BC CONSULT: 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.
BC CONSULT
Largest movements
- Receivables within one year +€26,134
up €26,134 (+189%), from €13,796 to €39,930
of which Trade receivables: +€33,630
- Cash +€9,514
up €9,514 (+86.7%), from €10,978 to €20,492
mainly Net result for the year (+€83,396) and Trade debts (+€26,978)
- Profit (loss) carried forward +€83,396
up €83,396 (+41.1%), from -€203,001 to -€119,605
- Other debts -€44,500
down €44,500 (-24.7%), from €180,303 to €135,803
- Tax, wage and social debts -€30,227
down €30,227 (-80.8%), from €37,411 to €7,184
- Trade debts +€26,978
up €26,978 (+699%), from €3,862 to €30,840
- Gross operating margin -€100,054
down €100,054 (-52.1%), from €191,954 to €91,900
- Financial charges +€7,284
up €7,284 (+1,792%), from €406 to €7,690
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 | €24,775 | €60,422 | +€35,647 | +144% |
| Current assets | 29/58 | €24,775 | €60,422 | +€35,647 | +144% |
| Amounts receivable within one year | 40/41 | €13,796 | €39,930 | +€26,134 | +189% |
| Trade receivables | 40 | €6,300 | €39,930 | +€33,630 | +534% |
| Other amounts receivable | 41 | €7,496 | €0 | -€7,496 | -100% |
| Cash at bank and in hand | 54/58 | €10,978 | €20,492 | +€9,514 | +86.7% |
| Total equity and liabilities | 10/49 | €24,775 | €60,422 | +€35,647 | +144% |
| Equity | 10/15 | -€196,801 | -€113,405 | +€83,396 | +42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,001 | -€119,605 | +€83,396 | +41.1% |
| Amounts payable | 17/49 | €221,576 | €173,827 | -€47,749 | -21.5% |
| Amounts payable within one year | 42/48 | €221,576 | €173,827 | -€47,749 | -21.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,862 | €30,840 | +€26,978 | +699% |
| Suppliers | 440/4 | €3,862 | €30,840 | +€26,978 | +699% |
| Taxes, remuneration and social security | 45 | €37,411 | €7,184 | -€30,227 | -80.8% |
| Taxes | 450/3 | €37,411 | €7,184 | -€30,227 | -80.8% |
| Other amounts payable | 47/48 | €180,303 | €135,803 | -€44,500 | -24.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,237 | €814 | -€424 | -34.2% |
| Non-recurring operating charges | 66A | €3,303 | €0 | -€3,303 | -100% |
| Gross operating margin | 9900 | €191,954 | €91,900 | -€100,054 | -52.1% |
| Operating profit (loss) | 9901 | €187,414 | €91,087 | -€96,328 | -51.4% |
| Financial charges | 65/66B | €406 | €7,690 | +€7,284 | +1,792% |
| Recurring financial charges | 65 | €406 | €7,690 | +€7,284 | +1,792% |
| Profit (loss) for the period before taxes | 9903 | €187,008 | €83,396 | -€103,612 | -55.4% |
| Profit (loss) for the period | 9904 | €187,008 | €83,396 | -€103,612 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €187,008 | €83,396 | -€103,612 | -55.4% |
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 18 October 2026 via checked.be.