BCL 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.
BCL Consulting
Largest movements
- Receivables within one year -€131,910
down €131,910 (-87.5%), from €150,837 to €18,927
of which Other amounts receivable: -€130,509
- Cash -€63,946
down €63,946 (-89.9%), from €71,162 to €7,216
mainly Contributions, distributions and other (-€344,380) and Investment in fixed assets (net) (-€24,942)
- Tangible fixed assets +€11,917
up €11,917 (+58.4%), from €20,414 to €32,331
of which Furniture and vehicles: +€6,514
- Current investments +€8,515
up €8,515 (+10.8%), from €78,683 to €87,198
- Profit (loss) carried forward -€243,524
down €243,524 (-95.0%), from €256,380 to €12,856
- Other debts +€86,437
new in 2025: €86,437
- Current portion of long-term debt -€5,498
down €5,498 (-57.0%), from €9,646 to €4,148
- Debts after one year -€4,148
no longer reported in 2025 (was €4,148)
- Accrued charges and deferred income -€4,000
no longer reported in 2025 (was €4,000)
- Financial income -€11,374
down €11,374 (-85.2%), from €13,345 to €1,971
- Taxes -€2,965
down €2,965 (-10.0%), from €29,508 to €26,543
- Depreciation +€2,189
up €2,189 (+20.2%), from €10,836 to €13,025
- Gross operating margin -€2,092
down €2,092 (-1.5%), from €139,193 to €137,100
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 | €321,096 | €147,233 | -€173,863 | -54.1% |
| Fixed assets | 21/28 | €20,414 | €32,331 | +€11,917 | +58.4% |
| Tangible fixed assets | 22/27 | €20,414 | €32,331 | +€11,917 | +58.4% |
| Land and buildings | 22 | €4,428 | €10,440 | +€6,012 | +136% |
| Plant, machinery and equipment | 23 | €1,483 | €874 | -€609 | -41.0% |
| Furniture and vehicles | 24 | €14,503 | €21,016 | +€6,514 | +44.9% |
| Current assets | 29/58 | €300,682 | €114,902 | -€185,780 | -61.8% |
| Amounts receivable within one year | 40/41 | €150,837 | €18,927 | -€131,910 | -87.5% |
| Trade receivables | 40 | €20,328 | €18,927 | -€1,401 | -6.9% |
| Other amounts receivable | 41 | €130,509 | - | -€130,509 | |
| Current investments | 50/53 | €78,683 | €87,198 | +€8,515 | +10.8% |
| Cash at bank and in hand | 54/58 | €71,162 | €7,216 | -€63,946 | -89.9% |
| Deferred charges and accrued income | 490/1 | - | €1,562 | +€1,562 | |
| Total equity and liabilities | 10/49 | €321,096 | €147,233 | -€173,863 | -54.1% |
| Equity | 10/15 | €259,380 | €12,856 | -€246,524 | -95.0% |
| Contributions | 10/11 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €256,380 | €12,856 | -€243,524 | -95.0% |
| Amounts payable | 17/49 | €61,716 | €134,377 | +€72,661 | +118% |
| Amounts payable after more than one year | 17 | €4,148 | - | -€4,148 | |
| Financial debts | 170/4 | €4,148 | - | -€4,148 | |
| Amounts payable within one year | 42/48 | €53,568 | €134,377 | +€80,809 | +151% |
| Current portion of amounts payable after more than one year | 42 | €9,646 | €4,148 | -€5,498 | -57.0% |
| Trade debts | 44 | €1,675 | €2,346 | +€670 | +40.0% |
| Suppliers | 440/4 | €1,675 | €2,346 | +€670 | +40.0% |
| Taxes, remuneration and social security | 45 | €42,247 | €41,446 | -€801 | -1.9% |
| Taxes | 450/3 | €42,247 | €41,446 | -€801 | -1.9% |
| Other amounts payable | 47/48 | - | €86,437 | +€86,437 | |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,836 | €13,025 | +€2,189 | +20.2% |
| Other operating charges | 640/8 | - | €1,180 | +€1,180 | |
| Gross operating margin | 9900 | €139,193 | €137,100 | -€2,092 | -1.5% |
| Operating profit (loss) | 9901 | €128,357 | €122,895 | -€5,462 | -4.3% |
| Financial income | 75/76B | €13,345 | €1,971 | -€11,374 | -85.2% |
| Recurring financial income | 75 | €13,345 | €1,971 | -€11,374 | -85.2% |
| Financial charges | 65/66B | €1,011 | €467 | -€544 | -53.8% |
| Recurring financial charges | 65 | €1,011 | €467 | -€544 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €140,691 | €124,399 | -€16,292 | -11.6% |
| Income taxes | 67/77 | €29,508 | €26,543 | -€2,965 | -10.0% |
| Profit (loss) for the period | 9904 | €111,183 | €97,856 | -€13,327 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111,183 | €97,856 | -€13,327 | -12.0% |
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.