | -€10,136 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,503 | - | -€10,503 | |
| Other operating charges | 640/8 | €768 | - | -€768 | |
| Non-recurring operating charges | 66A | €19,140 | - | -€19,140 | |
| Gross operating margin | 9900 | €92,765 | - | -€92,765 | |
| Operating profit (loss) | 9901 | €24,803 | - | -€24,803 | |
| Financial income | 75/76B | €2,021 | - | -€2,021 | |
| Recurring financial income | 75 | €2,021 | - | -€2,021 | |
| Financial charges | 65/66B | €3,296 | - | -€3,296 | |
| Recurring financial charges | 65 | €3,296 | - | -€3,296 | |
| Profit (loss) for the period before taxes | 9903 | €23,528 | - | -€23,528 | |
| Income taxes | 67/77 | €8,304 | - | -€8,304 | |
| Profit (loss) for the period | 9904 | €15,224 | - | -€15,224 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,224 | - | -€15,224 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.