BCConsulting: 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.
BCConsulting
Largest movements
- Cash +€32,596
up €32,596 (+57.9%), from €56,345 to €88,941
mainly Net result for the year (+€34,589) and Receivables within one year (+€2,257)
- Receivables within one year -€2,257
down €2,257 (-27.7%), from €8,160 to €5,903
of which Trade receivables: -€4,027
- Profit (loss) carried forward +€34,589
up €34,589 (+63.5%), from €54,450 to €89,039
- Tax, wage and social debts -€3,525
down €3,525 (-80.0%), from €4,404 to €879
- Gross operating margin -€24,705
down €24,705 (-36.0%), from €68,707 to €44,002
- Taxes -€4,865
down €4,865 (-33.8%), from €14,404 to €9,539
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 | €64,505 | €95,051 | +€30,546 | +47.4% |
| Current assets | 29/58 | €64,505 | €95,051 | +€30,546 | +47.4% |
| Amounts receivable within one year | 40/41 | €8,160 | €5,903 | -€2,257 | -27.7% |
| Trade receivables | 40 | €6,390 | €2,363 | -€4,027 | -63.0% |
| Other amounts receivable | 41 | €1,770 | €3,539 | +€1,769 | +100.0% |
| Cash at bank and in hand | 54/58 | €56,345 | €88,941 | +€32,596 | +57.9% |
| Deferred charges and accrued income | 490/1 | - | €208 | +€208 | |
| Total equity and liabilities | 10/49 | €64,505 | €95,051 | +€30,546 | +47.4% |
| Equity | 10/15 | €57,950 | €92,539 | +€34,589 | +59.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,450 | €89,039 | +€34,589 | +63.5% |
| Amounts payable | 17/49 | €6,556 | €2,512 | -€4,043 | -61.7% |
| Amounts payable within one year | 42/48 | €6,556 | €2,512 | -€4,043 | -61.7% |
| Trade debts | 44 | €1,667 | €1,633 | -€34 | -2.0% |
| Suppliers | 440/4 | €1,667 | €1,633 | -€34 | -2.0% |
| Advances received on contracts in progress | 46 | €485 | €0 | -€485 | -100% |
| Taxes, remuneration and social security | 45 | €4,404 | €879 | -€3,525 | -80.0% |
| Taxes | 450/3 | €4,404 | €879 | -€3,525 | -80.0% |
| Gross operating margin | 9900 | €68,707 | €44,002 | -€24,705 | -36.0% |
| Operating profit (loss) | 9901 | €68,707 | €44,002 | -€24,705 | -36.0% |
| Financial income | 75/76B | €219 | €224 | +€5 | +2.1% |
| Recurring financial income | 75 | €219 | €224 | +€5 | +2.1% |
| Financial charges | 65/66B | €72 | €97 | +€25 | +34.8% |
| Recurring financial charges | 65 | €72 | €97 | +€25 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €68,854 | €44,128 | -€24,725 | -35.9% |
| Income taxes | 67/77 | €14,404 | €9,539 | -€4,865 | -33.8% |
| Profit (loss) for the period | 9904 | €54,450 | €34,589 | -€19,860 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,450 | €34,589 | -€19,860 | -36.5% |
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 15 October 2026 via checked.be.