B.T.N.C. CONSULT: what changed
What changed
B.T.N.C. CONSULT
NACE 66.290, Activities auxiliary to financial services and insurance activities
filed annual accounts (NBB)
Net result for the year
€11,618
2024 · €5,838+€5,779
Equity
€87,554
2024 · €96,687-€9,132
Cash
€22,596
2024 · €14,293+€8,303
Balance sheet total
€117,111
2024 · €126,209-€9,098
Largest movements
Assets
- Receivables within one year -€11,072
down €11,072 (-10.7%), from €103,370 to €92,298
of which Other amounts receivable: -€11,602
- Cash +€8,303
up €8,303 (+58.1%), from €14,293 to €22,596
mainly Net result for the year (+€11,618) and Receivables within one year (+€11,072)
- Deferred charges and accrued income -€5,454
down €5,454 (-92.9%), from €5,874 to €420
Equity and liabilities
- Reserves -€20,750
down €20,750 (-20.1%), from €103,000 to €82,250
- Profit (loss) carried forward +€11,618
up €11,618 (+80.8%), from -€14,373 to -€2,756
Income statement
- Gross operating margin +€9,311
up €9,311 (+67.1%), from €13,869 to €23,180
- Financial charges +€1,790
up €1,790 (+105%), from €1,712 to €3,502
- Taxes +€1,735
up €1,735 (+76.9%), from €2,257 to €3,992
Change in the result, 2024 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.
Result 2024
€5,838
Gross operating margin
+€9,311
Other operating charges
-€7
Financial charges
-€1,790
Taxes
-€1,735
Result 2025
€11,618
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,056
Investment
€0
Financing
-€20,753
Cash 2024
€14,293
From operations (derived)
+€29,056
Net result for the year
+€11,618
Depreciation
+€875
Receivables within one year
+€11,072
Deferred charges and accrued income
+€5,454
Trade debts
-€111
Tax, wage and social debts
+€147
Accrued charges and deferred income
+€1
Financing
-€20,753
Current portion of long-term debt
-€3
Contributions, distributions and other
-€20,750
Cash 2025
€22,596
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,209 | €117,111 | -€9,098 | -7.2% |
| Fixed assets | 21/28 | €2,672 | €1,797 | -€875 | -32.7% |
| Tangible fixed assets | 22/27 | €1,872 | €997 | -€875 | -46.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,872 | €997 | -€875 | -46.7% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €123,537 | €115,314 | -€8,223 | -6.7% |
| Amounts receivable within one year | 40/41 | €103,370 | €92,298 | -€11,072 | -10.7% |
| Trade receivables | 40 | €11,529 | €12,059 | +€531 | +4.6% |
| Other amounts receivable | 41 | €91,841 | €80,239 | -€11,602 | -12.6% |
| Cash at bank and in hand | 54/58 | €14,293 | €22,596 | +€8,303 | +58.1% |
| Deferred charges and accrued income | 490/1 | €5,874 | €420 | -€5,454 | -92.9% |
| Total equity and liabilities | 10/49 | €126,209 | €117,111 | -€9,098 | -7.2% |
| Equity | 10/15 | €96,687 | €87,554 | -€9,132 | -9.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €103,000 | €82,250 | -€20,750 | -20.1% |
| Distributable reserves | 133 | €103,000 | €82,250 | -€20,750 | -20.1% |
| Profit (loss) carried forward | 14 | -€14,373 | -€2,756 | +€11,618 | +80.8% |
| Amounts payable | 17/49 | €29,522 | €29,557 | +€35 | +0.1% |
| Amounts payable after more than one year | 17 | €11,000 | €11,000 | = | 0.0% |
| Other amounts payable | 178/9 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,457 | €18,490 | +€34 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €1,032 | €1,030 | -€3 | -0.3% |
| Trade debts | 44 | €1,560 | €1,449 | -€111 | -7.1% |
| Suppliers | 440/4 | €1,560 | €1,449 | -€111 | -7.1% |
| Taxes, remuneration and social security | 45 | €2,864 | €3,011 | +€147 | +5.1% |
| Taxes | 450/3 | €2,864 | €3,011 | +€147 | +5.1% |
| Other amounts payable | 47/48 | €13,000 | €13,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €3,321 | +€3,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €875 | = | 0.0% |
| Other operating charges | 640/8 | €3,187 | €3,194 | +€7 | +0.2% |
| Gross operating margin | 9900 | €13,869 | €23,180 | +€9,311 | +67.1% |
| Operating profit (loss) | 9901 | €9,807 | €19,111 | +€9,304 | +94.9% |
| Financial charges | 65/66B | €1,712 | €3,502 | +€1,790 | +105% |
| Recurring financial charges | 65 | €1,712 | €3,502 | +€1,790 | +105% |
| Profit (loss) for the period before taxes | 9903 | €8,095 | €15,609 | +€7,514 | +92.8% |
| Income taxes | 67/77 | €2,257 | €3,992 | +€1,735 | +76.9% |
| Profit (loss) for the period | 9904 | €5,838 | €11,618 | +€5,779 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,838 | €11,618 | +€5,779 | +99.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.