BCAM CONSULTING: what changed
Two fiscal 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.
BCAM CONSULTING
Largest movements
- Cash +€158,117
up €158,117 (+482.6%), from €32,762 to €190,879
mainly Net result for the year (+€119,051) and Tax, wage and social debts (+€46,675)
- Tangible fixed assets +€2,665
new in 2025: €2,665
- Profit (loss) carried forward +€119,051
up €119,051 (+412.2%), from €28,881 to €147,932
- Tax, wage and social debts +€46,675
up €46,675 (+317.4%), from €14,705 to €61,380
of which Taxes: +€46,892
- Trade debts -€6,077
down €6,077 (-97.4%), from €6,238 to €161
- Gross operating margin +€116,983
up €116,983 (+323.8%), from €36,131 to €153,113
- Taxes +€25,886
up €25,886 (+357.1%), from €7,250 to €33,136
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 | €55,175 | €215,651 | +€160,476 | +290.9% |
| Fixed assets | 21/28 | - | €2,665 | +€2,665 | |
| Tangible fixed assets | 22/27 | - | €2,665 | +€2,665 | |
| Furniture and vehicles | 24 | - | €2,665 | +€2,665 | |
| Current assets | 29/58 | €55,175 | €212,986 | +€157,811 | +286.0% |
| Amounts receivable within one year | 40/41 | €22,413 | €22,108 | -€306 | -1.4% |
| Trade receivables | 40 | €21,923 | €22,108 | +€184 | +0.8% |
| Other amounts receivable | 41 | €490 | - | -€490 | |
| Cash at bank and in hand | 54/58 | €32,762 | €190,879 | +€158,117 | +482.6% |
| Total equity and liabilities | 10/49 | €55,175 | €215,651 | +€160,476 | +290.9% |
| Equity | 10/15 | €31,881 | €150,932 | +€119,051 | +373.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,881 | €147,932 | +€119,051 | +412.2% |
| Amounts payable | 17/49 | €23,294 | €64,720 | +€41,425 | +177.8% |
| Amounts payable within one year | 42/48 | €23,294 | €64,720 | +€41,425 | +177.8% |
| Trade debts | 44 | €6,238 | €161 | -€6,077 | -97.4% |
| Suppliers | 440/4 | €6,238 | €161 | -€6,077 | -97.4% |
| Taxes, remuneration and social security | 45 | €14,705 | €61,380 | +€46,675 | +317.4% |
| Taxes | 450/3 | €10,932 | €57,824 | +€46,892 | +428.9% |
| Remuneration and social security | 454/9 | €3,773 | €3,556 | -€216 | -5.7% |
| Other amounts payable | 47/48 | €2,352 | €3,179 | +€827 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €410 | +€410 | |
| Other operating charges | 640/8 | - | €464 | +€464 | |
| Gross operating margin | 9900 | €36,131 | €153,113 | +€116,983 | +323.8% |
| Operating profit (loss) | 9901 | €36,131 | €152,240 | +€116,109 | +321.4% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €36,131 | €152,187 | +€116,057 | +321.2% |
| Income taxes | 67/77 | €7,250 | €33,136 | +€25,886 | +357.1% |
| Profit (loss) for the period | 9904 | €28,881 | €119,051 | +€90,170 | +312.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,881 | €119,051 | +€90,170 | +312.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.