BCL Consultancy: 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.
BCL Consultancy
Largest movements
- Cash +€49,554
up €49,554 (+269%), from €18,436 to €67,990
mainly Other debts (+€71,118) and Receivables within one year (+€37,490)
- Receivables within one year -€37,490
down €37,490 (-36.7%), from €102,110 to €64,620
of which Trade receivables: -€41,885
- Tangible fixed assets -€13,371
down €13,371 (-33.5%), from €39,873 to €26,502
of which Furniture and vehicles: -€10,879
- Current investments +€8,716
up €8,716 (+2.5%), from €342,620 to €351,336
- Other debts +€71,118
up €71,118 (+83.2%), from €85,467 to €156,584
- Reserves -€60,600
down €60,600 (-16.4%), from €369,208 to €308,608
- Gross operating margin -€72,960
down €72,960 (-42.2%), from €172,885 to €99,925
- Write-downs +€28,527
new in 2025: €28,527
- Taxes -€23,635
down €23,635 (-53.5%), from €44,152 to €20,518
- Financial income +€19,199
up €19,199 (+19,846%), from €97 to €19,296
- Staff costs -€13,527
down €13,527 (-69.2%), from €19,554 to €6,027
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 | €503,040 | €510,448 | +€7,409 | +1.5% |
| Fixed assets | 21/28 | €39,873 | €26,502 | -€13,371 | -33.5% |
| Tangible fixed assets | 22/27 | €39,873 | €26,502 | -€13,371 | -33.5% |
| Land and buildings | 22 | €17,710 | €14,009 | -€3,701 | -20.9% |
| Plant, machinery and equipment | 23 | - | €1,209 | +€1,209 | |
| Furniture and vehicles | 24 | €22,164 | €11,285 | -€10,879 | -49.1% |
| Current assets | 29/58 | €463,166 | €483,946 | +€20,780 | +4.5% |
| Amounts receivable within one year | 40/41 | €102,110 | €64,620 | -€37,490 | -36.7% |
| Trade receivables | 40 | €87,325 | €45,440 | -€41,885 | -48.0% |
| Other amounts receivable | 41 | €14,785 | €19,179 | +€4,395 | +29.7% |
| Current investments | 50/53 | €342,620 | €351,336 | +€8,716 | +2.5% |
| Cash at bank and in hand | 54/58 | €18,436 | €67,990 | +€49,554 | +269% |
| Total equity and liabilities | 10/49 | €503,040 | €510,448 | +€7,409 | +1.5% |
| Equity | 10/15 | €389,098 | €328,500 | -€60,598 | -15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €369,208 | €308,608 | -€60,600 | -16.4% |
| Distributable reserves | 133 | €369,208 | €308,608 | -€60,600 | -16.4% |
| Profit (loss) carried forward | 14 | €1,290 | €1,292 | +€2 | +0.1% |
| Amounts payable | 17/49 | €113,942 | €181,949 | +€68,007 | +59.7% |
| Amounts payable within one year | 42/48 | €113,942 | €181,949 | +€68,007 | +59.7% |
| Trade debts | 44 | €5,004 | €4,110 | -€895 | -17.9% |
| Suppliers | 440/4 | €5,004 | €4,110 | -€895 | -17.9% |
| Taxes, remuneration and social security | 45 | €23,471 | €21,255 | -€2,216 | -9.4% |
| Taxes | 450/3 | €23,471 | €21,255 | -€2,216 | -9.4% |
| Other amounts payable | 47/48 | €85,467 | €156,584 | +€71,118 | +83.2% |
| Remuneration, social security and pensions | 62 | €19,554 | €6,027 | -€13,527 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,898 | €17,133 | -€764 | -4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,527 | +€28,527 | |
| Other operating charges | 640/8 | €797 | €1,381 | +€584 | +73.2% |
| Gross operating margin | 9900 | €172,885 | €99,925 | -€72,960 | -42.2% |
| Operating profit (loss) | 9901 | €134,637 | €46,857 | -€87,780 | -65.2% |
| Financial income | 75/76B | €97 | €19,296 | +€19,199 | +19,846% |
| Recurring financial income | 75 | €97 | €19,296 | +€19,199 | +19,846% |
| Financial charges | 65/66B | €1,353 | €8,234 | +€6,881 | +509% |
| Recurring financial charges | 65 | €1,353 | €8,234 | +€6,881 | +509% |
| Profit (loss) for the period before taxes | 9903 | €133,381 | €57,919 | -€75,461 | -56.6% |
| Income taxes | 67/77 | €44,152 | €20,518 | -€23,635 | -53.5% |
| Profit (loss) for the period | 9904 | €89,228 | €37,402 | -€51,826 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,228 | €37,402 | -€51,826 | -58.1% |
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 20 October 2026 via checked.be.