B.T.S. 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.T.S. CONSULTING
Largest movements
- Tangible fixed assets -€10,958
down €10,958 (-24.8%), from €44,134 to €33,176
- Cash -€4,914
down €4,914 (-8.7%), from €56,478 to €51,564
mainly Contributions, distributions and other (-€40,000) and Net result for the year (-€8,865)
- Receivables within one year +€3,593
up €3,593 (+34.8%), from €10,321 to €13,915
of which Other amounts receivable: +€4,838
- Profit (loss) carried forward -€48,865
down €48,865, from €44,078 to -€4,787
- Other debts +€33,554
up €33,554 (+4,499%), from €746 to €34,300
- Tax, wage and social debts +€2,815
up €2,815 (+19.9%), from €14,129 to €16,943
of which Taxes: +€2,815
- Gross operating margin -€38,697
down €38,697 (-89.6%), from €43,186 to €4,490
- Taxes -€7,329
down €7,329 (-97.8%), from €7,496 to €167
- Other operating charges -€1,562
down €1,562 (-43.3%), from €3,609 to €2,047
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 | €111,696 | €99,182 | -€12,514 | -11.2% |
| Fixed assets | 21/28 | €44,134 | €33,176 | -€10,958 | -24.8% |
| Tangible fixed assets | 22/27 | €44,134 | €33,176 | -€10,958 | -24.8% |
| Furniture and vehicles | 24 | €44,134 | €33,176 | -€10,958 | -24.8% |
| Current assets | 29/58 | €67,562 | €66,006 | -€1,556 | -2.3% |
| Amounts receivable within one year | 40/41 | €10,321 | €13,915 | +€3,593 | +34.8% |
| Trade receivables | 40 | €10,320 | €9,075 | -€1,245 | -12.1% |
| Other amounts receivable | 41 | €1 | €4,840 | +€4,838 | +350,610% |
| Cash at bank and in hand | 54/58 | €56,478 | €51,564 | -€4,914 | -8.7% |
| Deferred charges and accrued income | 490/1 | €763 | €528 | -€235 | -30.9% |
| Total equity and liabilities | 10/49 | €111,696 | €99,182 | -€12,514 | -11.2% |
| Equity | 10/15 | €96,578 | €47,713 | -€48,865 | -50.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,078 | -€4,787 | -€48,865 | |
| Amounts payable | 17/49 | €15,118 | €51,469 | +€36,351 | +240% |
| Amounts payable within one year | 42/48 | €15,118 | €51,426 | +€36,308 | +240% |
| Trade debts | 44 | €244 | €183 | -€61 | -24.9% |
| Suppliers | 440/4 | €244 | €183 | -€61 | -24.9% |
| Taxes, remuneration and social security | 45 | €14,129 | €16,943 | +€2,815 | +19.9% |
| Taxes | 450/3 | €13,629 | €16,443 | +€2,815 | +20.7% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €746 | €34,300 | +€33,554 | +4,499% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Non-recurring operating income | 76A | €17,268 | - | -€17,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,659 | €10,958 | +€299 | +2.8% |
| Other operating charges | 640/8 | €3,609 | €2,047 | -€1,562 | -43.3% |
| Non-recurring operating charges | 66A | €123 | - | -€123 | |
| Gross operating margin | 9900 | €43,186 | €4,490 | -€38,697 | -89.6% |
| Operating profit (loss) | 9901 | €28,796 | -€8,515 | -€37,311 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €190 | €183 | -€7 | -3.8% |
| Recurring financial charges | 65 | €190 | €183 | -€7 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €28,606 | -€8,698 | -€37,304 | |
| Income taxes | 67/77 | €7,496 | €167 | -€7,329 | -97.8% |
| Profit (loss) for the period | 9904 | €21,109 | -€8,865 | -€29,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,109 | -€8,865 | -€29,974 |
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 30 October 2026 via checked.be.