BCA 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.
BCA Consulting
Largest movements
- Receivables within one year +€39,915
up €39,915 (+16.4%), from €243,744 to €283,658
of which Other amounts receivable: +€46,449
- Cash -€4,816
down €4,816 (-77.2%), from €6,236 to €1,421
mainly Receivables within one year (-€39,915) and Current portion of long-term debt (-€3,337)
- Profit (loss) carried forward +€19,985
up €19,985 (+12.0%), from €166,031 to €186,016
- Other debts +€13,000
up €13,000 (+29.7%), from €43,730 to €56,730
- Tax, wage and social debts +€5,300
up €5,300 (+468.9%), from €1,130 to €6,430
of which Taxes: +€3,450
- Current portion of long-term debt -€3,337
down €3,337 (-24.9%), from €13,424 to €10,087
- Gross operating margin -€81,849
down €81,849 (-76.6%), from €106,885 to €25,036
- Write-downs -€18,035
down €18,035, from €9,005 to -€9,030
- Taxes -€6,800
down €6,800 (-30.1%), from €22,571 to €15,771
- Financial income +€2,356
up €2,356 (+377.7%), from €624 to €2,980
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.
Cash bridge derived
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 | €250,295 | €285,394 | +€35,099 | +14.0% |
| Fixed assets | 21/28 | €315 | €315 | = | 0.0% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €249,980 | €285,079 | +€35,099 | +14.0% |
| Amounts receivable within one year | 40/41 | €243,744 | €283,658 | +€39,915 | +16.4% |
| Trade receivables | 40 | €79,551 | €73,017 | -€6,534 | -8.2% |
| Other amounts receivable | 41 | €164,193 | €210,642 | +€46,449 | +28.3% |
| Cash at bank and in hand | 54/58 | €6,236 | €1,421 | -€4,816 | -77.2% |
| Total equity and liabilities | 10/49 | €250,295 | €285,394 | +€35,099 | +14.0% |
| Equity | 10/15 | €191,031 | €211,016 | +€19,985 | +10.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,031 | €186,016 | +€19,985 | +12.0% |
| Amounts payable | 17/49 | €59,264 | €74,379 | +€15,115 | +25.5% |
| Amounts payable within one year | 42/48 | €59,264 | €74,379 | +€15,115 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €13,424 | €10,087 | -€3,337 | -24.9% |
| Trade debts | 44 | €979 | €1,131 | +€152 | +15.5% |
| Suppliers | 440/4 | €979 | €1,131 | +€152 | +15.5% |
| Taxes, remuneration and social security | 45 | €1,130 | €6,430 | +€5,300 | +468.9% |
| Taxes | 450/3 | €1,130 | €4,580 | +€3,450 | +305.2% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Other amounts payable | 47/48 | €43,730 | €56,730 | +€13,000 | +29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,005 | -€9,030 | -€18,035 | |
| Other operating charges | 640/8 | €946 | €562 | -€383 | -40.5% |
| Gross operating margin | 9900 | €106,885 | €25,036 | -€81,849 | -76.6% |
| Operating profit (loss) | 9901 | €96,934 | €33,504 | -€63,430 | -65.4% |
| Financial income | 75/76B | €624 | €2,980 | +€2,356 | +377.7% |
| Recurring financial income | 75 | €624 | €2,980 | +€2,356 | +377.7% |
| Financial charges | 65/66B | €733 | €728 | -€5 | -0.7% |
| Recurring financial charges | 65 | €733 | €728 | -€5 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €96,824 | €35,755 | -€61,069 | -63.1% |
| Income taxes | 67/77 | €22,571 | €15,771 | -€6,800 | -30.1% |
| Profit (loss) for the period | 9904 | €74,253 | €19,985 | -€54,269 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,253 | €19,985 | -€54,269 | -73.1% |
Source: filed annual accounts (NBB), financial years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.