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 -€12,426
down €12,426 (-40.2%), from €30,927 to €18,502
of which Other amounts receivable: -€13,549
- Tangible fixed assets +€9,705
up €9,705 (+5.3%), from €184,154 to €193,859
of which Furniture and vehicles: +€11,382
- Cash +€5,416
up €5,416 (+91.3%), from €5,929 to €11,346
mainly Receivables within one year (+€12,426) and Depreciation (+€8,633)
- Trade debts +€5,291
up €5,291 (+142%), from €3,739 to €9,030
- Current portion of long-term debt +€2,410
up €2,410 (+28.3%), from €8,520 to €10,930
- Financial charges +€35,899
up €35,899 (+351%), from €10,223 to €46,122
- Gross operating margin +€16,678
up €16,678 (+44.1%), from €37,855 to €54,533
- Taxes -€4,302
down €4,302 (-84.3%), from €5,101 to €800
- Depreciation +€1,829
up €1,829 (+26.9%), from €6,804 to €8,633
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 | €225,727 | €227,388 | +€1,661 | +0.7% |
| Fixed assets | 21/28 | €184,154 | €193,859 | +€9,705 | +5.3% |
| Tangible fixed assets | 22/27 | €184,154 | €193,859 | +€9,705 | +5.3% |
| Land and buildings | 22 | €178,765 | €177,088 | -€1,677 | -0.9% |
| Furniture and vehicles | 24 | €5,389 | €16,771 | +€11,382 | +211% |
| Current assets | 29/58 | €41,573 | €33,529 | -€8,044 | -19.3% |
| Amounts receivable within one year | 40/41 | €30,927 | €18,502 | -€12,426 | -40.2% |
| Trade receivables | 40 | €6,150 | €7,274 | +€1,124 | +18.3% |
| Other amounts receivable | 41 | €24,777 | €11,228 | -€13,549 | -54.7% |
| Cash at bank and in hand | 54/58 | €5,929 | €11,346 | +€5,416 | +91.3% |
| Deferred charges and accrued income | 490/1 | €4,716 | €3,682 | -€1,034 | -21.9% |
| Total equity and liabilities | 10/49 | €225,727 | €227,388 | +€1,661 | +0.7% |
| Equity | 10/15 | €61,698 | €59,973 | -€1,725 | -2.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,698 | €58,973 | -€1,725 | -2.8% |
| Distributable reserves | 133 | €60,698 | €58,973 | -€1,725 | -2.8% |
| Amounts payable | 17/49 | €164,029 | €167,415 | +€3,386 | +2.1% |
| Amounts payable after more than one year | 17 | €139,569 | €137,475 | -€2,095 | -1.5% |
| Financial debts | 170/4 | €139,569 | €137,475 | -€2,095 | -1.5% |
| Amounts payable within one year | 42/48 | €23,935 | €29,443 | +€5,508 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €8,520 | €10,930 | +€2,410 | +28.3% |
| Trade debts | 44 | €3,739 | €9,030 | +€5,291 | +142% |
| Suppliers | 440/4 | €3,739 | €9,030 | +€5,291 | +142% |
| Taxes, remuneration and social security | 45 | €11,677 | €9,484 | -€2,193 | -18.8% |
| Taxes | 450/3 | €11,677 | €9,484 | -€2,193 | -18.8% |
| Accrued charges and deferred income | 492/3 | €524 | €497 | -€28 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,804 | €8,633 | +€1,829 | +26.9% |
| Other operating charges | 640/8 | €1,154 | €1,678 | +€524 | +45.4% |
| Gross operating margin | 9900 | €37,855 | €54,533 | +€16,678 | +44.1% |
| Operating profit (loss) | 9901 | €29,897 | €44,222 | +€14,325 | +47.9% |
| Financial income | 75/76B | €1,117 | €976 | -€141 | -12.6% |
| Recurring financial income | 75 | €1,117 | €976 | -€141 | -12.6% |
| Financial charges | 65/66B | €10,223 | €46,122 | +€35,899 | +351% |
| Recurring financial charges | 65 | €10,223 | €46,122 | +€35,899 | +351% |
| Profit (loss) for the period before taxes | 9903 | €20,791 | -€925 | -€21,716 | |
| Income taxes | 67/77 | €5,101 | €800 | -€4,302 | -84.3% |
| Profit (loss) for the period | 9904 | €15,690 | -€1,725 | -€17,414 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,690 | -€1,725 | -€17,414 |
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 19 October 2026 via checked.be.