BC 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.
BC Consulting
Largest movements
- Receivables within one year +€44,490
up €44,490 (+74.8%), from €59,488 to €103,978
of which Trade receivables: +€76,410
- Tangible fixed assets +€11,337
up €11,337 (+131%), from €8,647 to €19,984
of which Furniture and vehicles: +€8,406
- Cash +€3,713
new in 2022: €3,713
mainly Trade debts (+€45,164) and Net result for the year (+€26,487)
- Trade debts +€45,164
up €45,164 (+293%), from €15,389 to €60,553
- Tax, wage and social debts +€18,129
up €18,129 (+46.2%), from €39,235 to €57,364
of which Remuneration and social security: +€32,604
- Profit (loss) carried forward -€6,863
down €6,863 (-59.2%), from €11,600 to €4,737
- Short-term financial debts +€2,827
new in 2022: €2,827
- Current portion of long-term debt -€2,304
no longer reported in 2022 (was €2,304)
- Gross operating margin +€57,586
up €57,586 (+154%), from €37,324 to €94,910
- Staff costs +€35,971
up €35,971 (+275%), from €13,075 to €49,046
- Write-downs -€6,325
no longer reported in 2022 (was €6,325)
- Taxes +€4,014
up €4,014 (+110%), from €3,649 to €7,663
- Depreciation -€3,284
down €3,284 (-53.4%), from €6,155 to €2,871
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,105 | €128,036 | +€58,931 | +85.3% |
| Fixed assets | 21/28 | €8,647 | €19,984 | +€11,337 | +131% |
| Tangible fixed assets | 22/27 | €8,647 | €19,984 | +€11,337 | +131% |
| Plant, machinery and equipment | 23 | €75 | €3,006 | +€2,931 | +3,908% |
| Furniture and vehicles | 24 | €8,572 | €16,978 | +€8,406 | +98.1% |
| Current assets | 29/58 | €60,458 | €108,052 | +€47,594 | +78.7% |
| Amounts receivable within one year | 40/41 | €59,488 | €103,978 | +€44,490 | +74.8% |
| Trade receivables | 40 | €16,493 | €92,903 | +€76,410 | +463% |
| Other amounts receivable | 41 | €42,995 | €11,075 | -€31,920 | -74.2% |
| Cash at bank and in hand | 54/58 | - | €3,713 | +€3,713 | |
| Deferred charges and accrued income | 490/1 | €970 | €361 | -€609 | -62.8% |
| Total equity and liabilities | 10/49 | €69,105 | €128,036 | +€58,931 | +85.3% |
| Equity | 10/15 | €12,177 | €5,314 | -€6,863 | -56.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €576 | €576 | = | 0.0% |
| Non-distributable reserves | 130/1 | €576 | €576 | = | 0.0% |
| Reserves not available under the articles | 1311 | €576 | €576 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,600 | €4,737 | -€6,863 | -59.2% |
| Amounts payable | 17/49 | €56,928 | €122,722 | +€65,794 | +116% |
| Amounts payable within one year | 42/48 | €56,928 | €122,722 | +€65,794 | +116% |
| Current portion of amounts payable after more than one year | 42 | €2,304 | - | -€2,304 | |
| Financial debts | 43 | - | €2,827 | +€2,827 | |
| Credit institutions | 430/8 | - | €2,827 | +€2,827 | |
| Trade debts | 44 | €15,389 | €60,553 | +€45,164 | +293% |
| Suppliers | 440/4 | €15,389 | €60,553 | +€45,164 | +293% |
| Taxes, remuneration and social security | 45 | €39,235 | €57,364 | +€18,129 | +46.2% |
| Taxes | 450/3 | €27,489 | €13,014 | -€14,475 | -52.7% |
| Remuneration and social security | 454/9 | €11,746 | €44,350 | +€32,604 | +278% |
| Other amounts payable | 47/48 | - | €1,978 | +€1,978 | |
| Remuneration, social security and pensions | 62 | €13,075 | €49,046 | +€35,971 | +275% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,155 | €2,871 | -€3,284 | -53.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,325 | - | -€6,325 | |
| Other operating charges | 640/8 | €6,693 | €7,424 | +€731 | +10.9% |
| Gross operating margin | 9900 | €37,324 | €94,910 | +€57,586 | +154% |
| Operating profit (loss) | 9901 | €5,076 | €35,569 | +€30,493 | +601% |
| Financial income | 75/76B | €1,980 | €5 | -€1,975 | -99.7% |
| Recurring financial income | 75 | €1,980 | €5 | -€1,975 | -99.7% |
| Financial charges | 65/66B | €1,497 | €1,424 | -€73 | -4.9% |
| Recurring financial charges | 65 | €1,497 | €1,424 | -€73 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €5,559 | €34,150 | +€28,591 | +514% |
| Income taxes | 67/77 | €3,649 | €7,663 | +€4,014 | +110% |
| Profit (loss) for the period | 9904 | €1,910 | €26,487 | +€24,577 | +1,287% |
| Profit (loss) for the period to be appropriated | 9905 | €1,910 | €26,487 | +€24,577 | +1,287% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.