B.C.T. CONSULTING: what changed
B.C.T. CONSULTING
Largest movements
- Receivables within one year -€41,524
down €41,524 (-25.8%), from €161,125 to €119,601
of which Trade receivables: -€35,909
- Tangible fixed assets -€25,763
down €25,763 (-20.6%), from €125,298 to €99,535
of which Furniture and vehicles: -€31,335
- Cash +€3,068
up €3,068 (+20.1%), from €15,258 to €18,326
- Other debts -€28,738
down €28,738 (-29.5%), from €97,306 to €68,568
- Profit (loss) carried forward +€19,520
up €19,520 (+26.6%), from €73,505 to €93,025
- Debts after one year -€17,613
down €17,613 (-84.3%), from €20,904 to €3,291
- Current portion of long-term debt -€13,961
down €13,961 (-50.5%), from €27,639 to €13,677
- Trade debts -€11,790
down €11,790 (-19.4%), from €60,824 to €49,034
- Gross operating margin -€31,425
down €31,425 (-36.9%), from €85,192 to €53,767
- Financial charges +€10,287
up €10,287 (+370%), from €2,782 to €13,069
of which Non-recurring financial charges: +€8,932
- Depreciation -€5,784
down €5,784 (-16.6%), from €34,850 to €29,067
- Taxes -€2,993
down €2,993 (-14.2%), from €21,129 to €18,136
- Other operating charges +€1,230
up €1,230 (+94.5%), from €1,301 to €2,531
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,454 | €243,221 | -€63,233 | -20.6% |
| Fixed assets | 21/28 | €125,358 | €99,595 | -€25,763 | -20.6% |
| Tangible fixed assets | 22/27 | €125,298 | €99,535 | -€25,763 | -20.6% |
| Land and buildings | 22 | €36,784 | €52,013 | +€15,229 | +41.4% |
| Plant, machinery and equipment | 23 | €19,347 | €12,764 | -€6,582 | -34.0% |
| Furniture and vehicles | 24 | €52,544 | €21,209 | -€31,335 | -59.6% |
| Other tangible fixed assets | 26 | €16,624 | €13,549 | -€3,075 | -18.5% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €181,096 | €143,626 | -€37,470 | -20.7% |
| Stocks and contracts in progress | 3 | €1,500 | €3,972 | +€2,472 | +165% |
| Stocks | 30/36 | €1,500 | €3,972 | +€2,472 | +165% |
| Amounts receivable within one year | 40/41 | €161,125 | €119,601 | -€41,524 | -25.8% |
| Trade receivables | 40 | €151,804 | €115,895 | -€35,909 | -23.7% |
| Other amounts receivable | 41 | €9,321 | €3,706 | -€5,615 | -60.2% |
| Cash at bank and in hand | 54/58 | €15,258 | €18,326 | +€3,068 | +20.1% |
| Deferred charges and accrued income | 490/1 | €3,213 | €1,727 | -€1,486 | -46.3% |
| Total equity and liabilities | 10/49 | €306,454 | €243,221 | -€63,233 | -20.6% |
| Equity | 10/15 | €78,505 | €98,025 | +€19,520 | +24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,505 | €93,025 | +€19,520 | +26.6% |
| Amounts payable | 17/49 | €227,949 | €145,196 | -€82,753 | -36.3% |
| Amounts payable after more than one year | 17 | €20,904 | €3,291 | -€17,613 | -84.3% |
| Financial debts | 170/4 | €20,904 | €3,291 | -€17,613 | -84.3% |
| Amounts payable within one year | 42/48 | €207,045 | €141,905 | -€65,140 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €27,639 | €13,677 | -€13,961 | -50.5% |
| Trade debts | 44 | €60,824 | €49,034 | -€11,790 | -19.4% |
| Suppliers | 440/4 | €60,824 | €49,034 | -€11,790 | -19.4% |
| Taxes, remuneration and social security | 45 | €21,277 | €10,626 | -€10,651 | -50.1% |
| Taxes | 450/3 | €21,277 | €10,626 | -€10,651 | -50.1% |
| Other amounts payable | 47/48 | €97,306 | €68,568 | -€28,738 | -29.5% |
| Remuneration, social security and pensions | 62 | €428 | €289 | -€139 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,850 | €29,067 | -€5,784 | -16.6% |
| Other operating charges | 640/8 | €1,301 | €2,531 | +€1,230 | +94.5% |
| Gross operating margin | 9900 | €85,192 | €53,767 | -€31,425 | -36.9% |
| Operating profit (loss) | 9901 | €48,613 | €21,880 | -€26,733 | -55.0% |
| Financial income | 75/76B | - | €574 | +€574 | |
| Recurring financial income | 75 | - | €574 | +€574 | |
| Financial charges | 65/66B | €2,782 | €13,069 | +€10,287 | +370% |
| Recurring financial charges | 65 | €2,782 | €1,354 | -€1,428 | -51.3% |
| Non-recurring financial charges | 66B | €2,782 | €11,715 | +€8,932 | +321% |
| Profit (loss) for the period before taxes | 9903 | €45,831 | €9,386 | -€36,445 | -79.5% |
| Income taxes | 67/77 | €21,129 | €18,136 | -€2,993 | -14.2% |
| Profit (loss) for the period | 9904 | €24,702 | -€8,750 | -€33,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,702 | -€8,750 | -€33,452 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.