BCHD Consult: 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.
BCHD Consult
Largest movements
- Current investments +€66,693
up €66,693 (+49.5%), from €134,763 to €201,456
- Cash -€7,631
down €7,631 (-92.6%), from €8,242 to €611
mainly Current investments (-€66,693) and Contributions, distributions and other (-€35,000)
- Deferred charges and accrued income -€3,348
down €3,348 (-94.3%), from €3,551 to €203
- Advances received +€30,135
new in 2024: €30,135
- Other debts +€22,507
up €22,507 (+180.2%), from €12,493 to €35,000
- Tax, wage and social debts +€5,575
up €5,575 (+92.9%), from €6,000 to €11,575
- Gross operating margin +€44,496
up €44,496 (+403.3%), from €11,032 to €55,528
- Taxes +€13,444
up €13,444 (+322.3%), from €4,171 to €17,615
- Depreciation +€1,332
up €1,332 (+79.2%), from €1,681 to €3,013
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,045 | €216,226 | +€57,181 | +36.0% |
| Fixed assets | 21/28 | €6,816 | €7,911 | +€1,095 | +16.1% |
| Tangible fixed assets | 22/27 | €6,816 | €7,911 | +€1,095 | +16.1% |
| Furniture and vehicles | 24 | - | €2,776 | +€2,776 | |
| Other tangible fixed assets | 26 | €6,816 | €5,135 | -€1,681 | -24.7% |
| Current assets | 29/58 | €152,229 | €208,315 | +€56,086 | +36.8% |
| Amounts receivable within one year | 40/41 | €5,673 | €6,045 | +€372 | +6.6% |
| Trade receivables | 40 | €600 | €399 | -€201 | -33.5% |
| Other amounts receivable | 41 | €5,073 | €5,646 | +€573 | +11.3% |
| Current investments | 50/53 | €134,763 | €201,456 | +€66,693 | +49.5% |
| Cash at bank and in hand | 54/58 | €8,242 | €611 | -€7,631 | -92.6% |
| Deferred charges and accrued income | 490/1 | €3,551 | €203 | -€3,348 | -94.3% |
| Total equity and liabilities | 10/49 | €159,045 | €216,226 | +€57,181 | +36.0% |
| Equity | 10/15 | €132,431 | €131,498 | -€933 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,110 | €124,110 | -€1,000 | -0.8% |
| Distributable reserves | 133 | €125,110 | €124,110 | -€1,000 | -0.8% |
| Profit (loss) carried forward | 14 | €1,121 | €1,188 | +€67 | +6.0% |
| Amounts payable | 17/49 | €26,614 | €84,728 | +€58,114 | +218.4% |
| Amounts payable within one year | 42/48 | €26,614 | €84,728 | +€58,114 | +218.4% |
| Trade debts | 44 | €8,121 | €8,018 | -€103 | -1.3% |
| Suppliers | 440/4 | €8,121 | €8,018 | -€103 | -1.3% |
| Advances received on contracts in progress | 46 | - | €30,135 | +€30,135 | |
| Taxes, remuneration and social security | 45 | €6,000 | €11,575 | +€5,575 | +92.9% |
| Taxes | 450/3 | €6,000 | €11,575 | +€5,575 | +92.9% |
| Other amounts payable | 47/48 | €12,493 | €35,000 | +€22,507 | +180.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €3,013 | +€1,332 | +79.2% |
| Other operating charges | 640/8 | €2,063 | €1,603 | -€460 | -22.3% |
| Gross operating margin | 9900 | €11,032 | €55,528 | +€44,496 | +403.3% |
| Operating profit (loss) | 9901 | €7,288 | €50,912 | +€43,624 | +598.6% |
| Financial income | 75/76B | €560 | €847 | +€287 | +51.3% |
| Recurring financial income | 75 | €560 | €847 | +€287 | +51.3% |
| Financial charges | 65/66B | €300 | €77 | -€223 | -74.3% |
| Recurring financial charges | 65 | €300 | €77 | -€223 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €7,548 | €51,682 | +€44,134 | +584.7% |
| Income taxes | 67/77 | €4,171 | €17,615 | +€13,444 | +322.3% |
| Profit (loss) for the period | 9904 | €3,377 | €34,067 | +€30,690 | +908.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,377 | €34,067 | +€30,690 | +908.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.