B.C.M. +: 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.
What changed
B.C.M. +
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€143,935
2024 · €22,242+€121,692
Equity
€2.5m
2024 · €2.3m+€143,935
Cash
€383,802
2024 · €223,142+€160,661
Balance sheet total
€4.0m
2024 · €3.8m+€151,732
Largest movements
Assets
- Cash +€160,661
up €160,661 (+72.0%), from €223,142 to €383,802
mainly Net result for the year (+€143,935) and Debts after one year (+€16,529)
Equity and liabilities
- Reserves +€143,935
up €143,935 (+23.0%), from €626,405 to €770,340
of which Distributable reserves: +€143,935
Income statement
- Financial income +€120,007
up €120,007, from €0 to €120,007
- Services and other goods -€13,508
down €13,508 (-13.2%), from €102,525 to €89,017
- Financial charges +€11,689
up €11,689 (+12.7%), from €91,872 to €103,562
- Other operating income +€4,503
up €4,503 (+223.6%), from €2,014 to €6,517
- Taxes -€3,935
down €3,935 (-29.2%), from €13,473 to €9,538
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.
Result 2024
€22,242
Turnover
-€2,412
Other operating income
+€4,503
Services and other goods
+€13,508
Depreciation
-€21
Other operating charges
+€24
Other operating items
-€6,162
Financial income
+€120,007
Financial charges
-€11,689
Taxes
+€3,935
Result 2025
€143,935
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.
From operations
+€144,357
Investment
-€559
Financing
+€16,863
Cash 2024
€223,142
From operations (derived)
+€144,357
Net result for the year
+€143,935
Depreciation
+€13,639
Receivables within one year
-€5,362
Deferred charges and accrued income
+€1,210
Trade debts
-€3,408
Tax, wage and social debts
-€5,657
Investment (derived)
-€559
Investment in fixed assets (net)
-€559
Financing
+€16,863
Debts after one year
+€16,529
Current portion of long-term debt
+€334
Cash 2025
€383,802
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,828,325 | €3,980,057 | +€151,732 | +4.0% |
| Fixed assets | 21/28 | €3,566,675 | €3,553,595 | -€13,080 | -0.4% |
| Tangible fixed assets | 22/27 | €47,835 | €34,754 | -€13,080 | -27.3% |
| Furniture and vehicles | 24 | €47,835 | €34,754 | -€13,080 | -27.3% |
| Financial fixed assets | 28 | €3,518,840 | €3,518,840 | = | 0.0% |
| Affiliated companies | 280/1 | €3,518,840 | €3,518,840 | = | 0.0% |
| Participating interests | 280 | €3,518,840 | €3,518,840 | = | 0.0% |
| Current assets | 29/58 | €261,650 | €426,462 | +€164,812 | +63.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €35,151 | €40,512 | +€5,362 | +15.3% |
| Trade receivables | 40 | €27,755 | €35,050 | +€7,295 | +26.3% |
| Other amounts receivable | 41 | €7,396 | €5,462 | -€1,934 | -26.1% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €223,142 | €383,802 | +€160,661 | +72.0% |
| Deferred charges and accrued income | 490/1 | €3,357 | €2,147 | -€1,210 | -36.0% |
| Total equity and liabilities | 10/49 | €3,828,325 | €3,980,057 | +€151,732 | +4.0% |
| Equity | 10/15 | €2,313,805 | €2,457,740 | +€143,935 | +6.2% |
| Contributions | 10/11 | €1,687,400 | €1,687,400 | = | 0.0% |
| Reserves | 13 | €626,405 | €770,340 | +€143,935 | +23.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €626,405 | €770,340 | +€143,935 | +23.0% |
| Amounts payable | 17/49 | €1,514,519 | €1,522,317 | +€7,797 | +0.5% |
| Amounts payable after more than one year | 17 | €1,459,983 | €1,476,512 | +€16,529 | +1.1% |
| Financial debts | 170/4 | €78,849 | €41,667 | -€37,182 | -47.2% |
| Credit institutions | 173 | €78,849 | €41,667 | -€37,182 | -47.2% |
| Other amounts payable | 178/9 | €1,381,134 | €1,434,845 | +€53,711 | +3.9% |
| Amounts payable within one year | 42/48 | €54,536 | €45,805 | -€8,731 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €36,848 | €37,182 | +€334 | +0.9% |
| Trade debts | 44 | €8,353 | €4,945 | -€3,408 | -40.8% |
| Suppliers | 440/4 | €8,353 | €4,945 | -€3,408 | -40.8% |
| Taxes, remuneration and social security | 45 | €9,334 | €3,677 | -€5,657 | -60.6% |
| Taxes | 450/3 | €9,334 | €3,677 | -€5,657 | -60.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Operating income | 70/76A | €245,014 | €249,377 | +€4,363 | +1.8% |
| Turnover | 70 | €243,000 | €240,588 | -€2,412 | -1.0% |
| Other operating income | 74 | €2,014 | €6,517 | +€4,503 | +223.6% |
| Non-recurring operating income | 76A | - | €2,272 | +€2,272 | |
| Operating charges | 60/66A | €117,427 | €112,350 | -€5,077 | -4.3% |
| Services and other goods | 61 | €102,525 | €89,017 | -€13,508 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,618 | €13,639 | +€21 | +0.2% |
| Other operating charges | 640/8 | €1,283 | €1,259 | -€24 | -1.8% |
| Non-recurring operating charges | 66A | - | €8,434 | +€8,434 | |
| Operating profit (loss) | 9901 | €127,588 | €137,027 | +€9,440 | +7.4% |
| Financial income | 75/76B | €0 | €120,007 | +€120,007 | |
| Recurring financial income | 75 | €0 | €120,007 | +€120,007 | |
| Income from financial fixed assets | 750 | - | €120,000 | +€120,000 | |
| Other financial income | 752/9 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €91,872 | €103,562 | +€11,689 | +12.7% |
| Recurring financial charges | 65 | €91,872 | €103,562 | +€11,689 | +12.7% |
| Debt charges | 650 | €90,258 | €103,154 | +€12,896 | +14.3% |
| Other financial charges | 652/9 | €1,615 | €408 | -€1,207 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €35,715 | €153,473 | +€117,757 | +329.7% |
| Income taxes | 67/77 | €13,473 | €9,538 | -€3,935 | -29.2% |
| Taxes | 670/3 | €13,473 | €9,538 | -€3,935 | -29.2% |
| Profit (loss) for the period | 9904 | €22,242 | €143,935 | +€121,692 | +547.1% |
| Transfer from tax-exempt reserves | 789 | €29,470 | €0 | -€29,470 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,712 | €143,935 | +€92,222 | +178.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.