B.G. - 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.G. - CONSULTING
Largest movements
- Receivables within one year +€20,459
up €20,459 (+21.9%), from €93,530 to €113,989
of which Trade receivables: +€20,477
- Cash +€3,600
up €3,600 (+2.9%), from €125,898 to €129,498
mainly Depreciation (+€17,888) and Trade debts (+€12,812)
- Trade debts +€12,812
up €12,812 (+11.9%), from €107,220 to €120,032
- Tax, wage and social debts +€12,755
up €12,755 (+332%), from €3,837 to €16,592
of which Taxes: +€12,755
- Debts after one year -€4,860
down €4,860 (-8.2%), from €59,430 to €54,570
- Other operating charges -€6,201
down €6,201 (-54.5%), from €11,379 to €5,178
- Gross operating margin -€3,286
down €3,286 (-9.8%), from €33,431 to €30,145
- Depreciation +€860
up €860 (+5.1%), from €17,028 to €17,888
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 | €270,352 | €293,792 | +€23,440 | +8.7% |
| Fixed assets | 21/28 | €50,923 | €50,305 | -€618 | -1.2% |
| Tangible fixed assets | 22/27 | €46,668 | €46,050 | -€618 | -1.3% |
| Plant, machinery and equipment | 23 | €33,028 | €36,210 | +€3,182 | +9.6% |
| Furniture and vehicles | 24 | €13,641 | €9,840 | -€3,801 | -27.9% |
| Financial fixed assets | 28 | €4,255 | €4,255 | = | 0.0% |
| Current assets | 29/58 | €219,429 | €243,487 | +€24,059 | +11.0% |
| Amounts receivable within one year | 40/41 | €93,530 | €113,989 | +€20,459 | +21.9% |
| Trade receivables | 40 | €92,292 | €112,768 | +€20,477 | +22.2% |
| Other amounts receivable | 41 | €1,238 | €1,220 | -€18 | -1.5% |
| Cash at bank and in hand | 54/58 | €125,898 | €129,498 | +€3,600 | +2.9% |
| Total equity and liabilities | 10/49 | €270,352 | €293,792 | +€23,440 | +8.7% |
| Equity | 10/15 | €99,865 | €102,597 | +€2,733 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €87,436 | €87,436 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €81,236 | €81,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,571 | -€46,838 | +€2,733 | +5.5% |
| Amounts payable | 17/49 | €170,487 | €191,195 | +€20,708 | +12.1% |
| Amounts payable after more than one year | 17 | €59,430 | €54,570 | -€4,860 | -8.2% |
| Financial debts | 170/4 | €59,430 | €54,570 | -€4,860 | -8.2% |
| Amounts payable within one year | 42/48 | €111,058 | €136,625 | +€25,567 | +23.0% |
| Trade debts | 44 | €107,220 | €120,032 | +€12,812 | +11.9% |
| Suppliers | 440/4 | €107,220 | €120,032 | +€12,812 | +11.9% |
| Taxes, remuneration and social security | 45 | €3,837 | €16,592 | +€12,755 | +332% |
| Taxes | 450/3 | €2,493 | €15,248 | +€12,755 | +512% |
| Remuneration and social security | 454/9 | €1,344 | €1,344 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,200 | €4,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,028 | €17,888 | +€860 | +5.1% |
| Other operating charges | 640/8 | €11,379 | €5,178 | -€6,201 | -54.5% |
| Gross operating margin | 9900 | €33,431 | €30,145 | -€3,286 | -9.8% |
| Operating profit (loss) | 9901 | €824 | €2,879 | +€2,054 | +249% |
| Financial income | 75/76B | €26 | €85 | +€59 | +225% |
| Recurring financial income | 75 | €26 | €85 | +€59 | +225% |
| Financial charges | 65/66B | €15 | €50 | +€35 | +228% |
| Recurring financial charges | 65 | €15 | €50 | +€35 | +228% |
| Profit (loss) for the period before taxes | 9903 | €835 | €2,914 | +€2,079 | +249% |
| Income taxes | 67/77 | €177 | €181 | +€4 | +2.3% |
| Profit (loss) for the period | 9904 | €658 | €2,733 | +€2,075 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €658 | €2,733 | +€2,075 | +315% |
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 28 October 2026 via checked.be.