BCM conseil: 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.
BCM conseil
Largest movements
- Tangible fixed assets -€3,496
down €3,496 (-33.3%), from €10,491 to €6,996
of which Plant, machinery and equipment: -€2,302
- Stocks and contracts +€2,780
new in 2025: €2,780
- Receivables within one year -€2,259
down €2,259 (-9.6%), from €23,525 to €21,266
of which Other amounts receivable: -€1,571
- Accrued charges and deferred income -€4,000
down €4,000 (-40.9%), from €9,780 to €5,780
- Tax, wage and social debts +€2,600
up €2,600 (+650.0%), from €400 to €3,000
of which Remuneration and social security: +€2,600
- Trade debts -€1,265
no longer reported in 2025 (was €1,265)
- Turnover -€4,620
down €4,620 (-14.4%), from €32,142 to €27,523
- Purchases and services -€2,780
down €2,780 (-12.5%), from €22,281 to €19,500
- Gross operating margin -€1,839
down €1,839 (-18.7%), from €9,862 to €8,022
- Staff costs -€1,087
down €1,087 (-26.6%), from €4,087 to €3,000
- Depreciation -€906
down €906 (-20.6%), from €4,402 to €3,496
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 | €37,002 | €34,115 | -€2,886 | -7.8% |
| Fixed assets | 21/28 | €10,491 | €6,996 | -€3,496 | -33.3% |
| Tangible fixed assets | 22/27 | €10,491 | €6,996 | -€3,496 | -33.3% |
| Plant, machinery and equipment | 23 | €8,102 | €5,800 | -€2,302 | -28.4% |
| Furniture and vehicles | 24 | €2,390 | €1,196 | -€1,194 | -50.0% |
| Current assets | 29/58 | €26,510 | €27,120 | +€609 | +2.3% |
| Stocks and contracts in progress | 3 | - | €2,780 | +€2,780 | |
| Stocks | 30/36 | - | €2,780 | +€2,780 | |
| Amounts receivable within one year | 40/41 | €23,525 | €21,266 | -€2,259 | -9.6% |
| Trade receivables | 40 | €21,047 | €20,360 | -€688 | -3.3% |
| Other amounts receivable | 41 | €2,477 | €906 | -€1,571 | -63.4% |
| Cash at bank and in hand | 54/58 | €2,986 | €3,074 | +€88 | +3.0% |
| Total equity and liabilities | 10/49 | €37,002 | €34,115 | -€2,886 | -7.8% |
| Equity | 10/15 | €10,999 | €11,048 | +€48 | +0.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €999 | €1,048 | +€48 | +4.8% |
| Amounts payable | 17/49 | €26,002 | €23,068 | -€2,935 | -11.3% |
| Amounts payable within one year | 42/48 | €16,222 | €17,288 | +€1,065 | +6.6% |
| Trade debts | 44 | €1,265 | - | -€1,265 | |
| Suppliers | 440/4 | €1,265 | - | -€1,265 | |
| Taxes, remuneration and social security | 45 | €400 | €3,000 | +€2,600 | +650.0% |
| Taxes | 450/3 | €400 | €400 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,600 | +€2,600 | |
| Other amounts payable | 47/48 | €14,558 | €14,288 | -€270 | -1.9% |
| Accrued charges and deferred income | 492/3 | €9,780 | €5,780 | -€4,000 | -40.9% |
| Turnover | 70 | €32,142 | €27,523 | -€4,620 | -14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,281 | €19,500 | -€2,780 | -12.5% |
| Remuneration, social security and pensions | 62 | €4,087 | €3,000 | -€1,087 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,402 | €3,496 | -€906 | -20.6% |
| Other operating charges | 640/8 | €1,041 | €986 | -€55 | -5.3% |
| Gross operating margin | 9900 | €9,862 | €8,022 | -€1,839 | -18.7% |
| Operating profit (loss) | 9901 | €332 | €540 | +€209 | +63.0% |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €285 | €492 | +€207 | +72.8% |
| Income taxes | 67/77 | €177 | €444 | +€267 | +151.4% |
| Profit (loss) for the period | 9904 | €108 | €48 | -€60 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108 | €48 | -€60 | -55.3% |
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 6 October 2026 via checked.be.