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
- Financial fixed assets +€376,356
up €376,356 (+135%), from €278,224 to €654,580
- Receivables within one year +€16,880
new in 2025: €16,880
- Cash -€11,930
down €11,930 (-40.1%), from €29,732 to €17,802
mainly Investment in fixed assets (net) (-€376,356) and Debts after one year (-€29,416)
- Profit (loss) carried forward +€399,343
up €399,343 (+502%), from €79,545 to €478,888
- Debts after one year -€29,416
down €29,416 (-28.8%), from €102,174 to €72,758
- Reserves +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Financial income +€376,356
new in 2025: €376,356
of which Financial income: +€376,356
- Gross operating margin +€4,294
up €4,294 (+6.9%), from €62,566 to €66,860
- Taxes -€3,192
down €3,192 (-15.2%), from €20,964 to €17,772
- Financial charges +€817
up €817 (+16.3%), from €5,030 to €5,847
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 | €308,654 | €689,905 | +€381,251 | +124% |
| Fixed assets | 21/28 | €278,224 | €654,580 | +€376,356 | +135% |
| Financial fixed assets | 28 | €278,224 | €654,580 | +€376,356 | +135% |
| Current assets | 29/58 | €30,430 | €35,325 | +€4,895 | +16.1% |
| Amounts receivable within one year | 40/41 | - | €16,880 | +€16,880 | |
| Trade receivables | 40 | - | €16,880 | +€16,880 | |
| Cash at bank and in hand | 54/58 | €29,732 | €17,802 | -€11,930 | -40.1% |
| Deferred charges and accrued income | 490/1 | €698 | €644 | -€54 | -7.8% |
| Total equity and liabilities | 10/49 | €308,654 | €689,905 | +€381,251 | +124% |
| Equity | 10/15 | €102,045 | €521,388 | +€419,343 | +411% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,000 | €40,000 | +€20,000 | +100% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100% |
| Profit (loss) carried forward | 14 | €79,545 | €478,888 | +€399,343 | +502% |
| Amounts payable | 17/49 | €206,609 | €168,517 | -€38,092 | -18.4% |
| Amounts payable after more than one year | 17 | €102,174 | €72,758 | -€29,416 | -28.8% |
| Financial debts | 170/4 | €102,174 | €72,758 | -€29,416 | -28.8% |
| Amounts payable within one year | 42/48 | €104,435 | €95,760 | -€8,675 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €35,180 | €29,416 | -€5,764 | -16.4% |
| Trade debts | 44 | €253 | €1,625 | +€1,372 | +542% |
| Suppliers | 440/4 | €253 | €1,625 | +€1,372 | +542% |
| Taxes, remuneration and social security | 45 | €30,002 | €25,719 | -€4,283 | -14.3% |
| Taxes | 450/3 | €30,002 | €25,719 | -€4,283 | -14.3% |
| Other amounts payable | 47/48 | €39,000 | €39,000 | = | 0.0% |
| Other operating charges | 640/8 | €186 | €254 | +€68 | +36.4% |
| Gross operating margin | 9900 | €62,566 | €66,860 | +€4,294 | +6.9% |
| Operating profit (loss) | 9901 | €62,380 | €66,606 | +€4,226 | +6.8% |
| Financial income | 75/76B | - | €376,356 | +€376,356 | |
| Recurring financial income | 75 | - | €376,356 | +€376,356 | |
| Non-recurring financial income | 76B | - | €376,356 | +€376,356 | |
| Financial charges | 65/66B | €5,030 | €5,847 | +€817 | +16.3% |
| Recurring financial charges | 65 | €5,030 | €5,847 | +€817 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €57,350 | €437,115 | +€379,765 | +662% |
| Income taxes | 67/77 | €20,964 | €17,772 | -€3,192 | -15.2% |
| Profit (loss) for the period | 9904 | €36,386 | €419,343 | +€382,957 | +1,052% |
| Profit (loss) for the period to be appropriated | 9905 | €36,386 | €419,343 | +€382,957 | +1,052% |
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 22 October 2026 via checked.be.