B.C.I. 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.
B.C.I. Consult
Largest movements
- Receivables within one year +€19,129
up €19,129 (+13.2%), from €144,474 to €163,603
of which Other amounts receivable: +€30,190
- Tangible fixed assets +€13,622
up €13,622, from €0 to €13,622
of which Furniture and vehicles: +€13,622
- Deferred charges and accrued income +€10,351
up €10,351 (+163%), from €6,334 to €16,685
- Reserves +€58,342
up €58,342 (+49.1%), from €118,772 to €177,114
of which Distributable reserves: +€58,342
- Debts after one year -€14,109
down €14,109 (-60.8%), from €23,219 to €9,111
- Trade debts -€11,094
down €11,094 (-25.6%), from €43,280 to €32,186
- Tax, wage and social debts +€5,363
up €5,363 (+11.7%), from €45,645 to €51,008
- Gross operating margin +€22,766
up €22,766 (+36.2%), from €62,829 to €85,596
- Taxes +€2,529
up €2,529 (+11.3%), from €22,287 to €24,816
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 | €279,788 | €323,822 | +€44,034 | +15.7% |
| Fixed assets | 21/28 | €128,980 | €143,446 | +€14,466 | +11.2% |
| Intangible fixed assets | 21 | - | €844 | +€844 | |
| Tangible fixed assets | 22/27 | €0 | €13,622 | +€13,622 | |
| Furniture and vehicles | 24 | - | €13,622 | +€13,622 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €128,980 | €128,980 | = | 0.0% |
| Current assets | 29/58 | €150,808 | €180,377 | +€29,568 | +19.6% |
| Amounts receivable within one year | 40/41 | €144,474 | €163,603 | +€19,129 | +13.2% |
| Trade receivables | 40 | €14,028 | €2,966 | -€11,061 | -78.9% |
| Other amounts receivable | 41 | €130,446 | €160,637 | +€30,190 | +23.1% |
| Cash at bank and in hand | 54/58 | €0 | €88 | +€88 | |
| Deferred charges and accrued income | 490/1 | €6,334 | €16,685 | +€10,351 | +163% |
| Total equity and liabilities | 10/49 | €279,788 | €323,822 | +€44,034 | +15.7% |
| Equity | 10/15 | €137,372 | €195,714 | +€58,342 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,772 | €177,114 | +€58,342 | +49.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €118,772 | €177,114 | +€58,342 | +49.1% |
| Amounts payable | 17/49 | €142,416 | €128,108 | -€14,308 | -10.0% |
| Amounts payable after more than one year | 17 | €23,219 | €9,111 | -€14,109 | -60.8% |
| Financial debts | 170/4 | €23,219 | €9,111 | -€14,109 | -60.8% |
| Amounts payable within one year | 42/48 | €118,134 | €116,538 | -€1,597 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €13,720 | €15,738 | +€2,018 | +14.7% |
| Financial debts | 43 | €15,490 | €17,606 | +€2,117 | +13.7% |
| Credit institutions | 430/8 | €12,874 | €17,606 | +€4,732 | +36.8% |
| Other loans | 439 | €2,615 | €0 | -€2,615 | -100% |
| Trade debts | 44 | €43,280 | €32,186 | -€11,094 | -25.6% |
| Suppliers | 440/4 | €43,280 | €32,186 | -€11,094 | -25.6% |
| Taxes, remuneration and social security | 45 | €45,645 | €51,008 | +€5,363 | +11.7% |
| Taxes | 450/3 | €45,645 | €51,008 | +€5,363 | +11.7% |
| Accrued charges and deferred income | 492/3 | €1,062 | €2,460 | +€1,398 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €546 | +€546 | |
| Other operating charges | 640/8 | €1,033 | €644 | -€389 | -37.6% |
| Gross operating margin | 9900 | €62,829 | €85,596 | +€22,766 | +36.2% |
| Operating profit (loss) | 9901 | €61,797 | €84,406 | +€22,609 | +36.6% |
| Financial income | 75/76B | €2,885 | €2,243 | -€642 | -22.2% |
| Recurring financial income | 75 | €2,885 | €2,243 | -€642 | -22.2% |
| Financial charges | 65/66B | €3,610 | €3,491 | -€119 | -3.3% |
| Recurring financial charges | 65 | €3,610 | €3,491 | -€119 | -3.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €61,071 | €83,158 | +€22,086 | +36.2% |
| Income taxes | 67/77 | €22,287 | €24,816 | +€2,529 | +11.3% |
| Profit (loss) for the period | 9904 | €38,785 | €58,342 | +€19,557 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,785 | €58,342 | +€19,557 | +50.4% |
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 24 October 2026 via checked.be.