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
- Cash +€65,535
up €65,535 (+245%), from €26,700 to €92,235
mainly Net result for the year (+€103,751) and Tax, wage and social debts (+€32,380)
- Receivables within one year +€43,572
up €43,572 (+322%), from €13,540 to €57,112
- Current investments +€24,000
new in 2025: €24,000
- Profit (loss) carried forward +€103,751
up €103,751 (+495%), from €20,971 to €124,722
- Tax, wage and social debts +€32,380
up €32,380 (+246%), from €13,148 to €45,528
- Other debts -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€109,126
up €109,126 (+406%), from €26,849 to €135,975
- Taxes +€25,045
up €25,045 (+455%), from €5,501 to €30,546
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 | €40,240 | €174,782 | +€134,542 | +334% |
| Fixed assets | 21/28 | - | €1,436 | +€1,436 | |
| Tangible fixed assets | 22/27 | - | €1,436 | +€1,436 | |
| Plant, machinery and equipment | 23 | - | €1,436 | +€1,436 | |
| Current assets | 29/58 | €40,240 | €173,346 | +€133,106 | +331% |
| Amounts receivable within one year | 40/41 | €13,540 | €57,112 | +€43,572 | +322% |
| Trade receivables | 40 | €13,540 | €57,112 | +€43,572 | +322% |
| Current investments | 50/53 | - | €24,000 | +€24,000 | |
| Cash at bank and in hand | 54/58 | €26,700 | €92,235 | +€65,535 | +245% |
| Total equity and liabilities | 10/49 | €40,240 | €174,782 | +€134,542 | +334% |
| Equity | 10/15 | €23,971 | €127,722 | +€103,751 | +433% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,971 | €124,722 | +€103,751 | +495% |
| Amounts payable | 17/49 | €16,269 | €47,060 | +€30,791 | +189% |
| Amounts payable within one year | 42/48 | €16,269 | €47,060 | +€30,791 | +189% |
| Trade debts | 44 | €121 | €1,532 | +€1,411 | +1,169% |
| Suppliers | 440/4 | €121 | €1,532 | +€1,411 | +1,169% |
| Taxes, remuneration and social security | 45 | €13,148 | €45,528 | +€32,380 | +246% |
| Taxes | 450/3 | €13,148 | €45,528 | +€32,380 | +246% |
| Other amounts payable | 47/48 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €321 | +€321 | |
| Other operating charges | 640/8 | - | €45 | +€45 | |
| Gross operating margin | 9900 | €26,849 | €135,975 | +€109,126 | +406% |
| Operating profit (loss) | 9901 | €26,849 | €135,609 | +€108,759 | +405% |
| Financial charges | 65/66B | €377 | €1,312 | +€934 | +248% |
| Recurring financial charges | 65 | €377 | €1,312 | +€934 | +248% |
| Profit (loss) for the period before taxes | 9903 | €26,472 | €134,297 | +€107,825 | +407% |
| Income taxes | 67/77 | €5,501 | €30,546 | +€25,045 | +455% |
| Profit (loss) for the period | 9904 | €20,971 | €103,751 | +€82,780 | +395% |
| Profit (loss) for the period to be appropriated | 9905 | €20,971 | €103,751 | +€82,780 | +395% |
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.