B.M.N. 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.M.N. Consulting
Largest movements
- Receivables within one year +€15,811
up €15,811 (+152%), from €10,406 to €26,217
- Deferred charges and accrued income +€10,216
new in 2025: €10,216
- Cash +€9,114
up €9,114 (+33.9%), from €26,853 to €35,966
mainly Net result for the year (+€29,584) and Other debts (+€5,917)
- Profit (loss) carried forward +€29,584
up €29,584 (+141%), from €20,965 to €50,549
- Other debts +€5,917
up €5,917 (+114%), from €5,170 to €11,088
- Trade debts -€2,816
down €2,816 (-74.1%), from €3,800 to €984
- Accrued charges and deferred income +€1,715
up €1,715 (+209%), from €820 to €2,535
- Tax, wage and social debts +€740
up €740 (+18.5%), from €4,003 to €4,743
- Gross operating margin +€14,705
up €14,705 (+54.1%), from €27,205 to €41,910
- Financial charges +€3,693
up €3,693 (+5,240%), from €70 to €3,764
- Taxes +€2,512
up €2,512 (+46.3%), from €5,423 to €7,935
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 | €37,259 | €72,399 | +€35,140 | +94.3% |
| Current assets | 29/58 | €37,259 | €72,399 | +€35,140 | +94.3% |
| Amounts receivable within one year | 40/41 | €10,406 | €26,217 | +€15,811 | +152% |
| Trade receivables | 40 | €10,406 | €26,217 | +€15,811 | +152% |
| Cash at bank and in hand | 54/58 | €26,853 | €35,966 | +€9,114 | +33.9% |
| Deferred charges and accrued income | 490/1 | - | €10,216 | +€10,216 | |
| Total equity and liabilities | 10/49 | €37,259 | €72,399 | +€35,140 | +94.3% |
| Equity | 10/15 | €23,465 | €53,049 | +€29,584 | +126% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,965 | €50,549 | +€29,584 | +141% |
| Amounts payable | 17/49 | €13,794 | €19,350 | +€5,556 | +40.3% |
| Amounts payable within one year | 42/48 | €12,974 | €16,815 | +€3,842 | +29.6% |
| Trade debts | 44 | €3,800 | €984 | -€2,816 | -74.1% |
| Suppliers | 440/4 | €3,800 | €984 | -€2,816 | -74.1% |
| Taxes, remuneration and social security | 45 | €4,003 | €4,743 | +€740 | +18.5% |
| Taxes | 450/3 | €4,003 | €4,743 | +€740 | +18.5% |
| Other amounts payable | 47/48 | €5,170 | €11,088 | +€5,917 | +114% |
| Accrued charges and deferred income | 492/3 | €820 | €2,535 | +€1,715 | +209% |
| Other operating charges | 640/8 | €746 | €628 | -€118 | -15.8% |
| Gross operating margin | 9900 | €27,205 | €41,910 | +€14,705 | +54.1% |
| Operating profit (loss) | 9901 | €26,459 | €41,282 | +€14,824 | +56.0% |
| Financial charges | 65/66B | €70 | €3,764 | +€3,693 | +5,240% |
| Recurring financial charges | 65 | €70 | €3,764 | +€3,693 | +5,240% |
| Profit (loss) for the period before taxes | 9903 | €26,388 | €37,519 | +€11,131 | +42.2% |
| Income taxes | 67/77 | €5,423 | €7,935 | +€2,512 | +46.3% |
| Profit (loss) for the period | 9904 | €20,965 | €29,584 | +€8,619 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,965 | €29,584 | +€8,619 | +41.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.