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
- Receivables within one year -€139,232
down €139,232 (-82.9%), from €167,879 to €28,647
of which Other amounts receivable: -€133,315
- Cash +€6,560
up €6,560 (+41.9%), from €15,640 to €22,200
mainly Receivables within one year (+€139,232) and Trade debts (+€2,752)
- Profit (loss) carried forward -€122,019
down €122,019, from €156 to -€121,863
- Tax, wage and social debts -€13,631
down €13,631 (-39.3%), from €34,717 to €21,086
of which Taxes: -€13,511
- Trade debts +€2,752
up €2,752 (+378%), from €728 to €3,480
- Write-downs +€194,526
new in 2026: €194,526
- Taxes -€21,107
down €21,107 (-99.1%), from €21,297 to €190
- Financial charges -€982
down €982 (-37.2%), from €2,639 to €1,657
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 | €197,101 | €64,816 | -€132,285 | -67.1% |
| Fixed assets | 21/28 | €13,582 | €12,192 | -€1,390 | -10.2% |
| Tangible fixed assets | 22/27 | €13,582 | €12,192 | -€1,390 | -10.2% |
| Furniture and vehicles | 24 | €1,777 | €1,378 | -€399 | -22.5% |
| Other tangible fixed assets | 26 | €11,805 | €10,814 | -€991 | -8.4% |
| Current assets | 29/58 | €183,519 | €52,624 | -€130,895 | -71.3% |
| Amounts receivable within one year | 40/41 | €167,879 | €28,647 | -€139,232 | -82.9% |
| Trade receivables | 40 | €20,709 | €14,792 | -€5,917 | -28.6% |
| Other amounts receivable | 41 | €147,170 | €13,855 | -€133,315 | -90.6% |
| Cash at bank and in hand | 54/58 | €15,640 | €22,200 | +€6,560 | +41.9% |
| Deferred charges and accrued income | 490/1 | - | €1,777 | +€1,777 | |
| Total equity and liabilities | 10/49 | €197,101 | €64,816 | -€132,285 | -67.1% |
| Equity | 10/15 | €161,656 | €39,637 | -€122,019 | -75.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €160,500 | €160,500 | = | 0.0% |
| Distributable reserves | 133 | €160,500 | €160,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156 | -€121,863 | -€122,019 | |
| Amounts payable | 17/49 | €35,445 | €25,179 | -€10,266 | -29.0% |
| Amounts payable within one year | 42/48 | €35,445 | €24,996 | -€10,449 | -29.5% |
| Trade debts | 44 | €728 | €3,480 | +€2,752 | +378% |
| Suppliers | 440/4 | €728 | €3,480 | +€2,752 | +378% |
| Taxes, remuneration and social security | 45 | €34,717 | €21,086 | -€13,631 | -39.3% |
| Taxes | 450/3 | €32,221 | €18,710 | -€13,511 | -41.9% |
| Remuneration and social security | 454/9 | €2,496 | €2,376 | -€120 | -4.8% |
| Other amounts payable | 47/48 | - | €430 | +€430 | |
| Accrued charges and deferred income | 492/3 | - | €183 | +€183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €1,390 | +€257 | +22.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €194,526 | +€194,526 | |
| Other operating charges | 640/8 | €742 | €748 | +€6 | +0.8% |
| Gross operating margin | 9900 | €80,086 | €80,063 | -€23 | 0.0% |
| Operating profit (loss) | 9901 | €78,211 | -€116,601 | -€194,812 | |
| Financial income | 75/76B | €40 | €29 | -€11 | -27.5% |
| Recurring financial income | 75 | €40 | €29 | -€11 | -27.5% |
| Financial charges | 65/66B | €2,639 | €1,657 | -€982 | -37.2% |
| Recurring financial charges | 65 | €2,639 | €1,657 | -€982 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €75,612 | -€118,229 | -€193,841 | |
| Income taxes | 67/77 | €21,297 | €190 | -€21,107 | -99.1% |
| Profit (loss) for the period | 9904 | €54,315 | -€118,419 | -€172,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,315 | -€118,419 | -€172,734 |
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 15 October 2026 via checked.be.