BC Consultancy: 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 Consultancy
Largest movements
- Cash -€14,693
down €14,693 (-47.8%), from €30,757 to €16,063
mainly Contributions, distributions and other (-€20,695) and Tax, wage and social debts (-€3,660)
- Financial fixed assets -€4,034
down €4,034 (-5.8%), from €70,000 to €65,966
- Receivables within one year +€3,497
up €3,497 (+45.1%), from €7,756 to €11,253
of which Other amounts receivable: +€4,069
- Profit (loss) carried forward -€10,948
down €10,948 (-11.6%), from €94,048 to €83,100
- Tax, wage and social debts -€3,660
down €3,660 (-35.5%), from €10,306 to €6,646
- Other debts -€1,857
down €1,857 (-100%), from €1,857 to €0
- Gross operating margin -€12,600
down €12,600 (-44.5%), from €28,327 to €15,728
- Taxes -€2,005
down €2,005 (-29.0%), from €6,907 to €4,902
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,693 | €95,497 | -€16,196 | -14.5% |
| Fixed assets | 21/28 | €71,440 | €66,840 | -€4,600 | -6.4% |
| Tangible fixed assets | 22/27 | €1,440 | €873 | -€567 | -39.3% |
| Furniture and vehicles | 24 | €1,440 | €873 | -€567 | -39.3% |
| Financial fixed assets | 28 | €70,000 | €65,966 | -€4,034 | -5.8% |
| Current assets | 29/58 | €40,253 | €28,657 | -€11,596 | -28.8% |
| Amounts receivable within one year | 40/41 | €7,756 | €11,253 | +€3,497 | +45.1% |
| Trade receivables | 40 | €7,710 | €7,138 | -€572 | -7.4% |
| Other amounts receivable | 41 | €46 | €4,115 | +€4,069 | +8,828% |
| Cash at bank and in hand | 54/58 | €30,757 | €16,063 | -€14,693 | -47.8% |
| Deferred charges and accrued income | 490/1 | €1,740 | €1,341 | -€400 | -23.0% |
| Total equity and liabilities | 10/49 | €111,693 | €95,497 | -€16,196 | -14.5% |
| Equity | 10/15 | €99,048 | €88,100 | -€10,948 | -11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,048 | €83,100 | -€10,948 | -11.6% |
| Amounts payable | 17/49 | €12,646 | €7,397 | -€5,248 | -41.5% |
| Amounts payable within one year | 42/48 | €12,646 | €7,397 | -€5,248 | -41.5% |
| Trade debts | 44 | €482 | €751 | +€269 | +55.7% |
| Suppliers | 440/4 | €482 | €751 | +€269 | +55.7% |
| Taxes, remuneration and social security | 45 | €10,306 | €6,646 | -€3,660 | -35.5% |
| Taxes | 450/3 | €10,306 | €6,646 | -€3,660 | -35.5% |
| Other amounts payable | 47/48 | €1,857 | €0 | -€1,857 | -100% |
| Remuneration, social security and pensions | 62 | €7 | €0 | -€7 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €567 | -€0 | 0.0% |
| Other operating charges | 640/8 | €386 | €371 | -€15 | -3.9% |
| Gross operating margin | 9900 | €28,327 | €15,728 | -€12,600 | -44.5% |
| Operating profit (loss) | 9901 | €27,368 | €14,790 | -€12,578 | -46.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €154 | €141 | -€13 | -8.6% |
| Recurring financial charges | 65 | €154 | €141 | -€13 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €27,215 | €14,649 | -€12,566 | -46.2% |
| Income taxes | 67/77 | €6,907 | €4,902 | -€2,005 | -29.0% |
| Profit (loss) for the period | 9904 | €20,308 | €9,747 | -€10,561 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,308 | €9,747 | -€10,561 | -52.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.